Table 5 in the Certification Standard provides the definitive list of eligible VCA investments. The following table is a supplement to the Certification Standard. It offers additional detail to support the Climate Transition Budgeting process.
Category | Examples |
Materials and Manufacturing |
|
Low-carbon material purchases | - Recycled, bio-based, organic or regenerative materials, ingredients, or product/packaging inputs with documented lower embodied carbon emissions |
Low-carbon input switching | - Cost to retrofit or upgrade existing manufacturing equipment, such as food processing equipment, textile looms, product assembly tools, precision farming equipment, etc. |
GHG capture equipment | - Onsite equipment to capture CO2 |
Energy Procurement and Production |
|
Low-carbon electricity |
|
> Voluntary green tariffs | - Utility 100% green power purchasing programs |
Clean energy generation | - Investment in installation of solar panels on a supplier’s rooftop |
Fuel switching | - Early retirement of a supplier’s inefficient coal furnace and replacement with a more efficient propane furnace |
Efficiency and Electrification |
|
Energy efficiency | - Cost to early-retire and replace an old rooftop air conditioning unit |
Efficient logistics |
|
Electrification |
|
Some VCA projects may reduce emissions but do not require direct investment. Companies should consider and prioritize these projects within Reduction Action Plans, and a limited amount of spending for internal or external capacity building to implement these projects may be allowed under the Other Contributions category. But these types of projects may not count as a VCA investment since they do not require capital outlays.
For example:
Project Type | Description |
Emissions elimination | Reduction in fuel consumption due to operational changes |
Product redesign | Reduction in input/material use through improved product design |
Recommerce | Emission reductions from displacing new products/materials |
Reduced air travel | Emissions reduced by flying less |
Reduced air freight | Emissions reduced by shipping fewer products by air |
Operational efficiency | Emissions reduced through improved processes or scheduling |
Behavioral changes | Emissions reduced through no-cost changes in business practices by employees or customers |