Keywords: Commensuration
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Journal Articles
Accounting, Auditing & Accountability Journal (2025) 38 (1): 60–89.
Published: 28 March 2024
... 4 emissions and their relationship with Scopes 1, 2 and 3 emissions, we highlight a dynamic and interdependent relationship between quantification, commensuration and standardization in emissions accounting. We find that extant Scope 4 assessments do not fit the established framework for Scope-based...
Journal Articles
Accounting, Auditing & Accountability Journal (2011) 24 (8): 978–999.
Published: 25 October 2011
... can be contacted at: francisco.ascui@ed.ac.uk © Emerald Group Publishing Limited 2011 Carbon accounting Framing Commensuration Carbon markets Carbon disclosure Carbon Climate change Carbon accounting clearly means different things to different people. To scientists...

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