Integrated Corporate Carbon Accounting (ICCA)

Assess both product and corporate carbon emissions with the rigor of financial accounting

Based on peer-reviewed research, implemented in practice

Consistent with GHG Protocol and ISO standards

Ready for reasonable assurance

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Partner Glyntai
Partner Goethe
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Partner Mannheim
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Partner Mises
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Partner Sap
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Recent Publications

CASI Whitepapers
ICCA Perspectives
Carbon Accounting Perspectives
2025

1. Foundations of Integrated Corporate Carbon Accounting

The structure and core principles of integrated product and corporate carbon accounting.

2026

2. CO2 Statements: Double-Entry Bookkeeping for Integrated Corporate Carbon Accounting

Double-entry bookkeeping for deriving corporate CO2 statements and product carbon footprints from the same CO2 Ledger.

2026 · Exposure Draft

4. Carbon Accounting for Long-Lived Operating Assets

A standard for recognizing and amortizing the carbon emissions embodied in long-lived assets.

2026

Boundaries for Product Carbon Footprint Assessments

Peñalva, F., Steiner, B.

2026

Integrated Corporate Carbon Accounting for Scope 2 Emissions

Glenk, G., Reichelstein, S.

Response to the GHG Protocol Scope 2 Public Consultation Survey

News

Event · 10 Dec 2026

In-person Workshop at IESE Business School, Barcelona

Our next in-person meeting will take place at IESE Business School in Barcelona on December 10-11, 2026.

Expect keynotes and panelists from leading organisations, insightful plenary talks about the draft standards and latest news from piloting companies.

Event · 19 Oct 2026

Online Seminar: ICCA Test at Chevron

The team from Chevron will elaborate how they tested ICCA. Learn about the objectives, key lessons learned and next steps.

August 2026

CASI Whitepaper No. 2 - Revised version available

Learn about CO2 Statements and the Double-Entry Bookkeeping for Integrated Corporate Carbon Accounting in an updated version.

Event · 13 Jul 2026

Online Seminar: China’s Carbon Transition

GHG policies, reduction pathways, and the rise of product carbon footprinting — a perspective from China.

Agenda

  1. Current status and challenges of energy use and GHG in China
  2. Overview of China’s current “Dual Carbon” policies
  3. China’s carbon reduction pathways
  4. Development and application of the product carbon footprint

 

Speakers

Mr. Xingan Ge, Expert of the Ecology Team of the Shenzhen Pilot Demonstration Area; Vice President, SusallWave Sustainable Digital Technology (Shenzhen) Co., Ltd.

Joy Chen, Associate Director, Sustainability & ESG, SusallWave, Shenzhen, Guangdong, China

About CASI

The Carbon Accounting Standards Initiative (CASI) convenes academics, policymakers, and industry leaders to advance the practice of corporate carbon accounting and reporting.

Steering Committee

Sc Ernst 212x300
University of Mannheim
Member Kurtz 212x300
BASF · University of Mannheim
Sc Ormazabal 212x300
IESE Business School
Sc Reichelstein 212x300
Stanford University · University of Mannheim

Academic Affiliates

University of ChicagoGoethe University FrankfurtIESE Business SchoolLMU MunichUniversity of MannheimMassachusetts Institute of TechnologyMISES – Mannheim Institute for Sustainable Energy StudiesUniversity of Notre DameStanford UniversityTechnical University of Munich

Industry Affiliates

BASFBMWChevronDeloitteEYGlynt.AIPwCSalzgitter AGSAPWSP