Voluntary and Normative DriversCONTRIBUTION CLAIMS AND BEYOND-VALUE-CHAIN MITIGATION FRAMEWORKS
Lever last updated: 14 September 2026
A framework defining how companies may fund and publicly claim climate action beyond their own value chain.
Cost
Very low to Low
Framework owners pay for consultation, evidence requirements, assessment and oversight. Participants pay for records and reporting. Grants and removal purchases made under the framework are additional climate spending, separate from the cost of running its rules and recognition process.
Complexity
Low to Medium
A company can adopt published contribution rules through its budget and reporting processes. A new recognition programme also needs eligible-activity criteria, evidence checks, rules for public claims and procedures to correct misleading statements.
Timeline
Very short to Medium
Applying existing rules may change contribution spending or claims within a year. Developing a new programme, testing its assessments and securing participation may take two to five years before company behaviour changes.
Integrity, Transparency & MRV
Innovation & Cost Reduction
Social & Environmental Safeguards
Energy, Transport & Storage Infrastructure
Inputs & Capacity
Demand Formation
Bankability and Cost of Capital
Policy Architecture & Coordination
Overview
An organisation running a contribution framework defines how companies can fund climate action and make a credible public claim about that support. A contribution claim says what the company financed, such as a payment towards a removal project, without claiming that the benefit cancels its own emissions. A compensation claim goes further by asserting that credits balance a stated quantity of emissions. The framework sets the contribution requirements, eligible activities, evidence and permitted wording, and may offer recognition to companies that meet them. For CDR, it can recognise funding for research, project development or verified removal purchases, provided the claim accurately describes what the money achieved. Companies continue to report their own emissions and reductions separately under either approach.
Key Considerations
The framework should state whether participation requires a fixed contribution, an amount linked to emissions or another published calculation. A company making a funding claim should identify the recipient, amount, purpose and period, with payment records to support it. A claim about completed removals also needs evidence of the tonnes delivered, their storage duration and the contributor's entitlement to claim them. An advance payment for future delivery should be described as finance already provided and removals still expected. Where credits are used, the rules should specify who retires them and how repeated use of the same units is prevented. For pooled grants, contributors can report their share of funding without each claiming the fund's entire impact. Recognised contributions should complement the company's own reduction plan, with any compensation assertion assessed separately.
Opportunities
Contribution rules let companies receive credible recognition for supporting climate action that does not fit an immediate offset purchase. This can include an early removal demonstration, research that improves measurement or a grant that helps a project reach its next development stage. Companies can explain those contributions using evidence appropriate to the activity, while mature projects can still supply verified removal credits. Public recognition, transparent reporting and visible project results can give customers, employees and investors reasons to value the support. A minimum spending requirement can help sustain budgets among firms seeking continued recognition. The removal share and its actual results need to remain visible when contributions also fund other climate activities.
Risks
Some companies may be less willing to pay when they cannot claim that the purchase cancels their emissions or makes a product carbon neutral. Recognition for a contribution may offer less commercial value, leaving budgets vulnerable when costs are cut. Weak rules can let a small payment support a sweeping claim of climate leadership, while funding announcements may be presented as completed removals. Several contributors can also imply that each financed a project's entire impact. Mixed funds may obscure how little reaches CDR, and favourable publicity can distract from slow progress on the company's own emissions. Contribution wording therefore still needs evidence, proportionate claims and scrutiny of the contributor's wider climate performance.
Monitoring and Evaluation
The framework owner should compare public claims with contribution calculations, payment records and reports from the funded activities. Assessors should check whether claimed tonnes were delivered and appropriately assigned, while grants and research should be assessed against their stated purposes. Reviews should distinguish money promised from money paid, and future removals from completed results. They should also test whether recognition increased climate spending, maintained it over time or merely renamed existing support. Missing evidence or inflated claims should lead to correction or withdrawal of recognition. Companies should report the removal share of mixed portfolios separately from other climate support.
Stakeholder Engagement
Framework owners should test proposed requirements with participating companies, removal suppliers and organisations receiving grants. Finance teams provide payment and contribution calculations; project teams explain what has been delivered and how shared funding is attributed. Independent climate and claims specialists should assess what a proposed public statement would lead a reader to believe. Civil society and affected communities can challenge weak eligibility or misleading accounts of project benefits. Assessors need authority to request supporting evidence and require corrections before recognition is granted or renewed.
Governance Levels
International voluntary initiatives can establish contribution and recognition rules for participating companies. Industry bodies and independent philanthropic organisations can operate comparable programmes, while companies can adopt published rules for their own climate support. The responsible organisation must control the contribution requirements, assess the evidence or be accountable for applying the rules. Public authorities enforce the legal limits on advertising and environmental claims, but are not thereby the operators of a voluntary contribution programme.
Implementation Strategies
Framework owners should decide what level of contribution qualifies for recognition and publish the calculation. Participating companies should approve the budget, identify eligible activities and maintain a separate plan for reducing their own emissions.
Contributors should agree what evidence recipients will provide and when. Reports should distinguish payments, project progress and completed removals, explain each contributor's share in pooled support and identify the removal portion of mixed portfolios.
Programme owners should test claim wording with legal and communications teams. A statement should identify what was funded and what happened, while any assertion that emissions were compensated requires the additional evidence and conditions applicable to that claim.
Framework owners should check claims before awarding or renewing recognition and publish corrections when support is overstated. Regular reviews should assess continued spending, project results, safeguards and progress in reducing participating companies' own emissions.
Case Studies
SBTi's beyond-value-chain guidance
The Science Based Targets initiative sets voluntary corporate climate-target standards. Its February 2024 beyond-value-chain mitigation guidance explained how companies could finance climate action outside their operations and supply chains alongside reducing their own emissions. It gave companies a process for setting a contribution objective, assembling a portfolio and reporting results. The Corporate Net-Zero Standard Version 2.0, published in June 2026, develops this approach through voluntary recognition for ongoing emissions responsibility, including high-integrity carbon credits and other climate contributions. Recognition provides an incentive to demonstrate action beyond target-setting, while contribution evidence remains separate from reductions in the company's footprint. Validation under Version 2.0 is scheduled to open in early 2027, so publication should not be reported as an already operating recognition programme or a mandatory purchase of removals by every participant.
Klarna's contribution budget
Klarna, a payments and financial-technology company, reports support for climate projects as a contribution alongside efforts to reduce its own emissions. Under its programme description, an internal fee determines the budget using USD 200 per tonne for operational and purchased-energy emissions, USD 100 for business travel and USD 10 for other value-chain emissions. The money goes through Milkywire's Climate Transformation Fund, supporting durable removal, nature protection and decarbonisation. The contribution is therefore defined by a calculation, an allocation and a stated reporting approach. Klarna does not present the fund's whole climate benefit as a deduction from its own footprint. For CDR, the relevant lesson is to identify the removal share and the evidence behind the claim, since the full contribution does not purchase removals.
Milkywire's Climate Transformation Fund
Milkywire's Climate Transformation Fund, established with Klarna in 2021, applies a contribution approach to corporate climate support. Companies finance work intended to advance global climate goals rather than matching every payment to credits used to compensate their own emissions. The fund covers durable removal, nature restoration and protection, and decarbonisation, including activities beyond the carbon-credit market. Its 2025 progress report sets out project progress and financial allocations. These records give contributors a basis for explaining what their money supported and which outcomes have been evidenced. The reporting approach is essential to using a mixed portfolio honestly. A company should identify the removal share and describe research or other climate work separately, rather than presenting its whole contribution as completed removals or a deduction from its own footprint.
More Voluntary and Normative Drivers

Awareness Campaigns and Public Engagement
Public education activities giving people information about carbon removal and its trade-offs.
Cost
Very low to Medium
Complexity
Very low to Medium
Timeline
Very short to Medium
Integrity, Transparency & MRV
1–2Innovation & Cost Reduction
N/ASocial & Environmental Safeguards
2–3Energy, Transport & Storage Infrastructure
N/AInputs & Capacity
N/ADemand Formation
1–2Bankability and Cost of Capital
N/APolicy Architecture & Coordination
1–2
Voluntary Industry Codes and Participation Requirements
An industry-run code of conduct that participating firms agree to follow.
Cost
Very low to Low
Complexity
Low to Medium
Timeline
Very short to Medium
Integrity, Transparency & MRV
1–3Innovation & Cost Reduction
N/ASocial & Environmental Safeguards
1–3Energy, Transport & Storage Infrastructure
N/AInputs & Capacity
N/ADemand Formation
1–2Bankability and Cost of Capital
N/APolicy Architecture & Coordination
1–3
Internal Carbon Fees and Shadow Pricing
An internal price on emissions that shapes an organisation's own investment decisions.
Cost
Very low to High
Complexity
Very low to Medium
Timeline
Very short to Short
Integrity, Transparency & MRV
1–2Innovation & Cost Reduction
1–2Social & Environmental Safeguards
1–2Energy, Transport & Storage Infrastructure
N/AInputs & Capacity
N/ADemand Formation
1–4Bankability and Cost of Capital
1–3Policy Architecture & Coordination
1–2©2026 Alexander Mäkelä and Carbon Gap.
Except where otherwise indicated, this work is licensed under the Creative Commons Attribution–NonCommercial–ShareAlike 4.0 International Licence.
Headline and barrier scores based on Carbon Gap analysis.