Commentary to “Ac-counting for carbon emissions: simulating absence through experimental sites of material politics”

Purpose - This paper aims to elaborate on the concept of avoided emissions, as a topical issue in the carbon accounting debate, both in practice and in academia. It is a commentary on the paper by Revellino (2019) who analyses an avoided emissions technology in the transport sector. Design/methodology/approach - This is a commentary based on secondary data analysis. Findings - This commentary reviews the history of quantification for avoided emissions and elaborates on three major challenges that project using “avoided emissions” face. This commentary is also a reflection on why avoided emissions calculations are needed in a world of transition, and how this leads to the concept being used and abused while being central to the building of new foundations. Practical implications - The commentary flags a few areas that could be research focus areas in future. Social implications - This paper can lead to changes in the public perception of “avoided emissions” and corporate claims around emission avoidance. Originality/value - This commentary outlines clear avenues for research, asking notably to reflect on the acceptable uses and acceptable claims related to avoided emissions.