Further reading

Ornate historical library with bookshelves, globes, and classical architecture

IASB on IAS37 IAS 37 Provisions, Contingent Liabilities and Contingent Assets

S&P Reimagining accounting to address climate change risks

FASB Proposes Rule on How Companies Account for Environmental Credits

HBR - Accounting for climate change

HBR - Accounting for carbon assets

E-liability institute

oneshot.earth op-ed: Carbon Credits as a Forcing Function for Accelerated Decarbonization

oneshot.earth case study: Measuring oneshot.earth's footprint - quantifying the liabilities

oneshot.earth pilot ledger: The Living Ledger

Net Zero Data Public Utility: A centralized repository of global company-level greenhouse gas emissions data

Blackrock on natural capital

SSBJ issues Inaugural Sustainability Disclosure Standards to be applied in Japan

Goldman Sachs AM Launches Its First Bond Fund for Biodiversity

Ingram JC et al. 2024 Leveraging natural capital accounting to support businesses with nature-related risk assessments and disclosures. Phil. Trans. R. Soc.

AcSB (Canadian Accounting Standards Board) research on potential approaches to account for carbon credits and other environmental credits IFRS