Building the case for value chain interventions: enabling credible co-claiming of impact and investments

The paper emphasizes the growing importance of accurate and credible climate-related claims for companies, particularly in light of increased scrutiny and evolving regulatory frameworks. Focusing on emission reductions and removals along the value chain, it proposes new definitions and concepts to address gaps in guidance, offering actionable criteria for credible co-claiming within the Science Based Target initiative (SBTi) Corporate Net Zero Standard.

Furthermore, the paper offers a comprehensive model for validating co-claiming, explores sector-specific cases, and outlines key principles and strategies such as adaptability, fairness, upfront agreements, and robust verification mechanisms. It encourages stakeholder engagement to refine existing solutions and drive credible decarbonisation efforts across sectors through collaborative strategies.