For the albedo-to-forcing conversion, Earth intercepts sunlight over a disk but distributes the global mean over its full sphere, giving incident mean flux . The absorbed shortwave flux is , and hence
The cooling magnitude is for the assumed one-year effect of one mass unit of injection. Albedo does not change the sunlight incident at the top of the atmosphere; it changes the absorbed/net incoming flux. The minus sign therefore accompanies the radiative cooling.