Inside the Institute Archives - GHG and Carbon Accounting, Auditing, Management & Training

Limitations of Hourly Matching Claims for Scope 2 Reporting

May 30, 2025, by Michael Gillenwater and Michael Leggett

Introduction Electricity is an unusual commodity, as its production and consumption occur simultaneously. Unless generated on-site, electricity is pooled within the transmission and distribution grid, where it “mixes” before being …

This image depicts the GHG Protocol's Scope 3 emission source categories for corporate inventory reporting.

What is GHG Accounting? Toward comparability by fixing the Scope 3 boundary problem

May 27, 2025, by Michael Gillenwater

Installment N.6 Introduction This post continues our “What is Greenhouse Gas Accounting?” series, which explores fundamental questions in corporate greenhouse gas (GHG) accounting. If you have not read the series, …

What is an “emission reduction”? And when should you avoid saying “reduced”?

January 21, 2025, by Michael Gillenwater

Click here to download a PDF of this article Introduction Collectively as GHG professionals, we are confused about what an “emission reduction” is. This confusion is interwoven within several of …

The differences between allocational and consequential greenhouse gas accounting —Summarized

January 17, 2025, by Michael Gillenwater

Click here to download a PDF of this article Introduction For the last few years, through our writing and teaching, the Greenhouse Gas Management Institute has been spreading and elevating …

What is GHG Accounting? Is Scope 3 fit for purpose? Alternative GHG accounting frameworks for inventories and intervention impacts

October 28, 2024, by Derik Broekhoff & Michael Gillenwater

Installment N.5 Preface This post continues a series (“what is greenhouse gas accounting?”) exploring conceptual issues in corporate greenhouse gas (GHG) accounting. If you have not read the series, all …

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Which methane GWP value do I use? And which value should not be used?

October 17, 2024, by Michael Gillenwater & Alissa Benchimol

Carbon dioxide (CO2) is the primary greenhouse gas (GHG) causing long-term atmospheric emissions and climate change and therefore is a primary target for mitigation action. Methane (CH4) and other non-CO2 …

Do we need a paradigm shift on offsetting? Compensation to contributions

July 13, 2024, by Michael Gillenwater

The problem of compensatory net zero At the moment, “net zero” is about as popular a fad as we have ever seen in the climate space.[1] Before that there was …

Myth busting – Are corporate Scope 3 emissions far greater than Scopes 1 or 2?

April 2, 2024, by Michael Gillenwater

Are corporate Scope 3 emissions far greater than Scopes 1 or 2? The short answer is that the question is meaningless because the Scope 3 does not measure anything that …

What is GHG Accounting? Market-based mistake

January 31, 2024, by Michael Gillenwater

Installment N.4 Preface This installment extends the discussion from installment N.3 on emissions allocation in GHG inventories. Unfortunately, you will need to read the prior installments in this “What is …

E-liabilities: a fresh or fantasy proposal?