Institutional GHG Inventory 2020–2025 — Municipality of San Carlos, Costa Rica (IPSASB SRS 1)
Institutional GHG Inventory 2020–2025 — Municipality of San Carlos, Costa Rica (IPSASB SRS 1)
First verified institutional greenhouse gas inventory of a Costa Rican municipality, covering fiscal years 2020–2025. Total emissions: 164,172.53 tCO2e across six source categories. Aligned with IPSASB SRS 1 (Climate-related Disclosures, effective January 2028), adopted in advance. Dominant source: Relleno Sanitario Los Llanos landfill (80.81%, Scope 3, IPCC 2006 First Order Decay method). Supporting dataset for research article submitted to Public Money & Management on GHG inventory recognition under IPSAS 19. Public dashboard: https://akademoslab.com/apps/srs1-msc/
- Universidad Técnica Nacional Costa Rica
IPSASB SRS 1, Costa Rica, climate disclosure, IPSAS 19, local government, municipal sustainability, public sector accounting, GHG inventory
IPSASB SRS 1, Costa Rica, climate disclosure, IPSAS 19, local government, municipal sustainability, public sector accounting, GHG inventory
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