The Spend-Based Method is one of the two approaches to carbon accounting, which works by taking the monetary value of a purchased good or service and then multiplying this value by a relative carbon emission factor in order to calculate the amount of greenhouse gas emissions produced. This is considered the more simple way to calculate carbon emissions, but is not as precise as the activity based model.
What is the Financial Accounting Standards Board, also known as the FASB, and how does it work to develop reporting and accounting standards for both nonprofit organisations and businesses?
A practical guide to New York’s new GHG reporting rules – who must report, what data is required, key deadlines, and how the framework compares to other US regulations.
What is the GRI all about? And how can it be implemented? Get the answers in this article
