Scope 2 and market-based accounting - workshop report
This report summarises the presentations and discussions at an international workshop on ‘Scope 2 and Market-based Accounting’, held on 28th April 2023 at the Technical University of Denmark (DTU). There was broad agreement that the current GHG Protocol scope 2 guidance is problematic in terms of en...
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| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2024-12-01
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| Series: | Carbon Management |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/17583004.2024.2324813 |
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| _version_ | 1846126727914323968 |
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| author | Matthew Brander Jesse Backstrom Michael Gillenwater Lissy Langer Olivier Corradi Malte Schäfer Jon Sigvert Ciril Wakounig Anders Bjørn |
| author_facet | Matthew Brander Jesse Backstrom Michael Gillenwater Lissy Langer Olivier Corradi Malte Schäfer Jon Sigvert Ciril Wakounig Anders Bjørn |
| author_sort | Matthew Brander |
| collection | DOAJ |
| description | This report summarises the presentations and discussions at an international workshop on ‘Scope 2 and Market-based Accounting’, held on 28th April 2023 at the Technical University of Denmark (DTU). There was broad agreement that the current GHG Protocol scope 2 guidance is problematic in terms of ensuring accurate GHG claims. Several presentations discussed the necessity of temporal and spatial matching of consumption and energy attributes, and an identified topic for further research is to determine the spatial boundaries of an electricity grid. Additionality was also a key issue in most of the presentations and the discussions, either as a further necessary requirement for accurate market-based accounting, or for reporting on and incentivising actions that achieve genuine real-world impact. In either case, there was agreement on the need for tests or indicators to operationalise the concept of additionality. |
| format | Article |
| id | doaj-art-82b4ce3381c047bb9fcaed615b31d02f |
| institution | Kabale University |
| issn | 1758-3004 1758-3012 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | Carbon Management |
| spelling | doaj-art-82b4ce3381c047bb9fcaed615b31d02f2024-12-12T09:54:01ZengTaylor & Francis GroupCarbon Management1758-30041758-30122024-12-0115110.1080/17583004.2024.2324813Scope 2 and market-based accounting - workshop reportMatthew Brander0Jesse Backstrom1Michael Gillenwater2Lissy Langer3Olivier Corradi4Malte Schäfer5Jon Sigvert6Ciril Wakounig7Anders Bjørn8University of Edinburgh Business School, Edinburgh, UKTexas State University, San Marcos, TX, USAGreenhouse Gas Management Institute, Seattle, WA, USADepartment of Technology, Management and Economics, Technical University of Denmark, Kgs. Lyngby, DenmarkElectricity Maps ApS, Copenhagen, DenmarkInstitut für Werkzeugmaschinen und Fertigungstechnik, Technische Universität Braunschweig, Braunschweig, GermanyReel ApS, Copenhagen, DenmarkElectricity Maps ApS, Copenhagen, DenmarkCentre for Absolute Sustainability, Technical University of Denmark, Kongens Lyngby, DenmarkThis report summarises the presentations and discussions at an international workshop on ‘Scope 2 and Market-based Accounting’, held on 28th April 2023 at the Technical University of Denmark (DTU). There was broad agreement that the current GHG Protocol scope 2 guidance is problematic in terms of ensuring accurate GHG claims. Several presentations discussed the necessity of temporal and spatial matching of consumption and energy attributes, and an identified topic for further research is to determine the spatial boundaries of an electricity grid. Additionality was also a key issue in most of the presentations and the discussions, either as a further necessary requirement for accurate market-based accounting, or for reporting on and incentivising actions that achieve genuine real-world impact. In either case, there was agreement on the need for tests or indicators to operationalise the concept of additionality.https://www.tandfonline.com/doi/10.1080/17583004.2024.2324813scope 2market-based accountingadditionality |
| spellingShingle | Matthew Brander Jesse Backstrom Michael Gillenwater Lissy Langer Olivier Corradi Malte Schäfer Jon Sigvert Ciril Wakounig Anders Bjørn Scope 2 and market-based accounting - workshop report Carbon Management scope 2 market-based accounting additionality |
| title | Scope 2 and market-based accounting - workshop report |
| title_full | Scope 2 and market-based accounting - workshop report |
| title_fullStr | Scope 2 and market-based accounting - workshop report |
| title_full_unstemmed | Scope 2 and market-based accounting - workshop report |
| title_short | Scope 2 and market-based accounting - workshop report |
| title_sort | scope 2 and market based accounting workshop report |
| topic | scope 2 market-based accounting additionality |
| url | https://www.tandfonline.com/doi/10.1080/17583004.2024.2324813 |
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