Market instruments explained (3/5): Matching book-and-claim rules to real-world impact
Publication date
09 Jun 2026
Editor’s note: This is the third post in the five-part series, ‘Market instruments explained’, where we examine the prospects and risks of market instruments in corporate emissions accounting. In the series, we cover key debates around chain-of-custody models, commodity certificates, multi-statement GHG inventories and transition targets. By bringing together perspectives from standard-setters, companies and civil society, we aim to bring more clarity to this complex but increasingly central topic. Key takeaways Book-and-claim has a compelling theoretical rationale. It serves a different...