The most important GHG accounting concept you may not have heard of: the attributional-consequential distinction

There are two major types of GHG accounting, attributional methods and consequential methods. Often practitioners not aware the distinction use an inappropriate method for a given purpose. Attributional inventories emissions removals within defined inventory boundary appropriate allocating carbon budgets setting reduction targets. However, can lead to actions that unintentionally increase as they only provide information on emissions/removals boundary. Consequential aim system-wide or global change caused by informing decisions aimed at reducing emissions.