The rules for reporting greenhouse gases are undergoing their biggest overhaul  in more than a decade. Last year, the Greenhouse Gas Protocol announced plans to join forces with the International Organisation for Standardisation to create a single, global standard for measuring and reporting emissions.

This promising development comes amid an increasingly fragmented regulatory landscape, which has slowed the world’s ability to rise to the climate challenge.

In the May-June issue of Ethical Corporation we look at where real progress towards a unified approach is happening in the carbon accounting space, but also where progress risks being undermined by a tussle between competing interests, methodological disputes, and the gap between what is being proposed and what companies can deliver on the ground.