Gian Maria Mallarino

PhD Fellow and Lecturer @ Università Bocconi

An objective atmospheric basis for carbon removal accounting


Journal article


Alexandra J. Ringsby, Marc N. Roston, Gian Maria Mallarino, Mislav Radic, Kate Maher

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APA   Click to copy
Ringsby, A. J., Roston, M. N., Mallarino, G. M., Radic, M., & Maher, K. An objective atmospheric basis for carbon removal accounting.


Chicago/Turabian   Click to copy
Ringsby, Alexandra J., Marc N. Roston, Gian Maria Mallarino, Mislav Radic, and Kate Maher. “An Objective Atmospheric Basis for Carbon Removal Accounting” (n.d.).


MLA   Click to copy
Ringsby, Alexandra J., et al. An Objective Atmospheric Basis for Carbon Removal Accounting.


BibTeX   Click to copy

@article{alexandra-a,
  title = {An objective atmospheric basis for carbon removal accounting},
  author = {Ringsby, Alexandra J. and Roston, Marc N. and Mallarino, Gian Maria and Radic, Mislav and Maher, Kate}
}

Abstract
Efforts to integrate carbon dioxide removal (CDR) into climate policy, markets, and inventories are advancing rapidly, but without a unified accounting logic to quantify, transfer and verify net removals across jurisdictions. We propose an Objective Atmospheric Basis (OAB): a technology-agnostic framework that explicitly tracks carbon fluxes between reservoirs using an environmental ledger system that records emissions as persistent liabilities and removals as assets. OAB enables transparent attribution of emissions and removals across time, geographies, and project types, supporting credible project assessment, policy development, and governance. To demonstrate its value, we apply OAB to biochar carbon removal (BCR), evaluating several feedstocks to show how system boundaries and emissions allocation shape removal outcomes. BCR exposes a structural vulnerability in current crediting systems: when upstream liabilities are excluded, credits traded across jurisdictions may represent fictitious removals. Unlike prevailing standards that obscure emissions allocation and create systemic inconsistencies, OAB offers a net-zero-consistent framework to harmonize crediting rules across pathways and jurisdictions. By grounding carbon removal claims in real atmospheric outcomes, OAB enables accurate international bookkeeping and alignment between Article 6 of the Paris Agreement and atmospheric outcomes.

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