The Director's Guide to Carbon Accounting

With regulated climate disclosure on the imminent horizon in jurisdictions around the world, including the United States, corporate boards are increasingly expected to oversee climate-related risks and opportunities. To provide effective oversight, board directors need to become knowledgeable about the types of climate-related risks their company may be exposed to, and be prepared to advise on the development of a carbon footprint and climate strategy. The basis of all these responsibilities is to become familiar with the concepts of carbon accounting. Persefoni is proud to have collaborated with NACD to publish this Director’s guide to carbon accounting that explores:

• Stakeholder demands for carbon accounting
• The current state of carbon reporting, including the SEC climate disclosure proposal and implications for both public and private companies
• The types of climate risks all companies may be exposed to
• The Board’s role in carbon accounting
• Benchmarking of climate practices for S&P 500 companies

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