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Improving climate emissions accounting to accelerate the circular economy transition

Improving climate emissions accounting to accelerate the circular economy transition

Year Published

2025

Contributing Organisations

Ellen MacArthur Foundation (EMF)

Type of Resource

Research/Insights Report

Languages

English

Relevant Topics

Core Topic
Carbon Accounting
Topic 2
Waste & Circular Economy
Topic 3
Climate Reporting

Target Audience

Advisors & Consultants
Education Providers / Think Tanks / NGOs
Financial Services Providers

Relevant Geography

Global
Improving climate emissions accounting to accelerate the circular economy transition

Resource Summary

This insights paper posits that certain climate emissions accounting methodologies such as the Greenhouse Gas Protocol (GHG Protocol) provide valuable data, but they do not currently reflect the impact of the circular economy in a fair and accurate way — in fact, some methodologies actually disincentivise circular economy activities. This paper proposes revisions to the GHG Protocol’s methodology in order to address this, ensuring companies that are leading the transition to a circular economy — by implementing and scaling circular economy solutions that tackle climate change and other global challenges — see their successes reflected when they measure and report on their climate emissions.

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