Carbon Accounting

Business opportunities for carbon-differentiated products are expanding as trade policies increasingly incorporate embedded emissions into regulatory frameworks for globally traded commodities. Companies and investors need credible, comparable measures of product carbon intensity to protect market access, inform operational efficiency, pricing and procurement, manage transition risk, and direct capital toward lower-carbon supply chains. 

EFIF has advanced a comprehensive, ledger-based carbon accounting system built on engineering fundamentals and financial accounting principles. The system records carbon stocks and flows with transparency and consistency, enabling product-level metrics that reconcile directly with entity-wide emissions and support accurate, verifiable, and policy-agnostic reporting. 

Our Framework

Carbon Accounting: Framework for a Comprehensive New Product- and Entity-Level, Ledger-Based Carbon Accounting System (June 2025) introduces the basic architecture of a comprehensive carbon accounting system.