Report on Value Chain Climate Impacts

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…

Physical traceability in Greenhouse Gas accounting

A practical publication from VCI and ISEAL for companies, standards, and verification bodies on how traceability and Chain of Custody (CoC) apply to Greenhouse Gas…

Case Study: Landscape-Level Renewable Energy Interventions in Tier 2 Manufacturing

Tier 2 processes such as dyeing, finishing, and textiles are among the most carbon-intensive stages of apparel production — and are often shared by multiple…

Case Study: Traceability and Scope 3 Emissions Accounting for Verified Cotton 

As the apparel and footwear industry accelerates its climate commitments, tackling Scope 3 GHG emissions is more critical than ever. Cotton — one of the…

Environmental Metrics Beyond Carbon

No Deforestation, Land Use Change, Land Tracking, and Freshwater  Environmental Metrics Beyond Carbon is a new publication from The Data Lab – Beyond Carbon, hosted…

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.”…