The Certification Standard includes certain minimum and maximum spend thresholds. These guardrails ensure that every company achieves a credible, rigorous, and diversified portfolio of climate projects to accelerate the transition to net zero.
For Certification Year 2026, the thresholds are as follows:
A minimum of 10% of the CTB must be spent on VCA projects.
Exception: companies with over $100m annual revenue must spend a minimum of 20% of the CTB on VCA projects, unless more than 80% of revenues are derived from services, then the 10% threshold applies.
A maximum of 15% of the CTB may be spent on OC projects. This is not required.
A variable amount of the CTB may be spent on BVC projects. This is not required, but may be necessary if VCA+OC spending does not meet the CTB.