Accounting standards:

IASB on IAS37 IAS 37 Provisions, Contingent Liabilities and Contingent Assets

FASB Proposes Rule on How Companies Account for Environmental Credits

SSBJ issues Inaugural Sustainability Disclosure Standards to be applied in Japan

AcSB (Canadian Accounting Standards Board) research on potential approaches to account for carbon credits and other environmental credits IFRS

FASB Topic 818 Tentative Board Decision

IFRS S1 and S2 explainer - BloombergNEF

Thought leadership:

S&P Reimagining accounting to address climate change risks

HBR - Accounting for climate change

Constrained by Accounting: Examining How Current Accounting Practice is Constraining the Net Zero Transition - Rethinking Capital

Applications of Normative Economics & Normative Accounting for Intangibles - Rethinking Capital

Normative accounting for intangibles—Briefing note- Rethinking Capital

oneshot.earth op-ed: Carbon Credits as a Forcing Function for Accelerated Decarbonization

oneshot.earth case study: Measuring oneshot.earth's footprint - quantifying the liabilities

oneshot.earth pilot ledger: The Living Ledger

Carbon as an Asset Class - EY

Accounting for reality - Kita - Rethinking Capital

Carbon-related instruments - considerations for accounting treatments - ACCA

Carbon Tracker - Flying Blind - the glaring absence of climate risks in financial reporting

Innovative carbon (ac)counting approaches:

HBR - Accounting for carbon assets

E-liability institute

Carbon accounting systems compared - Carbon Finance Labs

A Roadmap for Nature on the Balance Sheet - Nature on the Balance Sheet Consortium

Quantifying the liabilities:

Net Zero Lawyers Alliance - Sustainable Fiduciary Duty - short

IEEFA: Universal ownership, a call for practical implementation - Alasdair Docherty

EIRN - Externality Investment Research Network

Earth4All - Investing to reconnect financial value with people, nature and the real economy

TIIP - Systems-level investing takes off - William Burckart

Investors for Paris Compliance - Accounting for the Canadian Oil & Gas Liabilities Gap

BNP Paribas: the $586B Clean-up bill: how decommissioning liabilities threaten corporate balance sheets

BNP Paribas: Decommissioning stranded energy assets - a $8T challenge

Net Zero Data Public Utility: A centralized repository of global company-level greenhouse gas emissions data

Blackrock on natural capital

Goldman Sachs AM Launches Its First Bond Fund for Biodiversity

Ingram JC et al. 2024 Leveraging natural capital accounting to support businesses with nature-related risk assessments and disclosures. Phil. Trans. R. Soc.

Carbon counting: Carbon Pricing Needs Data Standards, Not A Standards War - Robert Eccles - Forbes

Risk to liability:

Court in Germany confirms principle of liability for emissions.

Climate change and the future of tort law: responding to systemic risk and expanding liability, Justice of the UK Supreme Court, The Right Hon Lord Sales

Carbon majors and the scientific case for climate liability - Nature magazine

Companies face financial risk from growing climate damages litigation - Zero Carbon Analytics

Climate change litigation database - Columbia University