Meyer, MatthiasMatthiasMeyerRauscher, StellaStellaRauscher2025-06-122025-06-122025-06-051st Annual Meeting of the United Nations University Hubs 2025https://hdl.handle.net/11420/55821This study aims to evaluate the accuracy and uncertainty of corporate carbon accounting methods in the absence of known “true” emissions. We address this limitation by creating a simulated, idealized carbon accounting system – based on real industry data. By comparing commonly used methods, namely spend-based, activity-based, and hybrid approaches, against this benchmark, we can systematically analyze where and how errors arise. This numeric simulation-based approach provides a controlled environment to identify typical biases, uncertainty ranges, and reliability issues.enhttps://creativecommons.org/licenses/by-sa/4.0/carbon accountingsustainability reportingnumeric simulationerror analysisactivity-based estimationspend-based estimationSocial Sciences::333: Economics of Land and Energy::333.7: Natural Resources, Energy and EnvironmentTechnology::658: General ManagamentSocial Sciences::363: Other Social Problems and Services::363.7: Environmental ProblemsConference Poster not in Proceedingshttps://doi.org/10.15480/882.1524610.15480/882.15246lO.5194/acp-21-5655-202110.1371/journal.pone.0290370Conference Poster