95 research outputs found

    Principles for accurate GHG inventories and options for market-based accounting

    Get PDF
    Purpose: Market-based GHG accounting allows companies to report their emissions based on the purchase of emission attributes. This practice is widespread for reporting ‘scope 2’ electricity emissions and has recently been proposed for both ‘scope 1’ (direct) and ‘scope 3’ (other value chain) emission sources. However, the market-based method has been criticised for undermining the accuracy of GHG disclosures, and it is therefore highly important to explore the requirements for accurate GHG inventories and the solutions to market-based accounting. Methods: This paper uses two methods: firstly, thought experiments are used to identify principles for accurate corporate GHG inventories and, secondly, formal prescriptions are developed for possible solutions to market-based accounting. Results and discussion: The findings identify six principles for accurate corporate GHG inventories, which are then used to inform the development of two possible solutions. The first solution is to report changes in emissions caused by company actions separately from the GHG inventory, including any changes caused by the purchase of emission attribute certificates. The second solution proposes a causality requirement for the use of emission attributes in GHG inventories. Although the analysis focuses on corporate or organisational GHG inventories, the principles and solutions apply equally to attributional product carbon footprinting and life cycle assessment more broadly. Conclusions: We emphasise that inventories are only one form of accounting method, and their accuracy should not be undermined by attempting to fulfil functions that are best served by other methods

    Methods that equate temporary carbon storage with permanent CO2 emission reductions lead to false claims on temperature alignment

    Get PDF
    AbstractThere has been renewed interest in equating temporary carbon storage with permanent CO2 emission reductions, both within corporate GHG inventories and for carbon offset accounting. Proposed methods discount future emissions, such that carbon stored temporarily can be accounted for as (some fraction of) a permanent reduction in emissions. These approaches are problematic as long-term temperature change is primarily caused by cumulative CO2 emissions and delayed emissions accumulate in the atmosphere the same as any other emission of CO2. This perspective article uses illustrative examples to show how discounting future emissions results in false temperature alignment and net zero claims. We recommend that emissions and removals should be reported without discounting to ensure that GHG accounts accurately reflect contribution to cumulative emissions. There is value in temporarily storing carbon, e.g. it can reduce peak warming and buy time to implement permanent mitigation measures, but it cannot be treated as equivalent to permanent mitigation, and alternative approaches should be used to convey the value of temporary storage

    Recognizing Unmet Need in the Era of Targeted Therapy for CLL/SLL: “What's Past Is Prologue” (Shakespeare)

    No full text
    The management of chronic lymphocytic leukemia (CLL) has undergone unprecedented changes over the last decade. Modern targeted therapies are incorporated into clinical practice. Unfortunately, patients have begun to develop resistance or intolerance to multiple classes. Symptomatic patients previously treated with a BTK inhibitor (BTKi) and venetoclax represent a new and rapidly growing unmet need in CLL. Here, we define unmet needs in a modern treatment context. We also critically review the literature for PI3K inhibitors and chemoimmunotherapy and lack of data to support their utility following BTKis and venetoclax. Finally, we suggest opportunities to ensure the continued innovation for patients with CLL

    Recognizing Unmet Need in the Era of Targeted Therapy for CLL/SLL: “What's Past Is Prologue” (Shakespeare)CLL/SLL Unmet Need

    No full text
    The management of chronic lymphocytic leukemia (CLL) has undergone unprecedented changes over the last decade. Modern targeted therapies are incorporated into clinical practice. Unfortunately, patients have begun to develop resistance or intolerance to multiple classes. Symptomatic patients previously treated with a BTK inhibitor (BTKi) and venetoclax represent a new and rapidly growing unmet need in CLL. Here, we define unmet needs in a modern treatment context. We also critically review the literature for PI3K inhibitors and chemoimmunotherapy and lack of data to support their utility following BTKis and venetoclax. Finally, we suggest opportunities to ensure the continued innovation for patients with CLL

    The most important GHG accounting concept you may not have heard of:The attributional-consequential distinction

    Get PDF
    There are two major types of GHG accounting, attributional methods and consequential methods. Often practitioners are not aware of the distinction and use an inappropriate method for a given purpose. Attributional methods are inventories of emissions and removals within a defined inventory boundary and are appropriate for allocating carbon budgets and setting reduction targets. However, attributional methods can lead to actions that unintentionally increase emissions as they only provide information on emissions/removals within the inventory boundary. Consequential methods aim to provide information on the system-wide or global change caused by actions and are the appropriate method for informing decisions aimed at reducing emissions

    The chronic lymphocytic leukemia comorbidity index (CLL-CI): a three-factor comorbidity model.

    No full text
    PURPOSE: Comorbid medical conditions define a subset of chronic lymphocytic leukemia (CLL) patients with poor outcomes. However, which comorbidities are most predictive remains understudied. EXPERIMENTAL DESIGN: We conducted a retrospective analysis from 10 academic centers to ascertain the relative importance of comorbidities assessed by the Cumulative Illness Rating Scale (CIRS). The influence of specific comorbidities on event-free survival (EFS) was assessed in this derivation dataset using random survival forests to construct a CLL-specific comorbidity index (CLL-CI). Cox models were then fit to this dataset and to a single-center, independent validation dataset. RESULTS: The derivation and validation sets comprised 570 patients (59% receiving Bruton tyrosine kinase inhibitor [BTKi]) and 167 patients (50% receiving BTKi), respectively. Of the 14 CIRS organ systems, three had a strong and stable influence on EFS: any vascular, moderate/severe endocrine, moderate/severe upper gastrointestinal comorbidity. These were combined to create the CLL-CI score, which was categorized into 3 risk groups. In the derivation dataset, the median EFS was 58, 33, and 20 months in the low, intermediate, and high risk groups, correspondingly. Two-year overall survival (OS) rates were 96%, 91%, and 82%. In the validation dataset, median EFS was 81, 40, and 23 months (two-year OS rates 97%/92%/88%), correspondingly. Adjusting for prognostic factors, CLL-CI was significantly associated with EFS in patients treated with either chemo-immunotherapy or with BTKi in each of our 2 datasets. CONCLUSIONS: The CLL-CI is a simplified, CLL-specific comorbidity index which can be easily applied in clinical practice and correlates with survival in CLL

    Recognizing Unmet Need in the Era of Targeted Therapy for CLL/SLL: What\u27s Past Is Prologue (Shakespeare).

    No full text
    The management of chronic lymphocytic leukemia (CLL) has undergone unprecedented changes over the last decade. Modern targeted therapies are incorporated into clinical practice. Unfortunately, patients have begun to develop resistance or intolerance to multiple classes. Symptomatic patients previously treated with a BTK inhibitor (BTKi) and venetoclax represent a new and rapidly growing unmet need in CLL. Here, we define unmet needs in a modern treatment context. We also critically review the literature for PI3K inhibitors and chemoimmunotherapy and lack of data to support their utility following BTKis and venetoclax. Finally, we suggest opportunities to ensure the continued innovation for patients with CLL
    corecore