We are excited to announce a new article by our co-founders, Professors Robert S. Kaplan and Karthik Ramanna, and Marc Roston on applying well-established financial-accounting principles to improve the measurement and reporting of carbon offsets.
This is a foundational complement to the E-liabilities framework, defining the concept of an E-asset along with the principles for its measurement and proper use.

A global not-for-profit advancing the urgent accounting upgrade needed to drive green innovation.
The E-liability method introduces a simple, accurate, and verifiable calculation for the total cradle-to-gate emissions of any product or service.
Explore case studies and pilot programs that help organizations and regulators unleash value through E-liability accounting.
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