Calculating a Land Carbon Accounting Factor in the United States: an Example and Implications

Abstract Companies that produce and use wood for products and energy find it increasingly important to communicate the carbon balance and potential climate effects of these activities. Computing forest carbon stocks and stock changes, and emissions from operations, are often part of institutional reporting for environmental, social, and governance purposes. This article describes an example methodology to assess forest carbon changes associated with the harvesting of wood products and proposes metrics that could be used to allocate harvesting effects to individual organizations for their reporting purposes. We discuss boundaries (types of forests and carbon pools to include), spatially appropriate evaluations given uncertainty, temporal considerations, risk of reversals, and allocation of net sequestration to products sourced from the region. We also discuss the complex nature of the biogenic carbon cycle and warn about the appropriate interpretation of this methodology.