Procurement Magazine February W3 2026 | Page 85

Case study: the SustainCERT Dual Factor Credibility Framework

As the need for trustworthy claims has grown, verification frameworks have evolved. The SustainCERT Dual Factor Credibility Framework has set a new standard for Scope 3 verification, embedding two critical factors: verified mitigation outcomes and credible co-claiming / reporting.
“ The SustainCERT Dual Factor Credibility Framework is a system designed to bring credibility, transparency and scalability to reporting on Scope 3 emission reductions,” Luke explains. The framework audits both the quantification methods and the attribution or ownership of claimed impacts – ensuring they are real, measurable and not subject to double counting.
Factor 1: verified mitigation outcomes This first factor scrutinises the methods used to measure emission reductions, requiring independent audits and science-based calculation standards.“ GHG Quantification Approach( Verification of Impact): An audit against SustainCERT’ s Rules & Requirements ensures the quantification approach is credible and science based, and that the chosen methods align with Scope 3 reporting,” says Luke. Verification includes a review of baseline scenarios, monitoring plans and causality – checking that the entity reporting the impact genuinely drove the change. Successful verification produces a statement that can be used for investor, regulator and customer disclosures, assuring the market that impacts are measurable and real.
Factor 2: credible co-claiming and reporting Turning verified reductions into Impact Units enables companies to accurately claim carbon benefits within inventory reporting. These units are linked to specific goods or value chain stages and live within a transparent registry, eliminating the risk of multiple actors claiming the same reduction. A proof-of-sourcing assessment checks quantitative, temporal, functional and geographic consistency – ensuring that Impact Units reflect real changes aligned to the company’ s purchasing patterns.“ Proof of sourcing verifies the consistency between the claimed Impact Units and the goods sourced by the company,” Luke explains.
Finally, integrating impacts into Scope 3 inventory reporting verifies that only reductions genuinely achieved within the corporate boundary are credited. This adjustment prevents overstatement and sets new standards for reliability in corporate sustainability disclosures.
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