Carbon Quotient™ climate risk analytics are an open-source application of well-established accounting concepts to measure, manage and report climate-related financial risk and the transition to net zero.

Advisor to the Master of Accounting Programme and honorary Fellow

Research and writing on climate-related financial risk arising from oil and gas asset retirement obligations.

Eratosthenes is a financial research and consulting firm specializing in the measurement, management, and reporting of environmental and climate-related risk and liability. Eratosthenes is a trade name for C.G. Rogers & Co., LLC, which is owned and operated by Greg Rogers.

Annual guest speaker and co-author of two case studies on accounting for contingent environmental liabilities.

Engaging the International Organization of Securities Commissions (IOSCO) to ensure that disclosure of climate-related financial risks is harmonized across jurisdictions and is firmly placed in the financial reporting remit (rather than ESG) of national securities regulators.

On April 20, 2010, as BP p.l.c., the third-largest listed oil producer in the world, was preparing to report strong first quarter results, an explosion occurred on its drilling rig Deepwater Horizon, killing 11 workers and injuring 16 others. Over the next two days, the rig burned and sank, resulting in a massive offshore oil spill in the Gulf of Mexico. The spill was considered “the largest environmental disaster to hit the United States” and the largest accidental marine oil spill in history. The financial reporting implications of the accident and subsequent claims, especially the recognition and measurement of provisions and related expenses, and disclosure of contingent liabilities, were a major consideration for BP and its investors. BP retained me to help build and lead a multi-disciplinary team to assist the company and its auditors Ernst & Young with the measurement and disclosure of estimated environmental liabilities arising from the incident, which ultimately exceeded $70 billion. Subsequently, I co-authored a Stanford Graduate School of Business (GSB) case study on "BP and Contingent Liabilities"