Carbon Accounting Challenges: Are You Ready?


The development of carbon markets worldwide has created a host of challenges for companies - and of these challenges, accounting is perhaps one of the least understood.

This whitepaper, co-authored by Mike Rohrig, partner, and Matt Davis, senior manager, Deloitte & Touche LLP, addresses some of the common accounting questions companies will need to consider as carbon legislation impacts their operations, including:

  • Emission allowances
  • Obligations
  • Presentation of allowances and obligations
  • Forward emission contracts

Read more in the white paper, "Carbon accounting challenges: Are you ready?" attached below.

As used in this document, ‘Deloitte’ means Deloitte LLP (and its subsidiaries). Please see for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting.