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