Report on Value Chain Climate Impacts

Exploring the use of inventory accounting in the context of interventions in complex agricultural systems

As companies look for ways to reduce Scope 3 emissions and improve sustainability, understanding the complexities of accounting for interventions is essential. This case study,…

Advancing Scope 3 Accounting in the Apparel and Footwear Sector

The Apparel and Footwear sector is facing increasing pressure to act on climate change, but fragmented value chains and inconsistent approaches to Scope 3 emissions…

Food & Agriculture Glossary

This glossary includes key terms referred to in the Value Change Initiative guidance, “Accounting and reporting Scope 3 Interventions in the Food and Agriculture sector.”…

Accounting and reporting Scope 3 Interventions in the Food and Agriculture Sector

This publication provides practical guidance for companies and service providers working to decarbonize Food and Agriculture value chains. It focuses on Scope 3, Category 1:…

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…

Unveiling Underexplored Territory – Integrating the Circular Economy and Scope 3 in the Apparel & Footwear Sector

The intersection of the Circular Economy and Scope 3 emissions is a largely untapped opportunity in the apparel and footwear sector’s sustainability efforts. As brands…

Apparel & Footwear Value Chain Intervention Guidance

The apparel and footwear sector is at a critical juncture as it faces increasing pressure to address climate action and navigate the impacts of new…

Making value chain decarbonisation a scalable reality: Role of Scope 3 systems in enabling collective action and co-investment

This document presents the output of the Systems Lab organised by the Value Change Initiative (VCI) in 2022. Thirty-one organisations across diverse sectors discussed and…