Beyond value chain mitigation
Mitigation activities supported outside a company's own value chain.
Example
A business may finance external climate work alongside cutting its operational and supply-chain emissions.
The catch
External support does not replace the company's own reduction responsibilities.
Related terms
Abatement cost, Additionality, Baseline scenario, Buffer pool, Carbon allowance, Carbon credit
In more depth
Beyond value chain mitigation, explained.
Beyond value chain mitigation is a term from the SBTi, which recommends that companies fund climate action outside their own value chain while they pursue their own targets. The money can buy high-quality credits, back research or support methane reduction in another sector entirely. The resulting tonnes stay out of the company's inventory and out of its target progress.
The usual way to describe it in public is a contribution claim, which reports what was funded without implying that the company's products or emissions have been neutralised. That framing also fits Directive (EU) 2024/825, which bars claims of neutral or reduced product impact based on offsetting. Judge the activity on additionality and on what each euro achieves.