Integrity and AccountabilityLIKE-FOR-LIKE DURABILITY MATCHING
Lever last updated: 10 September 2026
A requirement that removals used to offset emissions store carbon for a comparably durable period.
Cost
Very low to Low
A buyer pays for scientific advice, purchasing criteria and checks on eligibility. Rules covering a large compliance system add supervision and recordkeeping; removal purchases remain costs of the underlying target or programme.
Complexity
Low to Medium
Buyers can update existing purchasing requirements and evidence checks. Rules across several programmes need agreed durability categories, treatment of reversals, transition arrangements and consistent records that companies and regulators can apply.
Timeline
Very short to Medium
A prepared buyer can apply matching in its next tender within months. A mandatory regime may need one to five years before classifications and transitions materially affect purchasing.
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
Like-for-like durability matching requires removals used to counterbalance emissions to store carbon for a period appropriate to those emissions' effect on the climate. Governments, standard-setters and buyers can make this a condition of targets, claims or purchasing programmes. For example, a rule can require long-lived fossil CO₂ emissions to be matched with long-lived storage, rather than treating a few decades of storage as permanent compensation. Buyers must then select eligible removals or change future procurement plans. This can direct existing commitments towards durable removal supply and strengthen confidence that the claimed climate benefit will last. Its effect on purchasing depends on the size and credibility of the commitments to which buyers apply it.
Key Considerations
Implementors must define the emissions covered and the storage characteristics needed to counterbalance them. Durability classifications should consider both expected storage duration and reversal risk, meaning the possibility that stored carbon returns to the atmosphere. Any accepted replacement obligation must specify who supplies replacement removals, for how long and with what financial support. Transition rules should state when requirements tighten, how existing contracts are treated and when exceptions expire. Limited durable supply may justify a phased introduction and separate support for new projects. Common definitions across standards and registries can help buyers compare offers without implying that temporary storage provides the same service as permanent neutralisation.
Opportunities
Applying durability requirements to existing commitments can increase demand for long-lived removals and give developers clearer information about the supply buyers will need. A published transition can encourage earlier contracts and investment, helping durable methods compete on the climate service they provide rather than price alone. Explaining why different storage durations support different claims can also improve public understanding and trust. Temporary storage can remain useful for purposes consistent with its duration, while persistent emissions receive the more durable response needed for neutralisation. These benefits require buyers to implement the matching condition alongside continuing emissions reductions.
Risks
Strict matching can reduce eligible supply and raise the cost of fulfilling commitments. Incompatible definitions may fragment markets or lead buyers to seek weaker claims elsewhere. Long transitions and open-ended exceptions can postpone durable procurement, while abrupt rule changes can undermine existing contracts. A broad label such as 'long-lived' may also hide important differences in reversal risk and monitoring. Selecting durable storage alone does not address land, water, energy or community impacts, so those safeguards still need assessment. Nor should an eligible removal purchase be presented as permission to avoid feasible emissions reductions.
Monitoring and Evaluation
Evaluation should examine the durability of removals contracted and delivered, compliance with phase-in dates, eligible supply and changes in purchasing. Audits should test matching against covered emissions and identify exceptions. Persistent supply or compliance problems should inform transition measures without silently weakening the climate claim.
Stakeholder Engagement
Climate scientists should explain how emission persistence, storage duration and reversal risk affect the required match. Standard-setters and registry operators can turn those findings into usable eligibility records, while buyers and developers test the contracting and supply implications. Civil society and consumer representatives should assess whether the resulting claims are understandable and credible. Governments and major purchasers should scrutinise exceptions and their effect on both removal procurement and continued emissions reductions.
Governance Levels
International standard-setters can define matching requirements for their users. Supranational, national and subnational authorities can incorporate them into targets or programmes within their powers. Municipalities, companies and philanthropic organisations can apply the principle to their own purchasing and climate commitments. These actors pull the lever when they set and enforce the matching condition, rather than merely endorse its scientific rationale. Common classifications can reduce fragmentation while the underlying purchasing or compliance instrument determines demand.
Implementation Strategies
Implementors should identify the emissions and claims covered, define the storage characteristics needed for each, and publish the evidence accepted for different removal methods. The requirements should explain how reversal risk and any replacement obligations are assessed.
A published transition should state when requirements tighten, how existing contracts are treated and when exceptions end. Buyers should use these dates in procurement planning so suppliers can prepare the appropriate removal capacity.
Registries and reporting systems should retain storage-duration and reversal information with each removal record. Auditors should check that the removals actually delivered meet the matching condition and that replacements are provided when required.
Authorities and major buyers can support the transition through earlier contracting or separately funded supply programmes. Public explanations should show why particular removals qualify, what temporary storage can legitimately achieve and why feasible emissions reductions remain necessary.
Case Studies

Oxford's revised offsetting principles
University of Oxford researchers' revised 2024 Offsetting Principles provide voluntary guidance for governments, cities and companies using carbon credits in net-zero plans. They call for emissions reductions first, a transition to removals for residual emissions, and a shift to durable storage by the net-zero target date. An organisation can apply these principles by specifying an increasing share of durable removals in successive procurement rounds, giving developers advance notice of future needs. The mechanism is a change in purchasing requirements linked to the intended climate outcome. The principles also retain a role for protecting and restoring nature, while distinguishing that contribution from the durable storage needed to counterbalance persistent emissions. Their effect depends on organisations translating the guidance into funded commitments and purchases.

SBTi Corporate Net-Zero Standard Version 2.0
The Science Based Targets initiative, which develops and validates corporate climate targets, published its Corporate Net-Zero Standard Version 2.0 in June 2026, with target validation scheduled to begin in February 2027. Criterion C46 requires companies at their net-zero target year and thereafter to neutralise residual emissions, meaning those remaining after the required reductions. Long-lived greenhouse gases must be matched with long-lived removals, and eligible removals must deliver verified outcomes in the same reporting period as the emissions. Participating companies therefore need to estimate both the quantity and durability of future removal requirements and plan supply accordingly. The case shows how a voluntary standard can turn durability matching into a condition of conformity.
More Integrity and Accountability

Measurement, Reporting and Verification Protocols
A common rulebook specifying how projects must measure, report and verify their removals.
Cost
Very low to Low
Complexity
Low to High
Timeline
Short to Medium
Integrity, Transparency & MRV
3–5Innovation & Cost Reduction
1–2Social & Environmental Safeguards
1–2Energy, Transport & Storage Infrastructure
N/AInputs & Capacity
1–2Demand Formation
1–2Bankability and Cost of Capital
1–2Policy Architecture & Coordination
2–4
Certification schemes
Independent assurance that a removal project and its results meet defined quality standards.
Cost
Very low to Medium
Complexity
Low to High
Timeline
Short to Medium
Integrity, Transparency & MRV
3–4Innovation & Cost Reduction
1–2Social & Environmental Safeguards
2–4Energy, Transport & Storage Infrastructure
N/AInputs & Capacity
1–2Demand Formation
1–2Bankability and Cost of Capital
1–3Policy Architecture & Coordination
2–4
Carbon credit legal status
Legislation or guidance clarifying what legal rights a carbon credit holder actually has.
Cost
Very low to Low
Complexity
Low to High
Timeline
Short to Medium
Integrity, Transparency & MRV
2–3Innovation & Cost Reduction
N/ASocial & Environmental Safeguards
N/AEnergy, Transport & Storage Infrastructure
N/AInputs & Capacity
N/ADemand Formation
1–3Bankability and Cost of Capital
2–3Policy Architecture & Coordination
3–4©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.