University of Notre Dame
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Update on E-liability Accounting

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posted on 2025-03-06, 17:30 authored by Piyush Jha, Robert Kaplan, Karthik Ramanna
The E-liability Institute, founded by Karthik Ramanna and Robert Kaplan, develops carbon accounting methods to track emissions from the supply chain using a bottom-up approach. Through pilots with major corporations, including Tata Steel, the system aims to drive decarbonization with real-time, auditable data. The cement industry faces major emissions from clinker production, but using substitutes like slag and fly ash can reduce emissions. A Harvard case study on Urban Mining highlights how recycled glass powder can replace clinker, cutting emissions. Blockchain is helping track carbon footprints across supply chains. E-liability accounting allows precise emissions tracking in industries like cement, steel, and tires, enabling informed choices. Companies like Heidelberg and Giti Tire are pioneering this approach, showing how precise carbon accounting can drive decarbonization.

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Copyright, Accountability in a Sustainable World Quarterly, CARE Center for Accounting Research and Education

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