Credible Clean Energy Attribution in the Corporate Value Chain

Decarbonizing corporate value chains is essential for global climate goals, yet current frameworks for credible clean electricity claims fall short in addressing value chain attribution. While robust methodologies exist for organizational claims—such as Scope 2 emissions accounting and boundary reporting—there is little consensus on allocating electricity use and emissions to upstream or downstream partners. This lack of clarity creates challenges for suppliers trying to assign clean electricity to customers and for corporates accounting for emissions from product use. The result is inconsistent claims and credibility risks.

The diversity and complexity of value chains further complicate data collection and allocation. Existing systems offer some tracking capabilities, but no dedicated infrastructure or standards ensure transparent value chain claims. Without harmonized approaches, progress on clean energy procurement and emissions reduction is slowed. A guidance document defining credible allocation methods and offering practical solutions could fill this gap and accelerate decarbonization.