Environmental Liability Accounting Framework
All termsA rigorous accounting system that assigns real cradle-to-gate carbon debt directly to commercial shipment invoices.
The E-Liability accounting framework adapts standard cost-accounting principles to greenhouse gases. Instead of using estimated corporate averages, companies record direct emissions (Scope 1) and receive supplier carbon debts (Scope 3) passed through directly on product invoices, eliminating double-counting and greenwashing.
Implements automated invoice-level carbon pass-through. When a carrier executes a freight order, the calculated GLEC emissions are converted into an on-chain E-Liability token attached directly to the carrier invoice and settled upon delivery.
E_Liability_Out = E_Liability_Direct + E_Liability_In - E_Liability_Retired. Tracked on the GoQuorum ledger with cryptographic Merkle proof anchoring.
E-Liability is an invoice pass-through framework; it does not eliminate the legal obligation to file statutory CSRD or SEC climate disclosures.