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

  • Food & Agriculture Working Group

    The Food and Agriculture sector is directly responsible for around one quarter of the total global CO2eq emissions. Despite increasing action in many areas, the intrinsic complexity of the sector requires further cooperation to catalyse and scale effective solutions. Kicking off in 2023, the Value Change Initiative is hosting a Food & Agriculture Working Group to remove barriers to account, report and claim Scope 3 decarbonisation interventions, and with this accelerate the transition to a Net Zero sector. 

  • 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.

  • 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

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