While carbon accounting plays a fundamental role in our fight against climate
change, it is not without its challenges. We begin the paper with a critique of
the conventional carbon accounting practices, after which we proceed to
introduce the E-liability carbon accounting methodology and Emissions Liability
Management (ELM) originally proposed by Kaplan and Ramanna, highlighting their
strengths. Recognizing the immense value of this novel approach for real-world
carbon accounting improvement, we introduce a novel data-driven integrative
framework that leverages AI and computation - the E-Liability Knowledge Graph
framework - to achieve real-world implementation of the E-liability carbon
accounting methodology. In addition to providing a path-to-implementation, our
proposed framework brings clarity to the complex environmental interactions
within supply chains, thus enabling better informed and more responsible
decision-making. We analyze the implementation aspects of this framework and
conclude with a discourse on the role of this AI-aided knowledge graph in
ensuring the transparency and decarbonization of global supply chains.

碳账户，E-liability 碳计量方法，排放责任管理，E-Liability 知识图谱框架，AI 辅助知识图谱在实现全球供应链透明度和脱碳方面的作用。