News and insights

Real strategies. Proven insights. Climate action knowledge for business value.

Spend-based vs. Activity-based carbon accounting: Which delivers more business value?

Spend-based and activity-based carbon accounting are two distinct approaches for estimating greenhouse gas (GHG) emissions.

Reading time: 6 mins

Read the article
sunrise through trees

Featured articles

man sitting in front of screen
Software

Best carbon accounting software 2026

6 min. read

flowers and sky
Target setting

The case for SMEs to set science-based targets

4 min. read

forest sunset
Regulations

Green Claims Directive on hold: Much ado about nothing?

4 min. read

Latest articles

EmpCo 2026: New EU rules for climate communication
When you pause briefly in the supermarket to pick up a product, you often decide within seconds whether to put it in your shopping cart. Packaging, colours, and words immediately convey how sustainable a product appears to be. Terms such as “environmentally friendly”, “sustainable”, or “eco-friendly” are quick reference points but empty slogans.
Demystifying FLAG assessments
Forest, Land and Agriculture (FLAG) emissions account for a significant share of global GHG emissions (22%, the third highest emitting sector after energy and industry) and are critical to meeting the Paris Agreement and Science Based Targets initiative (SBTi) requirements. Even companies not directly linked to the land sector often have FLAG emissions in their supply chains and must consider them when setting science-based targets (SBTs).
Sustainable packaging: 5 ways to reduce emissions
Responsibility for packaging emissions is shifting upstream. But meaningful progress does not require reinventing your entire packaging strategy. With the right data and tools, companies can reduce emissions step by step while strengthening customer trust and competitiveness.
Product-level carbon data: Procurement's newest currency
By Tyler DiFiore, ClimatePartner USAFrom Climate Week NYC to COP30, the biggest challenge sustainability and procurement leaders identified is decarbonizing the supply chain. Many organizations have already calculated their scope 1 and 2 emissions and started to implement reduction measures. Scope 3 is less straightforward, but more rewarding.
ICROA to wind down in 2026: What this means for the voluntary carbon market
The International Carbon Reduction and Offsetting Alliance (ICROA) has announced that it will wind down its operations by late 2026. Founded in 2008, ICROA was one of the earliest initiatives to define best practices in the voluntary carbon market.