Activity Pools — Exploration by Value Change Initiative

Advancing credible Scope 3 accounting.

This paper introduces the emerging concept of activity pools, a practical mechanism for accounting and claiming mitigation outcomes when full physical traceability to specific sources is not possible. Building on the SBTi CNZS 2.0 draft and VCI’s cross-sector work, it clarifies what credible activity pools could look like, how they should be designed to ensure integrity, and how they can be applied across land-based, manufacturing, transport and energy contexts. 

Whether you are navigating Scope 3 challenges, designing interventions, or preparing for evolving standards, this paper aims to clarify the underlying concepts, outline the credibility safeguards, and providepractical examples to help you apply activity pools with integrity. 

Download the paper to understand how activity pools can unlock scalable, credible, and consistent Scope 3 reporting.