THE ACURION INTELLIGENCE HUB / GLOBAL ESG & GHG
Follow compliance developments, climate policy, carbon markets and global trade. Find country guidance and practical knowledge across environmental, social and governance topics.
Original sources and publisher dates · 220 countries and economies · Standards, methods and expert guidance
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Explore saved developments in compliance, emissions, climate policy, carbon registries and trade. Open the original publisher for the detail, and use the country search to explore the relevant reporting context.
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CHINA & HONG KONG / REGIONAL KNOWLEDGE
Explore Carbon Offset Association news on Hong Kong, the Greater Bay Area, carbon markets and green-economy developments alongside ministry and regulator sources.
CARBON OFFSET ASSOCIATION / ASSOCIATION SOURCE
Use COA’s original news pages for regional developments and policy proposals. Association commentary and recommendations are distinct from enacted government requirements.
Read COA news ↗Source checked 26 October 2026. Publication dates must be verified separately from event dates or the date a source is checked.
COUNTRY / QUESTION / SOURCE
Find reporting requirements, climate and emissions methods, social and governance guidance, carbon-market references and trade sources. Start with a country or search globally, then choose a topic or publisher.
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Every country in the search has links to global standards and official directories. Direct local references and profile links have their own coverage and update dates. A search result does not establish that every national or sector obligation has been reviewed.
KNOWLEDGE CENTRE / THE WIDER PICTURE
Use the Hub as a working reference: understand a topic, find the original guidance and explore how it relates to your country and reporting context.
IN-DEPTH LEARNING / INVENTORIES & ASSETS
The full learning guide is here: ERA inventory and control, owned and leased assets, practical examples and the six-firm comparison.
ORIGINAL REFERENCES / STANDARDS & FRAMEWORKS
Browse issued standards, reporting frameworks, social and governance guidance, country profiles and registry sources. Editions, access conditions and applicability notes remain attached.
GHG EMISSIONS / REPORTING / VERIFICATION
Use provider guidance to understand how inventories and sustainability reports are assessed. Keep the reporting criteria, evidence, boundary and level of assurance clear.
ACURION PARTNER / BUREAU VERITAS
Explore Bureau Veritas’s published guidance on ISO 14064, GHG inventory verification and sustainability-report assurance, including pre-assurance, limited assurance and reasonable assurance.
ADDITIONAL ASSURANCE REFERENCE / SGS
Read SGS’s resources on GHG emissions inventories, ISO 14064-1, the GHG Protocol, ESG disclosures and sustainability-report assurance.
Provider sources checked 26 October 2026. Bureau Veritas is an Acurion partner. Any verification or assurance is a separate engagement with agreed criteria, scope and level. The reference material does not establish that Acurion, an inventory or a report has been verified. Check local scheme and accreditation requirements with the provider.
RECOMMENDED PROFESSIONAL DEVELOPMENT / ESCP BUSINESS SCHOOL
Explore structured training alongside the Hub’s news, standards and practical guidance.
40-HOUR PROFESSIONAL-CERTIFICATION COURSE
ESCP’s programme covers ISO 14064 Parts 1, 2 and 3, validation, verification and auditing principles. The course includes continuous assessment and a final examination.
Review ESCP’s current admission, assessment and certification requirements. Enrolment alone does not establish successful certification.
Explore the ESCP programme ↗Source: ESCP Business School · Programme page checked 26 October 2026. Confirm dates, delivery arrangements and fees with ESCP.
MORE RESEARCH / ORIGINAL SOURCES
Country emissions data, reporting frameworks, trade and the full reference library. Use these specialist views alongside the country search and knowledge centre.
GLOBAL STANDINGS / COUNTRY CONTEXT
Explore annual territorial CO₂ emissions, emissions per person and related reporting sources across the World Bank’s countries and economies.
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| Country / economy | Total · MtCO₂ | tCO₂ / person | Rank |
|---|
Read the measure, not just the rank. Rank 1 means the largest territorial CO₂ value or highest emissions per person in the stated dataset. This is a comparison of annual emissions, not a climate-performance or compliance score. Missing observations stay visible.
ESG & GHG / REPORTING REFERENCE DESK
Search legal reporting regimes and voluntary frameworks by jurisdiction, topic and source type. Environmental, social and governance reporting sits alongside GHG and sector-specific obligations.
Workbench brings documents and activity together. Board Deck prepares framework-specific reports and assurance packs from that connected evidence. Your team reviews gaps, confirms scope and authorises filing. Official links explain the source requirements; inclusion here does not imply regulator endorsement or certification.
This directory is an official-source reference desk. Frameworks have different purposes, eligibility rules and filing processes; your organisation’s configured product coverage is confirmed during onboarding.
GLOBAL TRADE / EVIDENCE THAT TRAVELS
From the Panama Canal to Asia–Europe corridors, connect transport activity, material provenance and product carbon with the sources behind cross-border reporting.
Acurion Hub links confirmed receipts, transformations and shipments to purchasing and sales records. Lot history can support Digital Product Passports and goods-level CBAM evidence.
See traceability in the platform ↗THE REFERENCE LIBRARY
Find GHG Protocol, ISO, IFRS, US GAAP, social and governance guidance, jurisdiction profiles, assurance and registry sources. Publisher commentary and licensed-access conditions are labelled.
START HERE / THE PUBLISHED GUIDANCE
Use the Deloitte Accounting Research Tool (DART) for published guidance on GHG inventory accounting. Read ISO 14064-1 for the organisation-level GHG inventory requirements. Keep the framework behind each source visible.
Design, quantify, manage and report an organisation’s GHG inventory. Establish the entity, reporting period, boundaries and supporting data.
What is inside the inventory?
Read ISO 14064-1 ↗Deloitte explains financial and operational control when setting a GHG inventory boundary. Contracts and leases can confer operational authority even when equity ownership differs.
Who can direct the operation?
Read Deloitte’s control guidance ↗Deloitte explains that reductions from internal project activities within the reporting boundary are reflected in the reporting company’s inventory. Reporting requirements change where offsets or credits are bought or sold.
How is the operational change reflected?
Read Deloitte’s reductions guidance ↗For ERA inventory questions, begin with the actual operation or right, the reporting boundary and the evidence of control. Review the relevant Deloitte section, then compare the other firms’ interpretations below.
Deloitte Roadmap: September 2026. Original sections checked 25 October 2026. ISO 14064-1:2018 specifies organisational GHG inventory requirements; Deloitte’s Roadmap explains the GHG Protocol. Read each within its stated scope. Each firm’s framework, edition and source limitations remain attached.
GHG inventories quantify emissions. Financial inventory under IAS 2 addresses qualifying stock; other assets and leases have their own recognition criteria. A life-cycle inventory records product/process inputs and outputs. Keep these accounting questions distinct when reviewing an ERA’s actual rights and purpose.
ERA INVENTORIES / APPLYING THE CONTROL QUESTIONS
Identify the underlying operation or right, establish who directs it, and retain the evidence supporting the inventory boundary. Use Deloitte’s control and lease guidance for the relevant fact pattern.
Start with the asset.
Establish the control.
For an emission-reduction asset (ERA), link the inventory record to the underlying asset or right, the responsible entity, methodology and monitoring evidence. A non-extraction arrangement also requires a specific review of its rights, baseline and claims.
Begin with Deloitte’s published guidance on reporting boundaries and control. Read the original section for its framework and assumptions; retain the contract and evidence showing what the reporting entity can actually direct.
Identify the asset, title, control, restrictions and duration.
Assign responsibility, investment and a practical plan.
Monitor against a consistent method, baseline and boundary.
Record the Deloitte section, reporting framework, supporting evidence and reviewer’s judgement.
FOLLOW AN EXAMPLE
Illustrative research routes. These examples do not recognise an asset, assign a reporting scope or determine a valuation.
Deloitte DART sections 7.3 and 7.4 address lessees and lessors. The scope assessment considers the chosen consolidation approach, lease type and actual operating authority. Open the relevant source, then compare how the other firms address the question.
Explore the lease questions ↓Read DART and compare interpretations ↓Deloitte’s section 8.5 includes reductions from internal activities within the reporting boundary in the inventory calculation. Avoided emissions outside the inventory boundary require a separate assessment; purchasing another party’s reductions does not automatically lower the buyer’s gross inventory. Retain the method, boundary and double-counting controls.
ISO 14064-1 addresses organisational GHG inventories. It does not establish asset title, tradability or financial-statement recognition. The cited Deloitte sections explain GHG inventory treatment; they do not themselves determine the financial recognition of a particular ERA instrument.
Read GHG Protocol FAQ, question 12 ↗ · Read ISO 14064-1 scope ↗LEASE CHECKLIST / THE NEXT QUESTIONS
A factory lease, a vehicle agreement and a hosted service can raise different questions. Find the right evidence and compare the source interpretations before assigning a reporting treatment.
This tool provides a research checklist. It does not create an asset record, calculate emissions or approve an accounting treatment.
DELOITTE / PwC / EY / KPMG / BDO / GRANT THORNTON
Record the firm, edition, reporting framework and consolidation approach with each assessment. Published interpretations can differ; an illustrative example is not a rule for every asset.
PRACTICAL INTERPRETATION
The September 2026 Roadmap explains boundaries, scope classification, leased assets, base years and reductions. Use it alongside the underlying standards and your documented accounting judgements.
Deloitte’s commentary is interpretive guidance, not an issued standard or regulatory approval. Downloading, copying and printing the Roadmap require a DART subscription.
| Firm / reference type | Position or coverage | Edition and original source |
|---|
KPMG’s December 2025 handbook describes an alternative approach based on current lease-accounting requirements. EY’s August 2026 US GHG guide retains a legacy operating/finance distinction under the equity-share or financial-control approach; its earlier IFRS guide discusses a policy choice. Record the edition and approach selected with your reviewer. Recognition of a right-of-use (ROU) asset does not, by itself, determine GHG scope classification.
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