Calculate change in market value of carbon positions

Trigger: A financial reporting period ends or risk management policies require a mark-to-market update on carbon allowances.

1. Aggregate current holdings of carbon credits and compliance obligations
2. Source current market prices for relevant carbon instruments
3. Apply pricing models to value open carbon positions
4. Compute the delta between current and prior market valuations
5. Post unrealized gains or losses to the general ledger
6. Generate valuation reports for risk management and financial control

Outcome: The net change in the market value of carbon positions is quantified and posted to the financial ledger.