JOURNAL ARTICLE
Getting a Clearer View of Your Company's Carbon Footprint.
Published In: Harvard Business Review Digital Articles, 2023. P. 1 1 of 3
Database: Business Source Ultimate 2 of 3
Authored By: RAMANNA, KARTHIK; Reichelstein, Stefan J.; Kaplan, Robert S. 3 of 3
Abstract
The article focuses on the application of E-liability accounting, a method that enables companies to measure and reduce carbon emissions across complex supply chains by assigning carbon intensity based on actual emissions data from immediate suppliers and operations. It presents case studies of Singapore-based Giti Tire Group and Germany’s Heidelberg Materials, illustrating how these companies used E-liability accounting to identify emission sources, engage suppliers in providing emissions data, and implement reductions in their products’ carbon footprints. The approach contrasts with traditional top-down methods by providing more accurate, verifiable, and real-time carbon accounting, facilitating better environmental management and green finance. The article also notes emerging digital tools and industry adoption trends that support the broader implementation of E-liability accounting in supply chains. [Extracted from the article]
Additional Information
- Source:Harvard Business Review Digital Articles. 2023/04, p1
- Document Type:Article
- Subject Area:Environmental Sciences
- Publication Date:2023
- Accession Number:193695067
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