Uplifting a dual ledger system for corporate climate reporting would allow companies to receive proper credit for a full range of climate investments, like helping suppliers transition to heat pumps or supporting alternative fuel fleets, that are not adequately recognized in current Scope 3 accounting. Read Roger's paper to explore the case for a dual ledger approach.
Another Nerd Alert: this is the third in my series of peer-reviewed articles on the urgency of updating greenhouse gas accounting and corporate climate leadership programs to better optimize the role that companies can play in meeting the challenge of the climate crisis. This paper is about incentivizing, reporting, and rewarding what matters most: impact.