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It may come as no surprise that there are further delays to SBTi's decision on the role of carbon credits and environmental attribute certificates (EACs) in Scope 3 emissions and climate targets. Following the earlier announcement this year, SBTi has now released four crucial documents related to the forthcoming Net Zero Corporate Standard.The reports suggest that SBTi remains cautious about using offsets for Scope 3 climate targets. However, there is a potential shift towards integrating EACs within the value chain to credibly demonstrate progress towards the Paris Agreement targets. The use of carbon credits largely remains within beyond value chain mitigation, or for neutralising residual emissions with high-quality removal credits.The inclusion of EACs in Scope 3 targets is still uncertain, as the evidence appears inconclusive.I'm looking forward to seeing SBTi’s final stance on the appropriate use of Environmental Attribute Certificates in Scope 3, ensuring alignment with the mitigation hierarchy and supporting a science-based net zero target. At Agreena we provide climate assets and solutions to corporates, supporting our ambition to scale regenerative agriculture globally, to provide the most powerful positive climate impact, restoring nature and harvesting the co-benefits. Our solutions range across credits, certificates, impact measures and bespoke data deliveries.