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This report investigates how large emitters in the European Union Emissions Trading System (EU ETS) are accounting for … explore in detail why accounting practices vary. Since the EU ETS commenced in 2005 there have been no firm rules about how to … account for emission allowances, and this uncertain situation has allowed a range of accounting models to flourish. The survey …
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electricity grid emissions are not considered by standard GHG accounting protocols, which apply a national grid emission factor …
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