Carbon Accounting: Issues Of Scale

ASU Author/Contributor (non-ASU co-authors, if there are any, appear on document)
Eric Marland Ph.D., Professor of Mathematics (Creator)
Appalachian State University (ASU )
Web Site:

Abstract: Accounting for carbon dioxide (CO2) emissions to the atmosphere is being widely implemented at many spatial, temporal, and organizational scales—country or city, year or day, corporation or consumer—and we pose the question, “What are the useful scales of carbon accounting and what issues does scale bring?” Financial accounting is typically at the level of an entity, defined in terms of ownership, management control, or responsibility. Carbon accounting raises similar accounting concerns, but has different issues of scale.

Additional Information

Marland, G. , Kowalczyk, T. and Marland, E. (2015), Carbon Accounting: Issues of Scale. Journal of Industrial Ecology, 19: 7-9. doi:10.1111/jiec.12250. Publisher version of record available at:
Language: English
Date: 2015
carbon dioxide emissions, carbon accounting, climate change

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