Emissions Responsibility Accounting for the net zero transition: developing innovative business and policy responses to operationalise implications

应对气候变化需要采取紧急行动减少温室气体排放，因为二氧化碳排放总量需要保持在全球碳预算之内。为了了解手头任务的规模，并衡量进展，必须首先计算排放量，并相应地进行报告。排放核算通常以国家边界来界定。然而，这种方法并没有解决一个国家的经济活动对温室气体排放的全部贡献，因此可能会降低其在整个影响范围内采取气候行动的雄心。有几种方法可以测量排放量。领土排放仅包括一国境内活动的排放。生产排放法衡量的是一个国家在世界上任何地方的公司或相关活动所拥有的所有行业的排放。消费核算提供了一种不同的角度来确定与国民消费有关的排放。最后，企业界的排放核算通常基于三个范围：范围1衡量企业拥有的设施的直接排放；范围2测量购买能源产生的间接排放；范围3衡量产品在生产、分销和使用过程中的任何其他间接排放。人们对充分实施全球碳预算概念的新会计框架越来越感兴趣，特别是那些更充分认识到行为者（无论是国家还是企业）整个影响范围的框架。这个跨学科的博士项目将研究在净零转型背景下气候和环境政策中估计和应用替代排放核算框架的定量和政策方面，旨在建立新的框架，使全球碳预算的知识与《巴黎协定》保持一致。从对现有数据的定量评估开始，该项目将调查各种排放核算方法，并评估它们的相对优点、局限性和使用选择。随后，将有机会将该项目推向进一步的分析方向，建立科学的排放核算工具，并致力于建立一套新的会计准则。或者，也有机会在政策制定的背景下更深入地探讨排放责任的概念，如何将公平和公平问题应用于企业，并调查如何将它们纳入政策并产生影响。衡量和监测的内容与利益攸关方的影响和行动优先事项有着深刻的联系，包括各国目标的公平和公正情况。欲了解更多关于如何向我们申请的信息，请访问：https://www.imperial.ac.uk/grantham/education。因此，该项目将包括利益相关者与英国气候变化委员会、英国商业、能源和工业战略部以及其他利益相关者的互动

Tackling climate change requires urgent action to reduce greenhouse gas emissions, as the total amount of CO2 emissions needs to be kept to within a global carbon budget. To understand the scale of the task at hand, and measure progress, emissions must first be accounted for, and reported on accordingly. Emissions accounting is often defined by country borders. However, this approach does not address the full contribution of a country's economic activity to GHG emissions and might therefore reduce the ambition of climate action across their entire sphere of influence.Several approaches exist to measure emissions. Territorial emissions only include emissions of activities within a country's border. A production emissions approach measures emissions from all industries owned by a country's companies or related activities, anywhere in the world. Consumption accounting provides yet a different perspective identifying emissions that relate to national consumption. Finally, emissions accounting in the corporate world is often based on a division into three scopes: Scope 1 measures direct emissions from facilities owned by a corporation; Scope 2 measures indirect emissions from purchased energy; and Scope 3 measures any other indirect emissions in the production, distribution, and use of products. There is increasing interest into new accounting frameworks for adequately operationalising the global carbon budget concept, particuarly those more fully recognizing the entire influence sphere of actors, be it countries or businesses. This interdisciplinary PhD project will investigate the quantitative and policy aspects of estimating and applying alternative emission accounting frameworks in climate and environmental policy in the context of a net zero transition, with the aim to build new frameworks that allow to connect knowledge about the global carbon budget in line with the Paris Agreement.Starting from a quantitative assessment of available data, the project will investigate alternative emissions accounting approaches and assess their relative merits, limitations and use options. Subsequently, there will be an opportunity to take the project into a further analytical direction, building scientific tools for emissions accounting and working towards establishing a new set of accounting standards. Alternatively, there is also an opportunity to explore the concept of emissions responsibility more deeply in the context of policy making, how equity and fairness questions can be applied to businesses and by investigating how they can be integrated in policy and have influence.What is measured and monitored has a profound connection with stakeholders' priorities for influence and action, including how equity and fairness of targets across countries is beingFor more information on how to apply to us please visit: https://www.imperial.ac.uk/grantham/education perceived. Therefore, the project will include stakeholder interaction with the UK Committee on Climate Change, the UK Department for Business Energy & Industrial Strategy and other stakeholders