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ARTICLE · 22 MAY 2026

Managing Corporate Carbon Emissions With Book-And-Claim

Corporations seeking to meet emissions-reduction targets are increasingly turning to book-and-claim systems to manage carbon reductions in their supply chains. These mechanisms decouple physical product delivery from environmental attributes, enabling companies to claim GHG benefits even when direct delivery of low-carbon commodities is impractical.

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Corporations across sectors are exploring new ways to manage carbon reductions in their supply chains to achieve emissions-reduction targets. When doing so, it is critical to ensure accurate tracking of greenhouse gas (GHG) reductions and related claims, and to safeguard ownership rights to obtain the full value of supply chain investments and avoid problems with GHG claims, such as alleged greenwashing and double-claiming. Insetting, offsetting, mass balance, book-and-claim, and other mechanisms are increasingly part of the carbon reduction toolkit.

Book-and-Claim Basics

Book-and-claim (B&C) systems are rapidly emerging across clean fuels markets, including sustainable aviation fuel (SAF) and other hard‑to‑abate sectors like fertilizer and cement, where physical delivery constraints can limit decarbonization options. Standards governing B&C and related GHG claims are evolving, with ISO’s recent issuance of its Chain of Custody — Part 3: Requirements and Guidelines for Book and Claim

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