AINeutralarXiv – CS AI · 7h ago6/10
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Accounting for AI Inference in Corporate GHG Inventories: A Four-Tier Methodology for Scope 3 Category 1 Reporting
A new four-tier methodology standardizes how companies should account for AI inference emissions under corporate sustainability regulations, addressing a critical gap where current practices either ignore the category or overestimate emissions by up to 40x. The framework uses direct token-based physical calculations where data exists, cascading to spend-based proxies for opacity, revealing that AI inference compliance is methodologically complex but typically low-magnitude for most organizations.