I acknowledged this in my last paragraph. We should care about value though and we need to fight for that value to be something positive and meaningful (human and non-human health and wellbeing is a good start imo) not just shareholders.

Ultimately, there is a lot flawed in carbon accounting systems but we do need measures that allow us to assess if individuals, organisations and nations are doing enough and importantly articulate what pathways to zero emissions look like and that does mean trying to work out which processes are producing something we want with low or no emissions or not.