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Abstract Typical public institutions such as government offices, hospitals, and schools play important leading and exemplary roles in the green and low-carbon development of the whole society. This paper analyzes the business and energy consumption characteristics of public institutions, as well as the characteristics of personnel travel, and constructs a carbon accounting model for public institutions. It innovatively proposes a methodology for carbon accounting of personnel travel related to public institutions and validates and analyzes it using a comprehensive hospital as an example. The paper analyzes the carbon emission characteristics of various energy types, systems, and types of travelers in hospitals, provides schemes for the transformation of main energy systems, and corresponding emission reduction effects, thereby providing technical support for the full-chain carbon accounting of public institutions. Additionally, this paper explores the carbon reduction pathways for hospitals to support the peak carbon and carbon neutrality goals of public institutions, and promote the high-quality development of public institutions in China.

Abstract Public institutions, emblematic of public infrastructure, exhibit extensive reach and operational scope, positioning them as vanguards in China’s dual carbon initiatives and serving as exemplars. Electricity and natural gas predominantly fuel the operations of public institutions. Notably, the fixed commute routes and consistent procurement patterns of office personnel yield a standardized energy consumption profile within these entities. Researching carbon emissions related to commuting and evaluating procurement strategies for reducing carbon footprints in public institutions demonstrate a precision-tailored approach. This paper, through an analysis of the energy consumption characteristics, utilization structure of public institutions, and the commuting behaviors and procurement practices of office personnel, establishes a bespoke carbon accounting model specifically designed for public institutions, seamlessly embedded within a comprehensive platform. By providing fundamental methodological frameworks and advanced technological foundations for carbon accounting in public institutions across China, this work propels the nation’s efforts towards carbon peak and ultimately carbon neutrality.

Remote islands, comprising over one-sixth of the Earth's surface area and home to approximately 9% of the global population, face formidable challenges in securing affordable, sustainable, and reliable energy. This paper presents a pioneering investigation into Mornington Island's transition from diesel reliance to renewable energy predominance over the next four decades. By demonstrating the tangible benefits of renewable energy implementation on Mornington Island, this research provides compelling simulated evidence that blending traditional and renewable energy sources can revolutionize energy provision for small island communities. Employing hybrid Wind-Solar renewable energy systems bolstered by an effective battery storage system (ESS), this innovative approach ensures a seamless shift to renewable energy, resilient against seasonal variations and extreme weather events such as cyclones. Our analysis, conducted through a tech-economic model simulating each 5% increment of renewable energy penetration, reveals that renewable energy outperforms traditional diesel generation in terms of affordability over a 40-year operational span. Specifically, a 95% renewable energy penetration yields the lowest levelized energy cost ($162.2/MWh), resulting in a remarkable $8.54 million reduction in diesel costs. A 5% diesel component secures annual energy supply, bridging the gap during periods of seasonal renewable energy variability and extreme cyclonic weather. While achieving 100% renewable energy generation is financially feasible, challenges arise in scaling battery capacity to stabilize energy supply during cyclone seasons. Moreover, our carbon accounting model indicates that although the construction of renewable energy infrastructure entails some indirect (Scope 3) carbon emissions, a 95% renewable penetration mitigates emissions by 90% compared to traditional diesel generation, amounting to a reduction of 39.17 kilotons over the 40-year period. This comprehensive study provides policymakers with invaluable insights, fostering a holistic understanding of the financial, technical, environmental, and political dimensions inherent in island energy transitions.

Every year New Zealand measures 1/5th of the permanent sample plots of the National Planted Forest Inventory administered by the Ministry for the Environment (MFE). This means that all plots are measured once during a five-year cycle to provide the full inventory, while each measurement year in its own right provides a random nationally-representative sample of New Zealand's plantation forests.Land-use change and planted forest area are highly dynamic in New Zealand compared to forests in many northern hemisphere countries and every year new plots are added to the inventory due to new afforestation areas. Over time, old plot data representing stands that have been recently harvested will be replaced with measurements of the new forests growing on these sites or will drop out altogether due to improvements in mapping or deforestation. This means that estimates from a single year's plot measurements can give different results from the previous year due to the changes that the plantation forest estate experiences from year to year.In this paper we analyse results for the latest measurement cycle (Panels 2016 - 2020) and identify any issues or trends in carbon stocks. We use all panel data plus data from previous periodic forest inventories to generate a fully representative yield table for all plantation forests in the sub-categories of Kyoto Protocol-compliant afforestation and other planted forests (“non-Kyoto”). Furthermore, we use an imputation approach to provide a statistically accurate representation of stock changes over time. The yield tables generated are used in MFE's Land Use Carbon Analysis System (LUCAS) to generate estimates of carbon stocks and stock changes for international reporting.The estimated mean carbon sequestration rate over the typical rotation for New Zealand's dominant plantation species is higher than the default range provided by the IPCC (Intergovernmental Panel on Climate Change). Predicted carbon sequestration in non-Kyoto planted forests (10.5 tC ha−1 yr−1) exceeds the estimated carbon sequestration in Kyoto-compliant planted forests (9.8 tC ha−1 yr−1) with both at the upper range of estimates for temperate plantation forests (IPCC). Current mean carbon stocks are significantly larger in Kyoto-compliant plantation forests (169 tC ha−1) than in non-Kyoto planted forests (108 tC ha−1) across New Zealand, largely because they are on average five years older. Estimated Mean annual increment, m3 ha−1 yr−1 expressed as a comparable index (“300Index”) indicates that Kyoto-compliant forest land has slightly higher productivity than non-Kyoto planted forests, but because the latter are composed of younger stands, greater carbon sequestration rates but lower current stocks are estimated. Plots with slower growing tree species such as Douglas-fir, cypresses and coastal redwood are now an increasing part of the Kyoto-compliant estate, reducing the overall sequestration rates for this forest type.

Blue carbon has been proposed as a nature-based solution for climate change mitigation; however, a limited number of published works and data and knowledge gaps hinder the development of small island developing states’ (SIDS) national blue carbon resources globally. This paper reviews the blue carbon ecosystems of Seychelles as a case study in the context of SIDS, comparing estimations by the Blue Carbon Lab and recent blue carbon (mangrove and seagrass) evaluations submitted to the Seychelles national government. Mangroves (2195 ha, 80% in Aldabra Atoll) and seagrasses (142,065 ha) dominate in Seychelles, with coral reefs having the potential for carbon sequestration (169,000 ha). Seychelles is on track to protecting its blue carbon, but these systems are threatened by rising sea levels, coastal squeeze, erosion, severe storms, and human activities. The importance of carbon inventories, accounting institutions, and continuous monitoring of blue carbon systems is discussed. Blue accounting is necessary for accurate accounting of carbon sequestration and carbon storage, generating carbon credits, and representing impactful reductions in greenhouse gases for NDCs. Challenges and opportunities include policy legislation regarding ownership rights, accreditation and certification for carbon credits, sustainable financing mechanisms like natural asset companies and blue tokens, local engagement for long-term success, and carbon market dynamics following COP27. The restoration and regulation of blue carbon resources for optimal ecosystem services delivery, carbon inventories, and blue carbon policy are recommended development priorities. Blue carbon ecosystems have the potential to contribute to NDCs of SIDS while simultaneously offering sustainable development pathways for local communities through the multiple ecosystem services they provide.

Abstract Under the global carbon neutrality initiative, carbon emissions from the transportation sector are becoming increasingly prominent due to the growth in vehicle ownership. And electric mobility may be a potentially effective measure to reduce road traffic carbon emissions and achieve a green transformation of transportation. This paper systematically collates the relevant carbon accounting standards for the automotive industry and elaborates the current status of road transport greenhouse gas emissions by combining the data from the International Energy Agency. And by comparing the lifecycle carbon footprint of various energy types of vehicles, the necessity and feasibility of electric mobility to reduce carbon emissions are discussed. However, the comparison of vehicle lifecycle carbon footprints shows that electric vehicles (EVs) are not as environmentally friendly as expected, although they can significantly reduce road traffic carbon emissions. The high carbon emissions from the manufacturing process of the core components of EVs, especially the power battery, reduce the low‐carbon potential of electric mobility. Therefore, the carbon emission reduction strategies and outcomes of automakers in the automotive industry chain have been further reviewed. Finally, focusing on vehicle power batteries, this article reviews the technologies such as refined management and echelon utilization that can make EVs more environmentally friendly and promote carbon neutrality in the transportation sector.

Environmental concerns and the impact of technology on climate change are now a global concern. To this effect, reducing CO2 emission is one of the factors that has been the focus of researchers, activists, and governments. This has been included in the UN’s 2030 Agenda for Sustainable Development. The emissions produced due to running software have remained largely unquantified or neglected in Carbon Accounting. This paper proposes “CO2 Emission Efficiency” as a measurable Non-Functional requirement. We propose a framework for estimating software’s CO2 emissions and compare two well-known databases, Apache Cassandra and Aerospike. The paper presents the method, process, and comparisons. The paper then considers the costs of each of these technologies and concludes that reducing CO2 emissions not only has a positive impact on the environment but can also be cheaper and reduce costs.

Wave energy, as a significant renewable and clean energy source with vast global reserves, exhibits no greenhouse gas or other pollution during real-sea operational conditions. However, throughout the entire lifecycle, wave energy convertors can produce additional CO2 emissions due to the use of raw materials and emissions during transportation. Based on laboratory test data from a wave energy convertor model, this study ensures consistency between the model and the actual sea-deployed wave energy convertors in terms of performance, materials, and geometric shapes using similarity criteria. Carbon emission factors from China, the European Union, Brazil, and Japan are selected to predict the carbon emissions of wave energy convertors in real-sea conditions. The research indicates: (1) The predicted carbon emission coefficient for unit electricity generation (EFco2) of wave energy is 0.008–0.057 kg CO2/kWh; when the traditional steel production mode is adopted, the EFco2 in this paper is 0.014–0.059 kg CO2/kWh, similar to existing research conclusions for the emission factor of CO2 for wave energy convertor (0.012–0.050 kg CO2/kWh). The predicted data on carbon emissions in the lifecycle of wave energy convertors aligns closely with actual operational data. (2) The main source of carbon emissions in the life cycle of a wave energy converter, excluding the recycling of manufacturing metal materials, is the manufacturing stage, which accounts for 90% of the total carbon emissions. When the recycling of manufacturing metal materials is considered, the carbon emissions in the manufacturing stage are reduced, and the carbon emissions in the transport stage are increased, from about 7% to about 20%. (3) Under the most ideal conditions, the carbon payback period for a wave energy convertor ranges from 0.28 to 2.06 years, and the carbon reduction during the design lifespan (20 years) varies from 238.33 t CO2 (minimum) to 261.80 t CO2 (maximum).

Atmospheric carbon dioxide emanating from activities associated with the construction of buildings in the UK contributes approximately 16% of the uk’s total emissions and will need to be reduced significantly to meet international agreements. Against this scenario, this paper presents a novel perspective for carbon accounting and trading that proposes the use of a platform for the uk construction industry as a possible solution. This suggestion assumes that taxation should be synchronised with phases of the entire life cycle of the building and that tax credits (or deficits) should remain an asset of the building itself. In this regard, a strategy is in place in the uk, but with gaps in how it will be implemented. To resolve these gaps, firstly, this paper explores and integrates three socio-technical components (i.e., carbon accounting, trading, and certification) that form an essential set of tools required for the management of taxes directed at property developers and construction companies. Then, it points out the need for a suite of computer-based systems to facilitate the recording of emissions information, the purchase of carbon offsets, and a way to access specialist financial services. As a result, a trading platform is conceptualised that makes use of blockchain technology as a foundation for future research.

In the period from July 10 to 14, 2023, a professional training course called "Carbon Accounting" was held in Singapore, which was the result of long-term research and application of the green economy, and which was implemented through the technical support program of the Singapore government. Singapore has been providing technical support to other developing countries since the 1960s, and in terms of economic and social development it has also emphasized the importance of investing in human resources. In the course of series of training course lectures, experts from Singapore provided an introduction to the carbon emissions accounting, as well as to the inventory of gases with a greenhouse effect (GHG - Greenhouse Gas). Topics covered in the training course were the impact of greenhouse gases on climate change, setting targets for reducing the greenhouse gas effects in Singapore, as well as approaches to calculating and monitoring the impact of carbon emissions. This paper presents topics based on the calculation of carbon emissions, the concepts of Scope 1, Scope 2, and Scope 3 emissions, which are part of the carbon emissions accounting and reporting on greenhouse gas (GHG) emissions. Certain facts about the carbon emissions accounting in the territory of the Republic of Singapore, as well as the connection of carbon accounting with the population and industry, have also been presented. Moreover, an application for calculating one's own carbon footprint has been presented, along with the photographs taken during the period of stay in this island city-state.

Because of legislation and rising public pressure, financial institutions have begun to estimate and publish their financed greenhouse gas emissions. Such emissions are indirect from financial institutions' own greenhouse gas emissions and result from those companies' financial institutions invest in or lend capital to. The current convention to allocate indirect carbon emissions of investments and loans does not reflect the duration of such loans or investment holdings, nor the variability of carbon emissions from the underlying investments. Instead, the convention is to use an outstanding loan or investment at year-end against an enterprise value including cash to estimate the portion of emissions from the investment to be allocated to the investor or a financial institution. Using such methods can result in faulty conclusions, as investment portfolios can change dynamically, where some investments may be omitted from a portfolio while others enter a portfolio later in a year. Additionally, company emissions may vary greatly throughout the year, be it because of seasonality or other factors. This pitfall results in moderately skewed financed emissions from financial institutions at best, outright wrong at worst, and opens the possibility for greenwashing. In this paper, we provide a novel way to address this, which we demonstrate through a case study.

This paper enhances the knowledge on carbon management among organizations certified by the Malaysian International Organization for Standardization (ISO) 14001. Specifically, the study investigated the impact of carbon risk management on carbon performance through the mediation of carbon accounting. This research adopts a quantitative method with a final sample size of 136 and structural equation modeling (SEM) was employed to analyze the data. The findings suggest that carbon risk management and carbon accounting have a significant positive effect on carbon performance. Notably, carbon accounting exerts a full mediating effect on the relationship between carbon risk management and carbon performance.

Current urbanization rates concentrate the ever growing demand for food, energy and water (FEW) resources particularly in cities, making them one of the main drivers of greenhouse gas emissions. The FEW nexus integrative approach offers a potential framework for sustainable resource management in cities. However, existing nexus evaluation tools are limited in application and often inadequate. This is primarily due to the FEW nexus intricacy, the tools’ operational complexity and/or the need to input comprehensive data that is often unavailable to users. Having outlined these current gaps, this paper introduces the FEWprint, an integrated carbon accounting platform that provides an accessible process for FEW nexus-based evaluations of urban areas. This spreadsheet-based framework is employed to calculate a consumption-based footprint derived from food consumption, thermal/electrical energy use, car fuel demand, water management, and domestic waste processing. A comparative assessment between six different communities reveals significant differences in total annual emissions. The food sector impact shows emissions ranging between 993Kg/cap∗yr and 1366Kg/cap∗yr in Amsterdam and Tokyo respectively, but is also the least deviating from all considered resource sectors. This holistic carbon footprint and considered food inventory will serve as a baseline for future integrated urban farming strategies and urban design proposals to be tested.

To align business activities with the Paris Agreement goal to limit global warming to 1.5°, companies may disclose and set targets to mitigate their emissions. The global food system contributes up to 37% of total annual emissions. Major food & beverage processing companies heavily contribute to food system emissions through their supply chains. Despite this, sector-specific analysis of the status and quality of scope 3 emissions for food & beverage processing companies is lacking. Using 2018 CDP data to build a sample of 153 companies, the authors describe the state of voluntary disclosure, particularly for scope 3, for food & beverage processing companies. Further, the paper investigated the effect of emissions performance, national environmental policy, international negotiation group, and primary activity on scope 3 disclosure. It also examined the effect of primary activity, scope 3 disclosure, and national environmental policy and international negotiation group on direct- and energy-related emissions performance. The authors found scope 3 disclosure in the food & beverage processing sector was incomplete and inconsistent. The 2018 Environmental Performance Index score and the international negotiating group of a company's headquarter country were significant predictors of scope 3 disclosure by category. Firm size (by revenue) was the only significant predictor of direct and energy-related (scopes 1 and 2) emissions, but was not correlated with improved emissions performance. The authors concluded with a set of recommendations to improve the availability and transparency of scope 3 emissions data, and invited further research into sector-specific scope 3 disclosure, performance, effect of firm size and climate policy at the national and international levels.