Niklas Letmathe

2025

This systematic literature review (SLR) provides a comprehensive overview of existing methods for accounting,
assessing, and recording corporate CO₂ abatement measures. It explores new accounting approaches, such as Eliability,
and highlights the limited scope of literature addressing project-specific accounting methods, including ISO
14064-2 and the GHG Protocol for Projects. The review demonstrates that economic evaluation and management
tools, such as marginal abatement cost (curves) and internal carbon pricing (ICP), are important for decision-making.
However, this review highlights serious gaps in the literature. This includes the definition of baselines as well as the
assessment and recording of abatement measures in the E-liability accounting framework. However, gaps in the
literature also exist in modeling counterfactual scenarios, including uncertainty, within established accounting
methods, as well as in the setup and integration of ICP into corporate management accounting. This SLR provides
initial ideas on how these challenges might be addressed.