Applying the Substitution Method to a GHG Inventory

A practical case study for integrating farm‑level emissions reductions into Scope 3 reporting

Companies are investing heavily in farm‑level interventions—but translating verified on‑farm improvements into Scope 3 inventories remains a challenge.

This case study, developed under the VCI Food & Agriculture Working Group V, shows how Viresco, Nutrien and Maple Leaf Foods used a substitution approach to integrate verified N₂O reductions into their wheat emission factor—without re‑baselining. By replacing only the fertilizer‑related N₂O component with post‑intervention results, companies can reflect real value chain improvements directly in their reporting.

This case study explores substitution as a practical, credible pathway to more accurate, intervention‑aligned emission factors.

Download the case study to explore learnings on:

Rigorous equivalence assessment

Context‑driven decisions and conservative safeguards

Embracing and quantifying uncertainty