Report: Large-scale carbon dioxide removal and dual accounting: Microsoft and Ørsted
James Burbridge, Wilfried Maas, A.J. Simon, Julio Friedmann, Carbon Direct, 2023
In this report, the Carbon Direct science team explores dual accounting on national ledgers and organizational inventories in the context of the collaboration between Microsoft and the Danish government, on which Carbon Direct served as a technical advisor. The report explains the key differences between problematic double counting—when two private entities claim credit for the same emissions reduction or removal—and functional dual accounting—when a private entity’s reduction is reflected on a national inventory.