This report by Rocky Mountain Institute presents a unified approach for carbon accounting, which aims to unlock systemic change in addressing climate change. The authors argue that current carbon accounting methods are insufficient to drive the necessary action to reduce greenhouse gas emissions. They propose a new approach that integrates carbon accounting with other sustainability metrics, such as water and waste, to provide a more comprehensive view of a company's environmental impact. The report also highlights the importance of considering the social and economic impacts of climate action, such as job creation and economic growth. Overall, the report emphasizes the need for a more holistic approach to carbon accounting to drive meaningful action on climate change.