A Proto-Standard for Carbon Removals Accounting and Auditing using the E-asset Method - Preprint

[Geoengineering News]

https://papers.ssrn.com/sol3/papers.cfm?abstract_id=6925499

Authors: Karthik Ramanna, Simon Roston, Lauren Holloway, Robert S. Kaplan

12 June 2026

Abstract

The E-ledgers method is an approach to accurately and verifiably account for, in as close to real time as practicable, the specific cradle-to-gate greenhouse-gas emissions and removals embedded in any product or service that transacts in the economy. This document develops a proto-standard for carbon removals (i.e., E-assets) accounting and auditing using the E-ledgers method. It is intended to be read together with the E-liability proto-standard, also available on SSRN. A number of different jurisdictions are currently attempting to develop standards for entities to calculate and report the GHG net emissions embedded in their outputs, especially to have an assessment basis for planned carbon border levies. This document can serve as a complementary guide for such efforts, ensuring that standards developed in different geographies, industries, and sectors follow similar, interoperable, and conceptually sound accounting principles.

Source: SSRN