Impact Accounting Framework
A standardized way to report the full climate impact of sustainable fuels, chemicals, and materials. Working Draft v0.7 now open for public comment.
Life cycle assessments and corporate GHG inventories often don't speak the same language. A product's full climate performance can get lost in translation, making it hard to compare pathways or give credit where it's due. The Impact Accounting Framework closes that gap. It gives companies, verifiers, and policymakers a consistent method for breaking down a product's life cycle carbon intensity and mapping each piece to the right reporting category, whether physical, market-based, land-sector, removal, or impact-based.
What's Inside
The Framework covers seven sections, from the core accounting method to worked examples across real pathways, including:
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Purpose & Background: why life cycle and inventory accounting don't always align today
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Categorizing Impacts: the core method for splitting and mapping a carbon intensity score
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Verification Requirements: what evidence is needed to support and audit the approach
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Case Studies: the method applied across pathways like biomethane, BECCS, recycled carbon, and regenerative agriculture
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Appendices: a glossary and a map of how this fits alongside GHG Protocol, SBTi, and TCAT guidance
This is a Living Draft
This is version 0.7, developed through Molecule Group's Impact Accounting Workstream with input from participating companies, technical experts, and other stakeholders. Before it's finalized, we want it tested against real-world use cases and challenged on its assumptions. If you work in GHG accounting, life cycle assessment, or sustainable fuels and materials, your redlines make this better.
How to Submit Comments
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Download the draft using the button below (PDF or Microsoft WORD versions available).
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Mark up your comments or suggested edits directly in the document
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Submit your feedback to Molecule Group's Executive Vice President for Policy, Sam Lehr (slehr@molecule-group.com)