Procurement Magazine February W3 2026 | Page 83

value chain, so collaboration is critical, especially where some suppliers may lack the appropriate levels of finance, education or technical know-how.” Shared investment models build trust and continuity, creating long-term resilience and supply chain security.
Quantification and unitisation The process of quantification and unitisation is key to addressing Scope 3 credibility. Quantification is the careful measurement and conversion of supply chain interventions into standardised, verified emission reductions, typically expressed as tonnes of carbon dioxide equivalent( CO₂e) reduced, avoided or sequestered. Unitisation then transforms these reductions into discrete, tradable assets – Impact Units – linked to specific value chain stages or goods.
“ Quantification and unitisation is the process of measuring and converting activities or practices into standardised and quantified emissions reductions and removals, i. e. carbon units,” says Luke. This method simplifies reporting, makes impact comparable across regions and suppliers, and provides the foundation for finance-grade claims.“ They provide the foundations for verified claims, which are critical for reporting, compliance and finance,” he adds.
Unitisation is especially important for co-claiming – the practice of multiple value chain actors sharing in the costs and benefits of a single documented carbon reduction. Impacts are registered and tracked at field level, assigned exclusively to the actors funding or enacting the change.“ Transparent emissions data, methodologies and clear ownership ensures integrity and accountability across the chain and the credibility must be underpinned by science, technology and standardised frameworks,” Luke explains.
Almost 60 % of the value chain GHG footprint for Mars comes from agricultural ingredients
Source: Agreena
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