Dual Factor Credibility Framework

A publication from SustainCERT introducing a framework to enable credible value chain interventions by verifying mitigation outcomes and ensuring co-claiming and reporting integrity.

Why download this publication?

Scope 3 emissions account for the majority of most companies’ climate footprint, yet they remain the most complex to reduce and report. Unclear incentives, inconsistent rules, and risks of double counting block credible value chain decarbonization at scale.

The Dual Factor Credibility Framework provides a solution by combining two critical layers of assurance:

1. Verification of mitigation outcomes through robust quantification, baselines, monitoring, and ownership checks.
2. Credible co-claiming and reporting via Impact Units, attribution to value chains, proof of sourcing, and integration into Scope 3 inventories.

This publication offers technically rigorous yet practical guidance to help organizations:

• Ensure verified emission reductions and removals are real, additional, and aligned with recognized methodologies.
• Unitize and transfer mitigation outcomes as Impact Units, allowing value chain partners to co-claim impacts proportionally.
• Link interventions to specific goods and supply sheds while avoiding freeriding and double counting.
• Integrate verified impacts into corporate inventories in line with GHG Protocol and SBTi guidance.
• Unlock opportunities for collaboration, co-investment, and finance of value chain decarbonization.

Download your copy

Access SustainCERT’s proposed framework to bring credibility, transparency, and scalability to Scope 3 reporting and collaborative climate action.