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How to account and report on value chain climate impacts

Resources developed under the different Value Change Initiative workstreams provide clarity on how to account and report on Scope 3 emission reductions towards performance targets.

Co-created and tested to ensure they support the complexities of Scope 3 accounting on the ground, Guidance documents and tools enable corporates to credibly quantify, verify, allocate and claim impacts in line with best-practice accounting and reporting frameworks such as the GHG Protocol and Science-Based Targets.

Be part of the change

We plan to develop further guidance and tools for priority sectors, including transport and Pulp & Paper. The focus and scope of Value Change activities is based on member’s interest. Click below to find out more about Value Change workstreams and how to get involved.

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  • Accounting & Reporting the Emissions of Certified Commodities

    This Guidance provides sustainability systems with approaches to align their commodity certification with greenhouse gas emission reporting good practices.

  • VCI Webinar – Valuing Low Carbon Commodities

    This one-hour webinar launched “Accounting + Reporting the Climate Impact of Certified Commodities” Guidance, which establishes the foundation for realizing added value for low-carbon commodities.

  • Value Chain Interventions Guidance: Ensuring Intervention Level Emission Reductions Are Recognised by Accounting Protocols

    The Value Chain Interventions Guidance enables credible reporting for actions that reduce emissions and contribute toward performance targets, in line with common accounting frameworks such as the GHG Protocol.

  • Guidance for Soil Organic Carbon (SOC)

    Demonstrates how to quantify carbon sequestered in soil and is aimed at companies with Scope 3 reduction targets that seek to account for interventions that impact total net Soil Organic Carbon (SOC) associated with purchased goods & services.

  • Value Change in the Value Chain: Best Practices in Scope 3 Greenhouse Gas Management

    To support companies committed to addressing the climate impact of their value chains, this guidance document summarizes the latest best practices in reducing scope 3 GHG emissions by describing different emissions reduction levers companies can employ.

  • Case Study – Carbon Positive by 2025 Makes Business Sense

    Barry Callebaut’s ‘Forever Chocolate’ programme plans to make sustainable chocolate the norm by 2025. See how the world’s leading chocolate supplier is helping to ensure future supplies of cocoa, providing measurable climate benefits and improving productivity and farmer livelihoods.

  • Case Study – Carbon Counts for a Soil-Smart Wheat Supply Chain in Australia

    Mars, Gold Standard and Sustainable Food Lab are helping Australian farmers measure and reduce net GHG emissions from wheat. See how this initiative improved soil health and resilience to weather shocks, produced higher yields and reduced net GHG emissions.

  • VCI Summit: Making Net-Zero Value Chains Possible – November 2021 – Recording

    Making net-zero value chains possible was a free global conference bringing together climate world pioneers and forward-thinking leaders, at forefront of value chain decarbonization, coming together to inspire and challenge each other, identify barriers and find solutions to unlock Scope 3 impact at scale and accelerate local and global action to achieve net zero value chains.