Claims & reporting
A proof of sustainability settles compliance but does not carry a Scope 3 claim
The EU's Union Database gives every renewable fuel batch a common record.
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Claims & reporting
12 articles in this category, newest first.
What a company may say about its emissions depends on the accounting standard, the target framework and consumer law. These articles cover Scope 3 reporting and claims, and the guides below track the standards as they change.
Guides to the standards
Articles
Newest first
Claims & reporting
Scope 3 makes up almost all Nordic company emissions, and half of it is off track
Nordea's review of about 330 Nordic companies finds value-chain emissions are 97% of the total and flat year on year, while Scope 1 and 2 are down 34% since 2020.
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The SBTi has set the rules for using value-chain projects toward targets
The Corporate Net-Zero Standard V2.0 opens for validations on 1 February 2027, becomes mandatory for new targets on 1 February 2028, and lets projects support targets across all scopes, provided each action is verifiable, timely, uniquely attributed and serialized.
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SBTi's new net-zero standard spells out what a market instrument must prove
Criterion C27 of the Corporate Net-Zero Standard V2.0 sets five tests for market instruments, and recommendation R27.1 advises buying progressively over the target timeframe.
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Four common assumptions about carbon credits, checked against the rulebooks
SBTi V2.0, the GHG Protocol, Singapore's carbon tax and FuelEU Maritime each keep credits apart from targets, inventories or compliance in their own way.
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From February 2028, new SBTi Scope 3 targets must cover each category above 5%
SBTi's Corporate Net-Zero Standard V2.0 replaces a single Scope 3 coverage threshold with targets for each category above 5% of emissions, for new submissions from 1 February 2028.
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'Climate neutral' labels backed by offsets are now on the EU blacklist
Directive (EU) 2024/825 bans offset-based neutrality claims on products from 27 September 2026, shifting attention to reductions inside the value chain.
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Scope 3 rules are being rewritten between 2026 and 2028
Revised ESRS apply from financial year 2027, and SBTi's Net-Zero Standard V2.0 becomes mandatory in February 2028.
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What SBTi's Net-Zero Standard V2.0 changes for Scope 3 implementation
Activity-specific action, supplier alignment, shared systems and high-integrity instruments under clear guardrails.
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SBTi Net-Zero Standard V2.0 raises the bar for Scope 3
Setting targets is no longer enough.
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Japan has more than twice the validated SBTi targets of the United States
Asia's regional adoption of science-based targets is growing faster than Europe's.
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Science-based targets are scaling, but impact is still concentrated where companies have control
The next frontier is Scope 3: turning value-chain ambition into financed, verified and shareable outcomes.
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