Navigating climate reporting and claims for value chain decarbonization 

Insights from Manufacturing and the Apparel sector 

Practical guidance on claims, abatement within value chain, the grey zone between value chain and beyond, and preparing for net zero 

The Apparel and Footwear sector is under growing pressure to demonstrate real, measurable progress on decarbonizing their value chains. This new guidance from Value Change Initiative’s Apparel & Footwear Working Group IV offers practical approaches to strengthen Scope 3 accounting and reporting, align with emerging standards, and ensure that climate and environmental claims stand up to increasing scrutiny. 

Download the paper to: 

Understand the landscape of climate and environmental claims: The types of claims companies make today, their risks, and how regulatory and voluntary frameworks are reshaping expectations.

Have a clear definition of abatement within the value chain: How mitigation outcomes connect to physical traceability requirements, through Chain of Custody models and the activity pool framework.

Navigate the grey zone between value chain and beyond: The continuum between direct and indirect mitigation, as well as the role of Market‑Based Instruments (MBIs).

Prepare for the final step toward net zero: Planning for durable carbon removals and neutralization strategies for residual emissions.