As a business analytics provider, it’s not surprising that the SAS approach to carbon management is all about modeling. In a white paper “Best practices in carbon footprint modeling: Going beyond inventories and calculations,” [available here with sign up], SAS says:
After exploring the best practices in managing carbon, this paper presents the conclusion that simply calculating and reporting a number for compliance is of limited value. Organizations must go beyond calculation and GhG inventories into the world of activity modeling if real understanding, leadership and goals are to be achieved.
Fair enough. Models have many advantages in predicting the future and providing insights not available just by rolling up numbers. An example is the use of an activity-based costing for carbon management, enabling allocation of GHG to various business activities, facilities, products, etc.