Like it or not, the business world is going to have to count its emissions, whatever the critics say

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As some will have noted I have been subject to some criticism in the comments section of this blog with regard to my proposed sustainable cost accounting, and in particular that I suggest that this should cover scope 3 emissions by a company (which are those resulting from the use of its products) and the supposed impossibility of measuring them, plus the suggestion that offset should not be allowed unless it can be proven that the resources to make that offset are under the control of the reporting entity (hence, net zero).

I thought these comments from Deloitte on their website might be interesting as a result:

This makes it very clear that, as I suggest in  sustainable cost accounting scope 3 has to be included and that a plan for net-zero is required:

What Deloitte is saying is not the same as sustainable cost accounting. They are not suggesting the upfront provision for costs that SCA requires. But the need for a plan, and to formulate how to get rid of scope 3 emissions is the same. Those who deny that such things can be done are losing this battle. No wonder they are trolling so hard. But the world is changing, whether they like it or not.