Perspective
Spend-Based vs Activity-Based Carbon Accounting
Why auditors reject spend-based carbon accounting under BRSR Core and CBAM. How inflation distorts EEIO models and why physical activity data is required.
4 min read
ZeroCarbon Publications
Notes on carbon, compliance and the work in between
Perspectives on how emissions data should work, practical guides to CBAM and BRSR, and the regulatory news that changes what exporters and listed companies have to do.
Perspective · 4 posts
Perspective
Why Emission Factors Must Be Versioned & Fail Closed
Why auditable carbon accounting engines require versioned, effective-dated emission factors and fail-closed architecture to survive BRSR and CBAM audits.
4 min read
Perspective
Why traditional carbon accounting is the bottleneck
Carbon accounting is slow because the work is manual data collection, not calculation. Why spreadsheets and annual consultant cycles can't keep up with CBAM and BRSR.
5 min read
Perspective
Why the AI should never be the one computing your emissions
Language models are excellent at reading documents and poor at being a system of record. How to split the work so AI carbon accounting stays auditable.
3 min read
Design Partners
Exporting steel or aluminium to the EU?
We are onboarding a small group of Indian exporters to prepare their first CBAM data with us.
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