Because the rigor and completeness of GHG accounting directly influences an organisation’s ability to manage and disclose its climate-related risks, GHG accounting and disclosure frameworks could adopt more sophisticated accounting practices, improving risk management and transparency. Accordingly, to support the SBTi Corporate Net-Zero Standard, this paper proposes new conventions to double-entry bookkeeping (DEBK) to help formalize the accounting of cumulative GHG emissions and removals and help improve the: • GHG accounting frameworks, such as the GHG Protocol Corporate Accounting and Reporting Standard and the GHG Protocol for Cities, and • GHG reporting and disclosure frameworks, such as CDP, CDSB and GRI.