Climate Management 2026 – The Updates That Matter Now · Part 3 of 4

Trust as the New Currency: EcoVadis and the New Role of Carbon Credits

For most companies, Scope 3 data is the biggest blind spot in their own carbon footprint – not because it is missing, but because its quality can rarely be assessed. This is exactly where two developments come in that are gaining momentum in 2026.

After the methodological foundations in Part 1 (GHG Protocol & SBTi 2.0) and the regulatory side in Part 2 (CBAM & ISSB), today we turn to two topics that are often underestimated: the reliability of supplier data – and the new, structured role of carbon credits.

EcoVadis: Trust as the New Currency in Supplier Data

At EcoVadis, too, the question of data quality is moving center stage. In its current whitepaper “Beyond Disclosure: Building Trust in Supplier GHG Data”, EcoVadis introduces the new Carbon Data Reliability Level (DRL) framework – a three-tier assessment process designed to show procurement organizations how reliable their suppliers’ emissions data actually is.

The Basic Idea

For most companies, Scope 3 data is the biggest blind spot in their own carbon footprint – not because it is missing, but because its quality can rarely be assessed. The DRL framework links the supplier data provided with the respective assurance requirements, making visible what a climate strategy is actually built on.

Why This Matters Now

The whitepaper strikes a nerve that is also evident in the GHG Protocol update – the era of pure self-declarations and spend-based estimates is coming to an end. Companies that invest early in robust, verified supplier data gain a head start once primary data becomes the standard.

Carbon Credits: From Optional Extra to Structured Obligation

One topic that is gaining new urgency through the new SBTi standard version: the handling of carbon credits and offsetting. Where companies previously often wavered between “not at all” and “uncontrolled amounts”, SBTi V2.0 with its tiered recognition system creates a structured framework for the first time – including the obligation for large companies to neutralize a growing share of their residual emissions from 2035 onwards.

The Integrity Initiatives in the Voluntary Carbon Market

This also brings the integrity initiatives around the voluntary carbon market into sharper focus:

• The Core Carbon Principles of the Integrity Council for the Voluntary Carbon Market (ICVCM) define which credits qualify as high-quality in the first place.
• The Voluntary Carbon Markets Integrity Initiative (VCMI) sets guardrails for how companies may credibly communicate about the use of such credits.

Why This Matters Now

Offsetting is no longer a sideshow – through SBTi V2.0 it is being integrated into the regular target architecture. Those who already rely on credits that meet the ICVCM criteria and align their communications with VCMI guardrails avoid later greenwashing accusations – and are ready to go as soon as the new SBTi requirements take effect.