Further reading
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
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