Estimating and Reporting the comparative emissions impacts of products
What is the purpose of this paper?
Using a review of current practices in comparative assessments, this paper identifies major accounting issues, evaluates the credibility of existing practices, and outlines general principles and good practices to guide future accounting efforts. These recommendations are not intended to serve as exhaustive or detailed guidance. The scope of the analysis and recommendations is global, covering all geographic regions and sectors.
Who should read this paper?
This paper is primarily intended for companies interested in estimating and reporting the comparative greenhouse gas (GHG) impacts of their products. It should also be used by industry associations as a basis for developing sector-specific accounting and reporting guidance. Additionally, investors, environmental groups, policymakers, and academics can use this paper to learn about best practices for estimating and disclosing comparative GHG impacts.
