We collectively innovate to define Best Practice

The Value Change Initiative provides different opportunities for companies to engage – these are all collaborative spaces for members to discuss, learn and share experiences from the field.


Our programmes build on existing best-practice guidance on how to account for emissions in specific Scope 3 categories.

Working Groups

Our working groups provide capacity building and feedback on the applicability of guidance documents to ensure it supports realities from the field and considers sector-specific challenges identified.


Our pilots test the application of guidance at an intervention level to quantify, verify, certify and/or allocate impacts. They lay the foundation for scalable verification approaches and provide best-practice case studies.


Our labs explore specific challenges, for example, recent labs have unpacked Scope 3 accounting and questions around what claims can be credibly made.

Upcoming workstreams

  • Transport Programme

    Transport-related emissions account for a quarter of global CO2 emissions and are the fastest growing source of greenhouse gases, making it critical for the sector to accelerate decarbonization efforts in line with 1.5C° pathways.

    The transport programme aims at identifying and removing barriers to address and account for Scope 3 GHG transport-related emissions at scale.

  • Pulp & Paper Working Group

    Research shows that by 2050 the consumption of paper will double. With the pressure to substitute plastic for paper, this number could grow even higher. While more than 20 companies already publicly committed to set emissions reduction targets through the Science Based Targets initiative (SBTi), determining how to take direct action has been complicated by a number of barriers.

    This Working Group is designed to test the applicability of the Value Change Guidance documents and concepts in the context of Pulp & Paper value chains

  • Pilots

    Pilots provide opportunities for companies to test application of the Guidance at an intervention-level. Their objective is to deliver verified/certified GHG reductions and removals from interventions (against Guidance and/or Gold Standard for the Global Goals), test how impacts can be allocated toward performance targets (SBTs) or narrative claims (Net-Zero) and provide best-practice case studies

  • Accounting Lab

    Can disparate value chain actors collectively invest in Scope 3 emission reductions at scale and credibly account for the impact achieved? What about monetisation of impact through carbon credits or other instruments? The Accounting Labs are defining the conditions and principles for a Scope 3 market-based accounting approach.

Ongoing workstreams

  • Apparel & Footwear Working Group

    The Apparel & Footwear sector is responsible for 1.025 gigatons of CO2eq every year and could be responsible for up to 8% of the global CO2eq emissions. Action needs to be catalyzed and scaled to ensure the sector transitions towards Net Zero.

    In 2023, the Value Change Initiative is hosting an Apparel & Footwear Working Group to remove barriers to address and account for Scope 3 emissions in the context of Apparel & Footwear supply chains.

  • Claims Lab

    Carbon Neutral, Climate Neutral, Net Zero, Climate Positive: How do we identify when double counting or double claiming poses a real threat to environmental integrity, or when this represents appropriate attribution and benefit-sharing? Claims Labs are establishing guiding principles and criteria when co-claiming climate benefits in shared interventions.  

    Claims Labs are collaborative spaces where Value Change Initiative members come together to discuss and address key topics related to Claims. Building on key insights, discussions, and case studies shared by members or experts, Lab participants co-create an addendum, as an extension to the Value Change Interventions Guidance, focusing on co-claiming.

Completed workstreams