Approaches to estimating carbon units in corporate reporting in the context of Russian specifics

The problem of forming and disclosing information about carbon units in corporate reporting is one of the most significant problems, given the increasing value of such an asset. At the moment, the lack of a unified approach to estimating carbon units creates problems for many business entities around the world. Russia is no exception, as the country has already laid the necessary regulatory and legal foundations for regulating carbon units, created a single information platform (registry of carbon units) on which transactions with carbon units are carried out and climate projects are implemented. The article provides an analysis of the existing practice of estimating carbon units and suggests an author's approach to estimating carbon units.