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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.

Featured · 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

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