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Do the Reductions You Buy Become Yours?

The conditions SBTi's Standard V2.0 places on market instruments, and what is still unsettled

PDF · 5 pp. · 0.6 MB

What this document is

If you buy a certificate for emissions avoided through low-emission fuel, does that count towards your own reduction target? Working from two primary sources — the SBTi Corporate Net-Zero Standard V2.0 (June 2026) and SBTi Evidence Synthesis Report Part 2 (March 2025) — this report sets out what the rules allow, what conditions they attach, and which questions are still open, in the order a shipper or carrier actually asks them. Every quotation carries the page number printed in the source.

Who reads it

  • Shipper ESG and procurement
  • Carriers and logistics providers
  • Carbon consultancies
  • Verification bodies

What's inside

Each stage is broken into the work it takes, and every task carries a checklist you can lift as it stands.

  1. 01The rule

    • Book-and-claim is named as a chain-of-custody model — "subject to the guardrails set out in the Standard"
    • Where an action is not reflected in the physical inventory, it is reported separately
    • SBTi does not build a certification scheme; it builds a process for recognising third-party frameworks

  2. 02The conditions

    • Time — claimed within a set period after issuance or booking
    • Geography — certificates reported against a regulation traded within that regulation’s scope
    • Registry — issuance and trading tracked and retired, with claimants limited by role along the transport chain

  3. 03Still open

    • Whether fuel used to meet a policy mandate may generate certificates
    • Whether book-and-claim is allowed beyond fuel blending in aviation

About this report

Not a translation. We read the primary sources ourselves and set out what they say. Quotations are short and carry their source and page number, and no figure appears that we could not confirm in the original.

Rights in the sources
Copyright in the source documents rests with the Science Based Targets initiative.
Basis
This report is Logistics Tech Standard's analysis of the two documents below. It is not a translation.
What is not here
A technical report; it has not been through academic peer review.
How we quote
Quotations are short and carry the page numbers printed in the source; no table or figure from the source has been reproduced.

Who wrote this report, and why

Logistics Tech Standard (LTS) works on the carbon standards used in freight. This is not a translation — we researched and wrote it. Putting an international standard to work on real freight runs into places the standard itself does not describe.

Only what we could confirm is here; where we could not confirm something, we say so. Every source is named in the text.

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