Barry Li | Climate Reporting & Assurance

Insights on climate reporting, carbon markets, and sustainability assurance.

Category: Research & Scholarship

Summaries of academic articles, literature review notes, conference updates, reflections on ANT/auditability/market-making theories.

  • One recent paper that caught my attention is “Making things (that don’t exist) count: a study of Scope 4 emissions accounting claims” by Anna Young-Ferris, Arunima Malik, Victoria Calderbank, and Jubin Jacob-John, published in Accounting, Auditing & Accountability Journal (AAAJ).Read the abstract here. The paper examines so-called “Scope 4” emissions—avoided emissions resulting from energy efficiency…