It makes no damn difference:
I was asked by a person with a political persuasion to prepare some slides for them so that they might present my ideas on what I call Sustainable Cost Accounting.
The argument is on the production methods of the company. OK. So, apply to an oil company. Their production methods might be mildly emittive. But that’s not the point, is it? The people who buy the products are going to be doing an awful lot of emitting.
That is, this new accounting method doesn’t actually solve any known problem.