As climate change intensifies, so does the need for corporate climate action. In the last five years, over 9,000 companies have set targets through the Science Based Targets initiative (SBTi), and many more have made net-zero pledges under other frameworks. Some companies have made impressive progress in cutting their direct emissions. But decarbonising complex global supply chains remains a much greater challenge.

For consumer goods companies, value chain or scope 3 emissions typically make up 70–90 percent of their total climate footprint. Simply collecting the data needed to quantify, monitor and report on these emissions – as regulators and investors increasingly demand – is a huge undertaking. The challenge is particularly daunting in the land and agriculture sector, which is responsible for around a quarter of global greenhouse gas emissions, and involves millions of small-scale producers.

Voluntary sustainability systems are becoming essential infrastructure for this effort

Standards, certification schemes and other market-based mechanisms can engage producers at scale, collect and verify emissions data, strengthen traceability and supply chain connections. They already promote practices that reduce emissions and enhance climate resilience.

Many have revised their standards to strengthen climate-related criteria and are proactively supporting producers' climate efforts: Bonsucro and partners have developed a climate action toolkit for sugarcane and cotton producers; the Round Table on Responsible Soy is piloting an incentives system to promote regenerative agricultural practices, including carbon sequestration, while CottonConnect and partners are developing a regenerative incentives system for smallholders.

New carbon accounting standards are raising the bar

The emergence of new corporate carbon accounting standards is reinforcing this role. Building on years of experience in chain of custody assurance, many sustainability systems provide comprehensive supply chain traceability: a capability that the GHG Protocol's new Land Sector Removals Standard now mandates as strict physical traceability and rigorous data governance requirements for corporate carbon claims.

The upcoming GHG Protocol Actions and Market Instruments standard – currently in development with ISEAL embedded in its technical working group – will set out how certified commodities and verified data from market-based mechanisms can credibly contribute to corporate decarbonisation targets. At the same time, the SBTi's Corporate Net-Zero Standard Version 2.0 minimum quality criteria are raising the bar for what counts as credible climate action, making verified sustainability systems increasingly viable and essential for companies seeking to demonstrate rigorous scope 3 emissions reductions.

Building better climate data and reporting

To support this shift, sustainability systems are also exploring innovative ways to collect climate-related data at scale, and to ensure it aligns with reporting frameworks. Better Cotton and the Global Coffee Platform have developed the Delta Framework: a common sustainability reporting framework for the agriculture sector, including greenhouse gas emissions guidance. The Sustainable Rice Platform (SRP) has developed a low-carbon assurance module enabling companies to claim quantified scope 3 emissions reductions.

ISEAL is supporting alignment across sectors

Recognising the scale of this work, ISEAL is playing a convening role across the ecosystem. With support from the Walmart Foundation, we launched the Climate Cohort in March 2026, providing a space for members to exchange knowledge, learning and challenges on climate accounting and align approaches across sectors.

We've also established a learning group focused on the Land Sector Removals Standard, exploring how sustainability systems can better align with the standard and help companies credibly report land-based climate mitigation actions. These initiatives bring together sustainability practitioners, corporate buyers, standard-setters and technical experts to navigate the convergence of evolving corporate accounting standards and market instrument frameworks.

While measuring and addressing climate impacts across global supply chains remains a huge challenge, the ecosystem is aligning around credible, verifiable approaches. Sustainability systems, embedded in emerging standards development and equipped with robust data infrastructure, are becoming central to that effort.

Attending New York Climate Week 2026?

To connect with ISEAL's work on sustainability systems and corporate climate accountability, reach out to Josh Taylor, ISEAL's Traceability Manager.