With all the talk about corporate net zero targets, it is important to remember that zero is a number – it needs to be calculated, not approximated. Which is why accounting and auditing are crucial for making corporate sustainability pledges real.
But while an entire industry of financial accountancy has been developed to make financial reporting easier, when it comes to carbon accounting and emissions auditing, the task is arguably even more complex and laborious – and there is no firmly established industry of professionals to help.
