Field notes

E-Liabilities: CarbonGrade Illustrated

Nick Gogerty / Carbon Finance Labs · January 2026 · Licensed CC BY 4.0

Corporate balance sheets have long treated the atmosphere as a free dumping ground. E-Liabilities tracks carbon emitted in production through supply chains and recognises it on financial statements with the same rigour as debt. Walks through the mechanics of measurement, reporting, and pricing — the procurement-and-capital-allocation consequences of doing this honestly.

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Gogerty, N. (2026). E-Liabilities: CarbonGrade Illustrated. Carbon Finance Lab. https://carbonfinancelab.com/e-liabilities/

@misc{e_liabilities_2026,
  author = {Gogerty, N.},
  title = {E-Liabilities: CarbonGrade Illustrated},
  year = {2026},
  publisher = {Carbon Finance Lab},
  howpublished = {\url{https://carbonfinancelab.com/e-liabilities/}}
}
© 2026 Carbon Finance Lab · CC BY 4.0 · For informational purposes only; not investment advice.