Disclosure on company climate impact is not yet a mandatory part of company annual reports but soon will be.  Global systems applied at country scale are needed if climate accounting is to happen.

So what examples can we use to make climate accounting a reality?  The international tax system is probably our best example of a global system applied at country scale; lessons learnt to ensure that companies are held accountable for paying their tax will probably need to be brought to bear if climate accounting is to work.