A peer-reviewed paper backed by Cambridge spin-out Neutreeno argues that corporate carbon accounting relies on industry averages that can be off by tenfold, especially for supply chain emissions. The authors call this a broken system that ticks compliance boxes but does not drive real reductions. The proposed CSA Principles require emissions data to be credible, scalable, and actionable. The paper points to policy rollbacks in the EU and US as making accurate accounting more urgent. Without better data, companies cannot trust their own targets or act on them.
