Publications

CASI Whitepapers
ICCA Perspectives
Carbon Accounting Perspectives
2025

1. Foundations of Integrated Corporate Carbon Accounting

The structure and core principles of integrated product and corporate carbon accounting.

2026

2. CO2 Statements: Double-Entry Bookkeeping for Integrated Corporate Carbon Accounting

Double-entry bookkeeping for deriving corporate CO2 statements and product carbon footprints from the same CO2 Ledger.

2026 · in preparation

3. Decision-usefulness of ICCA

2026 · Exposure Draft

4. Carbon Accounting for Long-Lived Operating Assets

A standard for recognizing and amortizing the carbon emissions embodied in long-lived assets.

2026 · in preparation

Purchased Energy

2026 · in preparation

Allocations and Joint Products

2026 · in preparation

Carbon Removals

2026

Boundaries for Product Carbon Footprint Assessments

Peñalva, F., Steiner, B.

2026

How carbon accounting rules shape incentives for hydrogen production

Glenk, G., Holler, P., Reichelstein, S.

Nature Communications 17, 7260

2026

Integrated Corporate Carbon Accounting for Scope 2 Emissions

Glenk, G., Reichelstein, S.

Response to the GHG Protocol Scope 2 Public Consultation Survey

2025

Introducing Carbon Accounting for Sustainability with SAP

Ackermann, J., Distler, B., Ernst, C., Freiberg, J., Schwarz, D., Sessar, C., Szabo, M., Wottke, N., Zicke, J.

SAP PRESS

2025

How Carbon Accounting Supports Corporate Decarbonization

Asam, D., Ernstberger, J., Friedl, G.

Foundations and Trends in Accounting 19, 46–77

2025

Automotive Supply Chain Decarbonization as a Driver for Carbon Accounting

Becker, T.

Foundations and Trends in Accounting 19, 78–95

2025

Incorporating Carbon Emissions Into Decision-Making: The Case of Transactional Connectivity

Distler, B., Ernstberger, J., Keiling, M., Müller, F., Szabo, M.

Abacus 61, 1023–1051

2025

Corporate Carbon Accounting: Current Practices and Opportunities for Research

Glenk, G.

Foundations and Trends in Accounting 19, 96–126

2025

Accounting for Carbon Credits

Reichelstein, S.

Accountability in a Sustainable World Quarterly, 62–67

2025

An Accounting Architecture for CO₂-Statements

Reichelstein, S., Bach, A., Ernst, C., Glenk, G.

SSRN Working Paper

2025

Innovations in Corporate Carbon Accounting

Reichelstein, S.

Foundations and Trends in Accounting 19, 3–35

2025

Automated Product Carbon Footprint Calculation in the Chemical Industry

Saling, P., Pistillo, A., Kurtz, J.

Foundations and Trends in Accounting 19, 127–157

2024

Corporate carbon accounting: balance sheets and flow statements

Reichelstein, S.

Review of Accounting Studies 29, 2125–2156

2022

Product Carbon Footprints – Zur Vergleichbarkeit der Produkte die wir kaufen?

Kurtz, J.

Controlling 34(2), 44–50