The start-up
This page describes one of the worksites to develop Carbon on Invoices and to associate to each product or service its precise and sincere weight in greenhouse gases (or « carbon footprint »). The list of worksites is at the bottom of the page.
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Worksite objective : To have complete carbon footprints on invoices as soon as possible
The scenario for implementing carbon on invoices is based on the full-scale experiment that is being prepared. The experiment will be aimed at companies that already have a carbon footprint : they should pass it on to their customers, especially those with a large volume of invoices to other companies, to give the experiment critical mass. For companies that do not yet have a footprint, one approach is to define flat-rate coefficients for the various balance sheet items, to be loaded into the partner accounting software and which allow for a complete footprint. These parameters could include a prudence coefficient.
The scenario should specify how the primary carbons are put on their invoices by the suppliers of these carbons. Whether electricity can be embedded. And how to work with a precursor to the customs carbon scale.
Accountants should consider rules (possibly transitional) to speed up the inclusion of carbon on invoices : rules for valuing stocks, capital goods already on the balance sheet, … (see The accounting framework).
Start, Primary carbon, Electricity, Accounting framework, Customs scale, Carbon disclosure, Software, Contributions to the trajectory : Companies, Finance, Individuals, Territories