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Societal activities massively alter the global carbon (C) cycle, thereby driving global climate heating. Socioeconomic material stocks - e.g. in buildings and infrastructures - have been identified as a C pool that can potentially store increasing amounts of C, thereby keeping C away from the atmosphere. However, little is known about the size, composition, distribution and development of global socioeconomic C stocks. Based on an established economy-wide C accounting approach from sociometabolic research, we consistently and comprehensively quantified the C contained in eight components of socioeconomic stocks in the period 1900–2015 at the level of nine world regions. We discern inert (aggregates and other gravel) and ‘active’ climate-relevant (i.e. biomass and fossil-fuel based) C pools. We find that global active components of socioeconomic C stocks grew by a factor of 9, from 1.9 (1.5–2.2) Pg of carbon (PgC) to 16.8 (13.7–20.2) PgC. The inert socioeconomic C stock in aggregates & other gravel amounted to 25.2 (6.1–48.0) PgC in 2015, however with high uncertainties. Absolute annual net additions to stock (NAS) of active stock components was 0.49 (0.40–0.59) PgC yr ^−1 which equaled 5% of the C emissions from fossil fuel combustion and industrial processes. However, raising NAS of components with biomass feedstock that sequester C from the atmosphere comes with biodiversity and food security trade-offs. This study contributes to a holistic perspective on social and natural C stocks that acknowledges their interactions. The global socioeconomic C stock reached a geologically relevant extent (approximately the size of C in coasts) and should therefore be integrated in the assessments of the global C cycle to acknowledge the Anthropocene.

While the (re-)establishment of Blue Carbon Ecosystems (BCE) is seen as an important tool to mitigate climate change, the credibility of such nature-based solutions has been marred by recent revelations ranging from weak accounting to malpractice. In light of this, there is a clear need to develop monitoring, reporting and verification (MRV) systems towards the reliable, practical, and accurate accounting of additional and durable carbon dioxide removal (CDR). We propose the development of a Blue Carbon Ecosystem Digital Twin (BCE-DT) as a practical solution, integrating real-time data and models into What-If Scenarios of CDR aimed at the quantification of CDR additionality and durability. Critically, such a solution would be amenable to projects across a broad range in spatial scale and ecosytem type. In parallel, we propose the creation of an independent and not-for-profit Standards Development Organization (SDO) for the management of this Digital Twin and oversight of the certification process based on MRV. Considering the interwoven nature of the scientific and policy/legal needs we raise, an improved dialogue and collaboration between the scientific and policy communities is clearly needed. We argue that this BCE-DT, along with its oversight and implementation by a SDO, would fit this niche and support the fair and accurate implementation of MRV critically needed for BCE-based CDR to proceed.

Forests offer significant climate mitigation benefits, but existing emissions reduction assessment methodologies in forest-based mitigation activities are not scalable, which limits the development of carbon offset markets. In this study, we propose a measurement method using optical satellite imagery and space LiDAR data fusion to assess forest emissions reduction. Compared with the ALS-based carbon stock density estimation method, our approach presented a strong scalability for mapping 10 m-resolution carbon stock at a large scale. It was observed that dense canopy top height estimated by combining GEDI and Sentinel-2 could accurately predict forest carbon stock measurements estimated by the ALS-based method ( R 2 = 0.72). By conducting an on-site experiment of an ongoing forest carbon project in China, we found the consistency between the emissions reduction assessed by the data fusion measurement method (589,169 tCO 2 e ) and the official ex post-monitored emissions reduction in the monitoring report (598,442 tCO 2 e ). Our results demonstrated that forest carton stock estimation using optical satellite imagery and space LiDAR data fusion is efficient and economical for forest emissions reduction assessment. The acquisition of the data was more efficient over large areas with high frequencies using space-based technology. We further discussed the challenge of building a near-real-time monitoring system for forest-based mitigation activities by utilizing optical satellite imagery and space LiDAR data and pointed out that a quality control framework should be established to help us understand the sources of uncertainty in LiDAR-based models and improve carbon stock estimation from individual trees to forest carbon projects to meet the requirements of carbon standards better. [ABSTRACT FROM AUTHOR]

Statistical confidence in estimates of timber volume, carbon storage, and other forest attributes depends, in part, on the uncertainty in field measurements. Surprisingly, measurement uncertainty is rarely reported, even though national forest inventories routinely repeat field measurements for quality assurance. We compared measurements made by field crews and quality assurance crews in the Forest Inventory and Analysis program of the U.S. Forest Service, using data from 2790 plots and 51 740 trees and saplings across the 24 states of the Northern Region. We characterized uncertainty in 12 national core tree-level variables; seven tree crown variables used in forest health monitoring; three variables describing seedlings; and 11 variables describing the site, such as elevation, slope, and distance from a road. Discrepancies in measurement were generally small but were higher for some variables requiring judgment, such as tree class, decay class, and cause of mortality. When scaled up to states, forest types, or the region, uncertainties in basal area, timber volume, and aboveground biomass were negligible. Understanding all sources of uncertainty is important to designing forest monitoring systems, managing the conduct of the inventory, and assessing the uncertainty of forest attributes required for making regional and national forest policy decisions. [ABSTRACT FROM AUTHOR]

Based on an international sample, this study examines the association between corporate carbon assurance and carbon disclosure. We find that companies that adopt carbon assurance tend to have better carbon disclosure quality than their unassured peers. Cross‐sectional analyses demonstrate that the positive relationship is stronger in stakeholder‐oriented countries. We also document that carbon assurance plays a substitutive role for country‐level carbon regulation and social trust. Further analyses suggest that carbon assurance has differential impacts on specific types of carbon disclosure and the quality of carbon disclosure increases with the percentage of reported emissions assured and the level of carbon assurance. [ABSTRACT FROM AUTHOR]

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. [ABSTRACT FROM AUTHOR]

To assess the potential role of China's forest sector in achieving its goals of carbon (C) emission reduction and neutralization, it is essential to project C sequestered by forest ecosystems (FESs) and stored in harvested wood products (HWPs). It is also crucial to put these actions into a coherent framework of C accounting. Building on these steps, we show that during 2006–2020, the sector's biomass and soil C sequestration reached 2.589 petagrams (Pg) and 1.275 Pg respectively, and its C storage in HWPs added 0.491 Pg. These outcomes could have offset 11.76% of the country's cumulative C emissions. As China's emissions pass their peak in this decade, the proportion of carbon offset by FESs and HWPs will likely decrease below 10.00%. During 2006–2060, however, FES biomass and soil C sequestration would be 7.574 and 3.730 Pg, and C storage in HWPs would be 1.709 Pg, even under conservative assumptions. These estimates could lead to an overall offset ratio of 14.72%. In addition to highlighting the relevance of pursuing more aggressive nature-based solutions, this study can serve as an example of C accounting and tracking toward meeting countries' targets as specified in their Nationally Determined Contributions under the Paris Agreement. China's forest ecosystems and in-service wood products play an important role in removing and offsetting carbon (C) emissions. The forest sector actions are also cost-effective, especially if forest growth can be improved by adopting broad management practices. During the 2050s, these actions could more than offset the country's total emissions, allowing it to achieve C neutrality earlier than originally planned. To enhance the efficiency and productivity of forestry, China needs to further restructure its institutional arrangements and public policies. To fully account for forest sector's potentials, China must capture all possible C pools of the ecosystems, including in soil, urban trees/forests, and other trees outside of forests. [ABSTRACT FROM AUTHOR]

This study examines the participation and interaction of relevant individuals in the process of developing an accounting standard for South Korea's emission trading scheme (ETS). Despite the enormous accounting implications of such schemes, there is a paucity of research on the development and application of ETS accounting. Ulrich Beck's and Anthony Giddens's risk society framework is utilised to scrutinise the process of setting accounting standards—from the agenda-setting stage all the way to the final publication of the standard. In this case study, we take an interpretive approach in analysing the rich data collected through face-to-face interviews with prominent standard-setters, accounting experts and representatives of industry and government. Participant observation and relevant documents were also considered. The findings highlight the political nature of accounting standard-setting and identify the risks and responsibilities of the key agents in the process along with the means of sub-political action taken to influence decisions. We reveal that the agents involved in standard-setting attempted to balance their anthropocentric priorities with ecocentric responsibilities and prioritised the production of a standard with minimal impact on economic, reputational, and operational risk. Having authority as a standard-setter, referring frequently to precedents and, perhaps most importantly, engaging actively with the stakeholders throughout the process seem to have contributed to a widely accepted standard, which can serve as a benchmark for future attempts to factor in ETSs. [ABSTRACT FROM AUTHOR]

A gap in carbon accounting within the global south and particularly in Africa is the unavailability of ordinary emission factors which may be a factor of the unavailability of activity data required to work out emission factors. The purpose of the study is to assess the carbon footprint of one of the oldest universities in West Africa and the oldest in Nigeria, the University of Ibadan. The methodology used for this is the GHG protocol by the World Resources Institute and World Business Council for Sustainable Development framework. The activities of the higher institution as presented in this study still require greater attention in the reduction emission campaign and transitioning to renewable alternative energy. This study reports the emissions on the University of Ibadan campuses that are related to Scopes 1 and 2 (direct and indirect emissions). The total CF is 5,270.952 t/CO2 eq (metric tons of CO2 equivalent), and the CF in Scope 1 and Scope 2 was estimated at 4% and 90%, respectively. Scope 2, which measures indirect emissions generated via purchased electricity, produced the highest contribution of 4,757.83 tCO2e. The activities of higher institutions as presented in this study still require greater attention in the reduction emission campaign. Higher institutions should make a conscious effort to ensure that they are at the forefront in the fight against global warming by looking closely into their activities and ensuring that they limit their carbon emission to the barest minimum. [ABSTRACT FROM AUTHOR]

The purpose of this study is to investigate and compare the ICT sector's carbon emission responsibility under production-based (PBA), consumption-based (CBA), income-based accounting principle (IBA) and shared-responsibility approach (SRA), focusing on the case of China. We utilise the environmentally extended multiregional input-output (EE-MRIO) model based on China's 2012 and 2017 provincial MRIO table. The empirical finding demonstrate that emission responsibilities assigned to the ICT sector under CBA is greater than those under SRA, IBA and PBA. Regional emissions are highly concentrated under the PBA and IBA. The absolute amount of ICT emission responsibility increased under all accounting method, but the increase in the national share varied significantly. The inter-sectoral carbon emission transfer pattern, shows ICT sector exhibits dual carbon lock-in effects, demonstrates strong supply-chain dependencies, upstream procurement anchored in energy-intensive sectors ( S23, S14, S13 ), while downstream consumption shows path-dependent concentration in S23, S29 . Inter-regional transfer exhibits significant regional heterogeneity. In economically developed provinces like Guangdong, Beijing and Zhejiang, the ICT sector has a significant downstream-pushing effect and notable upstream-pulling effect on other regions. Conversely, in less developed northeastern and northwestern provinces, the ICT sector, mainly serving local consumption, leads to minimal upstream and downstream carbon emissions effect. These results provide supportive references for China to develop a more integrated policies, supporting common but differentiated emission reduction targets.

The carbon emissions of three typical processes （AAO, MSBR, and oxidation ditch） were systematically analyzed from the perspective of the whole wastewater treatment process based on the annual data of eleven urban small and medium-scale WWTPs in the year 2022, and the effects of different influent characteristics （TP, TN, BOD 5 , COD, influent volume, and COD/TN） on the carbon emissions were studied by using the partial least squares structural equation modeling （PLS-SEM） method. The results showed that indirect carbon emissions dominated the total carbon emissions of small and medium-scale WWTPs （69.5%）, and carbon emissions from electricity consumption were the largest source （43.1%）； the evaluated carbon emission intensity of the MSBR process [（0.363±0.007） kg·m -3 ] was lower than that of the AAO process [（0.439±0.099） kg·m -3 ] and oxidation ditch process [（0.396±0.025） kg·m -3 ], which had a superior level of low-carbon operation. The carbon intensity of the various components of small and medium-scale WWTPs was as follows： biological treatment （58.7%） > sludge dewatering+deodorisation （17.9%） > deep treatment （17.3%） > pre-treatment （6.1%）； the biological part accounted for 51.5%, 53.9%, and 73.1% of the total carbon intensity of the three processes, respectively. In addition, the influent COD concentration and COD/TN had significantly positive （path coefficients of 0.584 and 0.5） and negative （path coefficient of -0.416） impacts on the direct carbon emissions （N 2 O and CH 4 , respectively）, and the influent concentrations of TN, BOD 5 , and TP had significantly positive effects on the indirect carbon emissions （electricity consumption） and indirect carbon emissions （material consumption）, with path coefficients of 0.078, 0.537, and 0.5, respectively. Carbon reduction in small and medium-scale WWTPs can be carried out by reducing carbon intensity, decreasing carbon operation levels, and strengthening government management.

The rising demand for Environmental Social and Governance (ESG) disclosure by stakeholders has created a new tide of sustainability reporting, including Sustainable Development Goals (SDGs). With this new rising tide, the need for enhanced credibility in ESG information has stimulated the development of carbon accounting, ESG disclosure measures and regulations around the world. The aim of this article is to analyse the risks and opportunities of ESG practices and the impact of different stakeholders on the measures, tools and frameworks, including SDGs used among different sectors to report sustainability performance. This study finds that business leaders worldwide have an opportunity to use transparent information about ESG risks and opportunities to promote more effective engagement with investors and other stakeholders and global, national and organisational leaders have a legal and ethical responsibility to deliver sustainable outcomes to their global and local communities.

Carbon accounting is an evolving approach to support decision-making for climate action and reporting of progress. This systematic literature review of 27 journal articles in the field of carbon accounting provides an overview of the current state of the field. It illustrates the lack of transparency, reliability, and comparability within current measurement systems; the lack of research on how greenhouse gas inventories are linked to monitoring, decision-making, reporting and disclosure systems; and the role of the accounting profession. Based on the findings, we provide a summary of where research gaps exist and thus suggestions for future research directions.

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.

This study presents a method for estimating the mean and variance of total CO2 emission from multiple sources used by a company. The procedure is also readily applicable to estimate these parameters for other greenhouse gases (GHG) inventories and to determine a reliable confidence interval for the total emissions of GHG of a company. Our method represents an improvement over the existing methods that assume independence between emissions from different sources. The foundation of the proposed method is an iterative decomposition process applied to analyze the emissions correlations among activities, raw materials and other inputs used in a company’s operations. From these correlations and the individual estimates of means and variances of emission factors, we show how to generate a confidence interval for the total GHG emission of a company. The application of the method is illustrated for a hypothetical manufacturing plant of bicycles and car toys, whose total CO2 emission is estimated within a precise confidence interval.

Given the rising demand for environmental, social, and governance (ESG) talents, this study aims to provide a multidisciplinary outlook of specific capability requirements for ESG talents, focusing on the use of ESG and carbon information, thereby providing a roadmap for ESG education. Following design science framework conventions and running design workshops that integrate design thinking of “how might we” design questions, literature analysis, and expert interviews across disciplines, this study presents findings regarding three main activities—consulting, reporting, and communicating. Based on the iterations of design workshops that adopt a circular economy-based partner map design canvas for stakeholder analysis with procedures such as expert interviews and literature analysis, three partner/capability maps were generated to map stakeholders and explore the capabilities needed. ESG and carbon information digital and data skills emerged as the core capability to complete all the three tasks. A conceptual framework—a Smart System of ESG and Carbon Information—is proposed to summarize planning, operating, and communicating with ESG and carbon information, along with high-level organizational actions and talent capabilities. It identifies the building blocks of an ESG operating system within an enterprise to engage various stakeholders for value-creation collaboration. Despite the limitation of a lack of comprehensive review and limited geographic and disciplinary representation, this study provides a roadmap for enterprises and universities to explore and define talent requirements and create specific education and training programs.

Although accounting functions have been expanded from traditional practices to recent practices, focusing on environmental, social, and governance issues, there is still a shortcoming in conceiving different approaches to creating organizational and human interaction with the environment. In this study, we review the existing research on carbon accounting from 1994 to July 2022 in order to examine its intellectual development and make recommendations for future studies. This study also discusses the scales, methodological choices, and major themes of carbon accounting research, including the most influential articles and top contributing countries, journals, theories, and institutions. The literature was retrieved from the Web of Science (WoS) and Scopus databases, in which 137 articles were obtained from 62 high-quality journals in accounting, environment, and economics. There has been a significant increase in recent years in the number of studies, with the majority taking place in the United Kingdom, Australia, and China, as compared to the United States. On the other hand, the results show that traditional theories, such as the theory of legitimacy, the theory of organization, and the theory of stakeholders, have been evaluated previously. Although a firm’s characteristics and consumer behavior play an important role in improving carbon efficiency, economic and behavioral theories have been underrepresented in the existing literature. Furthermore, it is found that carbon accounting research provides a mechanism through which carbon emissions can be measured and quantified and helps in knowing the emissions status of companies and making the necessary strategic decisions to achieve mitigation. Therefore, policymakers have to foster setting international standards that would compile firms to report their carbon strategies similar to the international financial reporting standards, allowing investors to verify and compare firms that perform well in terms of carbon reduction.

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.

Carbon emissions bring significant risks and opportunities, and organisations have responded by adopting different strategies and environmental control systems, such as carbon accounting systems (CASs). However, it remains unclear whether a CAS can help reduce emissions, and what role is played by a CAS in the relationship between carbon strategy and carbon performance. Therefore, this paper analyses the strategy-accounting-performance nexus by drawing on 1672 firm-year observations of firms participating in the CDP in 2014 and 2015. The results suggest that the quality of a CAS is influenced by strategic choices; with a proactive carbon strategy being associated with a higher quality CAS. Further, proactive strategies and CASs are found to be associated with carbon savings and emissions reduction. The results indicate a moderating role of CASs on the strategy-performance relationship, with carbon strategy enabling higher carbon savings and lower emissions intensity in the presence of a high-quality CAS. Our findings suggest that formulation of carbon strategies and establishment of carbon measures can drive effective carbon mitigation. [ABSTRACT FROM AUTHOR]

This study presents a method for estimating the mean and variance of total CO2 emission from multiple sources used by a company. The procedure is also readily applicable to estimate these parameters for other greenhouse gases (GHG) inventories and to determine a reliable confidence interval for the total emissions of GHG of a company. Our method represents an improvement over the existing methods that assume independence between emissions from different sources. The foundation of the proposed method is an iterative decomposition process applied to analyze the emissions correlations among activities, raw materials and other inputs used in a company's operations. From these correlations and the individual estimates of means and variances of emission factors, we show how to generate a confidence interval for the total GHG emission of a company. The application of the method is illustrated for a hypothetical manufacturing plant of bicycles and car toys, whose total CO2 emission is estimated within a precise confidence interval. [ABSTRACT FROM AUTHOR]

In China, the exchange of carbon credits prevalent in global environmental governance has expanded beyond emissions exchanges focused on polluting industrial installations and peripheral green lungs. Instead, an innovative field of individual carbon accounting schemes rescaled the responsibility for carbon emissions, savings, and offsets to the consumer-citizen through digital apps. This repurposing of carbon cannot be traced to simple top-down command-and-control measures conventionally associated with authoritarian regimes, nor to pure market-driven interests ascribed to neoliberal governance. In individual carbon accounting the auditing, consultancy and accountability strategies preaching resilience in the face of the global risks and capitalist crises meet with the Marxist-Leninist commitments to the "mass line." The Chinese Communist Party and related actors thereby foster GDP growth while performing environmental redress. Chinese social management measures, including individual carbon accounting, belong to a cybernetic, autonomous, and aspirational promise of a more harmonious melding of ecology and economy, often distilled in visions of Ecological Civilization, yet placing hope in the possibility of green capitalism. [ABSTRACT FROM AUTHOR]

Carbon disclosure research has sparked a growing interest due to climate change phenomenon and the impact thereof on the global market in recent years. Despite this trend, there is still a gap in knowledge regarding the role that carbon disclosure plays in the economic activities of corporations. Therefore, the purpose of this study is to systematically review the available literature on corporate carbon reporting by assessing current research trends, theoretical perspectives, and themes discussed in the field. A final sample of 168 studies from the Scopus database that explicitly discussed carbon reporting were included in this investigation. The results indicated an increase in the number of studies, especially in the last five years. In addition, carbon disclosure practices vary between different firm types, sectors, and countries. However, there is a shortage of empirical studies on some contexts that have rarely been considered. Moreover, it was found that the existing literature has only focused on the demographic characteristics of firms as the driving factor of carbon disclosure, while little attention has been paid to the attributes of governance, auditing, top management, and ownership. Nevertheless, there is no academic consensus on some determinants of carbon reporting, including profitability and the effect of the industry. With regard to the reporting quality, there is no evidence that less disclosed information means that reporting is rare in quality. This study provides a comprehensive, systematic analysis of carbon disclosure studies. The implications for future research are also discussed. [ABSTRACT FROM AUTHOR]

Soils are an enticing reservoir for nature-based climate solutions, but long timescales are required to store amounts of C of relevance to mitigate warming acknowledging its impermanence. Scientific clarity on the controlling factors in soil C persistence should help to disambiguate debates related to permanence in the climate policy domain. However, another contributing factor that is lacking in this debate is a way to compute the climate benefits of C in terrestrial ecosystems over time in the same units as greenhouse gas emissions. We use a case study approach here to demonstrate the use of the metrics of carbon sequestration (CS) and climate benefit of sequestration (CBS) with the aim of assessing the contribution of simultaneous emissions and uptake on radiative forcing. We show how this new computational framework quantifies the climate benefit achieved in two different agricultural systems, one a managed tropical perennial grass system in Hawaiʻi, USA and the other a boreal (cold-temperate, semi-humid) agricultural soil from long term amendment trials in Sweden. Using a set of computations, we show how C inputs and persistence interact to produce different levels of radiative forcing at relevant time frames, which could greatly help to clarify issues of carbon permanence discussed in climate policy. Temporary soil C storage could help to decrease peak warming provided that ambitious emission reductions are part of the portfolio of solutions; the CS and CBS framework gives us a way to quantify it based on biogeochemical understanding of soil C persistence. [ABSTRACT FROM AUTHOR]

Great hope is being placed in the ability of forest ecosystems to contribute to greenhouse gas (GHG) emission reduction targets to limit global warming. Many nations plan to rely on forest-based climate mitigation activities to create additional and long-term carbon sequestration. Here, we take a critical look at the state of the policy and ecology surrounding forest-based natural climate solutions (NCS), with a focus on temperate forests of the United States (US). We first provide a high-level overview of carbon accounting, including key concepts used in the monitoring, reporting and verification of forest-based NCS. Second, we provide a high-level overview of forest carbon dynamics, including pools and fluxes, and drivers of their change. We then identify gaps in the current systems of GHG accounting, and between current ambitions and basic forest ecology. Improved use of data in models provides a path forward to better assessment and anticipation of forest-based climate mitigation. We illustrate this with the creation of a climate-sensitive forestry model, using tree-ring time series data. This climate-sensitive forest simulator will improve planning of site-level climate mitigation activities in the US by providing more realistic expectations of the carbon sequestration potential of forests undergoing climate change. Our review highlights the sobering complexity and uncertainty surrounding forest carbon dynamics, along with the need to improve carbon accounting. If we are to expect forests to play the significant emissions reduction role that is currently planned, we should view immediate emissions reductions as critical to preserve the climate mitigation capacity of forest ecosystems. [ABSTRACT FROM AUTHOR]

Quantifying terrestrial carbon (C) stocks in vineyards represents an important opportunity for estimating C sequestration in perennial cropping systems. Considering 7.2 M ha are dedicated to winegrape production globally, the potential for annual C capture and storage in this crop is of interest to mitigate greenhouse gas emissions. In this study, we used destructive sampling to measure C stocks in the woody biomass of 15-year-old Cabernet Sauvignon vines from a vineyard in California's northern San Joaquin Valley. We characterize C stocks in terms of allometric variation between biomass fractions of roots, aboveground wood, canes, leaves and fruits, and then test correlations between easy-to-measure variables such as trunk diameter, pruning weights and harvest weight to vine biomass fractions. Carbon stocks at the vineyard block scale were validated from biomass mounds generated during vineyard removal.Total vine C was estimated at 12.3 Mg C ha-1, of which 8.9 Mg C ha-1 came from perennial vine biomass. Annual biomass was estimated at 1.7 Mg C ha-1 from leaves and canes and 1.7 Mg C ha-1 from fruit. Strong, positive correlations were found between the diameter of the trunk and overall woody C stocks (R2 = 0.85), pruning weights and leaf and fruit C stocks (R2 = 0.93), and between fruit weight and annual C stocks (R2 = 0.96).Vineyard C partitioning obtained in this study provides detailed C storage estimations in order to understand the spatial and temporal distribution of winegrape C. Allometric equations based on simple and practical biomass and biometric measurements could enable winegrape growers to more easily estimate existing and future C stocks by scaling up from berries and vines to vineyard blocks.

Cities are at the forefront of the battle against climate change. However, intercity comparisons and responsibility allocations among cities are hindered because cost- and time-effective methods to calculate the carbon footprints of global cities have yet to be developed. Here, we establish a hybrid method integrating top-down input–output analysis and bottom-up crowdsourced data to estimate the carbon footprints of global cities. Using city purchasing power as the main predictor of the carbon footprint, we estimate the carbon footprints of 465 global cities in 2020. Those cities comprise 10% of the global population but account for 18% of the global carbon emissions showing a significant concentration of carbon emissions. The Gini coefficients are applied to show that global carbon inequality is less than income inequality. In addition, the increased carbon emissions that come from high consumption lifestyles offset the carbon reduction by efficiency gains that could result from compact city design and large city scale. Large climate benefits could be obtained by achieving a low-carbon transition in a small number of global cities, emphasizing the need for leadership from globally important urban centres.

Abstract Background Woody biomass has been considered as a promising feedstock for biofuel production via thermochemical conversion technologies such as fast pyrolysis. Extensive Life Cycle Assessment studies have been completed to evaluate the carbon intensity of woody biomass-derived biofuels via fast pyrolysis. However, most studies assumed that woody biomass such as forest residues is a carbon–neutral feedstock like annual crops, despite a distinctive timeframe it takes to grow woody biomass. Besides, few studies have investigated the impacts of forest dynamics and the temporal effects of carbon on the overall carbon intensity of woody-derived biofuels. This study addressed such gaps by developing a life-cycle carbon analysis framework integrating dynamic modeling for forest and biorefinery systems with a time-based discounted Global Warming Potential (GWP) method developed in this work. The framework analyzed dynamic carbon and energy flows of a supply chain for biofuel production from pine residues via fast pyrolysis. Results The mean carbon intensity of biofuel given by Monte Carlo simulation across three pine growth cases ranges from 40.8–41.2 g CO2e MJ−1 (static method) to 51.0–65.2 g CO2e MJ−1 (using the time-based discounted GWP method) when combusting biochar for energy recovery. If biochar is utilized as soil amendment, the carbon intensity reduces to 19.0–19.7 g CO2e MJ−1 (static method) and 29.6–43.4 g CO2e MJ−1 in the time-based method. Forest growth and yields (controlled by forest management strategies) show more significant impacts on biofuel carbon intensity when the temporal effect of carbon is taken into consideration. Variation in forest operations and management (e.g., energy consumption of thinning and harvesting), on the other hand, has little impact on the biofuel carbon intensity. Conclusions The carbon temporal effect, particularly the time lag of carbon sequestration during pine growth, has direct impacts on the carbon intensity of biofuels produced from pine residues from a stand-level pine growth and management point of view. The carbon implications are also significantly impacted by the assumptions of biochar end-of-life cases and forest management strategies.

With the ongoing progress of urbanization, various issues such as resource scarcity, climate change, and carbon emissions overload have gradually emerged. Urban agriculture (UA) is recognized as a pivotal strategy to promote sustainable urban development. In this context, the study proposes a spatial scale hierarchy, encompassing "single building - building cluster - urban block," to formulate spatial strategies for the theoretical model of urban agricultural blocks. The theoretical model integrates production spaces, production methods, and spatial systems based on relevant design principles and the needs of residents. Nankai District's Qingfeng Road East Block in Tianjin is used as the site for applying and simulating the theoretical model. The results of the study show that UA in a 500m × 500m block can ideally eliminate the need for external food inputs by 100% for starchy vegetables, legumes and fruits, and meat/poultry, while achieving a 254.73% self-sufficiency rate for fungi. Additionally, it can reduce energy inputs by 28.33%, water inputs by 38.13%, and completely eliminate waste output for 8754 people. Carbon emission analysis indicates that the urban agricultural block can reduce approximately 2250.01t CO 2 emissions from buildings and waste, with greater carbon-neutral potential in transportation and agriculture, forestry, and other land uses (AFOLU). This is significant for tackling various urban challenges and enhancing future development. [ABSTRACT FROM AUTHOR]

There are two major types of GHG accounting, attributional methods and consequential methods. Often practitioners are not aware of the distinction and use an inappropriate method for a given purpose. Attributional methods are inventories of emissions and removals within a defined inventory boundary and are appropriate for allocating carbon budgets and setting reduction targets. However, attributional methods can lead to actions that unintentionally increase emissions as they only provide information on emissions/removals within the inventory boundary. Consequential methods aim to provide information on the system-wide or global change caused by actions and are the appropriate method for informing decisions aimed at reducing emissions.

In our article, based on the methodology of internationally known sustainability models, we propose developing a novel, decision support and controlling system to motivate organizations to achieve net zero emissions. The evaluation system fits the GHG Protocol's criteria, considers the emissions of all three scopes, and provides the opportunity for benchmarking and stress testing. The model supports the management's decisions visually, and it also offers regulators the opportunity to prepare and make industry level decisions. The creation of the new model is especially necessary in a period fraught with geopolitical tensions, when the price and availability of individual energy carriers can change dramatically and rapidly. [ABSTRACT FROM AUTHOR]

Copyright of Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış is the property of Union of Chambers of Certified Public Accountants of Turkey (TURMOB) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The climate change issue has been striking and bringing pressure on all countries and industries. The responsibility of the Architecture, Engineering, Construction and Facility Management (AEC/FM) industry is heavy because it accounts for over one-third of global energy use and greenhouse gas emissions. At the same time, the development of digital technology brings the opportunity to mitigate environmental issues. Therefore, this study intended to examine the state-of-the-art of digital development and transformation in the AEC/FM industry by collecting and reviewing the developed digital carbon footprint analysis tools in infrastructure, building, and city scopes. Specifically, this study (1) generated a review methodology for carbon footprint analysis results; (2) demonstrated the review results from the infrastructure, building, and city scopes, analysed and compared the results crossing the scopes from four aspects: carbon footprint analysis strategy, standards and protocols, rating systems, and general development level of digital tools; and (3) discussed the potential directions in the industry to address the environmental issues. This study indicated that the digitalisation level regarding carbon-related areas is still at an early stage, and efforts should be taken both academically and practically to drive the digital development confronting the harsh climate change issue. [ABSTRACT FROM AUTHOR]

Copyright of Guangdong Architecture Civil Engineering is the property of Guangdong Architecture Civil Engineering Editorial Office and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)