
Accounting
A sound carbon footprint is the first step towards effective climate protection.

Climate change is a global crisis that is hitting the Global South particularly hard. Companies increasingly have a responsibility to contribute to the reduction of greenhouse gas emissions. The contribution claim model offers a credible and transparent alternative to traditional carbon offsetting and enables companies to make an active and measurable contribution to climate protection - without incurring legal or reputational risks.
The contribution claim model was developed by the Science Based Targets Initiative (SBTi). Unlike traditional carbon offsetting, this model promotes emission reductions outside of a company's own value chain without counting them towards its own carbon footprint. This enables companies to make an effective contribution to combating climate change and implement their internal climate protection measures at the same time.
A central aspect of the contribution claim model is the precise accounting of greenhouse gas emissions in accordance with internationally recognized standards, such as the Greenhouse Gas Protocol or ISO 14064. Companies record emissions in all scopes (Scope 1, 2 and 3), including direct and indirect emissions. To ensure that long-term climate targets are credible, the data is regularly reviewed and externally validated.
Companies that use the Contribution Claim model commit to ambitious reduction targets for their greenhouse gas emissions. These targets should be in line with the 1.5 degree target of the Paris Agreement. A long-term climate strategy with short and medium-term targets ensures that progress is regularly reviewed and communicated transparently.
A key element of the contribution claim model is the support of climate protection projects outside the company's own value chain. An internal CO₂ price is applied to unavoided emissions. The budget generated in this way flows into the financing of sustainable climate protection projects - preferably in projects in the Global South in order to support particularly effective and sustainable changes there.
The projects supported by the Contribution Claim model must meet strict criteria. In addition to climate effectiveness, the focus is also on promoting social and ecological sustainability. Only projects that would not be feasible without company support are permitted. Long-term nature and a measurable contribution to global emissions reduction are also crucial.
In addition, the projects should support the climate goals of the respective host countries. In this way, they contribute to sustainable development beyond the duration of the project and promote long-term change.
The model offers three main financing options:
The contribution claim model requires transparent communication of all measures. Companies should report regularly on their progress and make their emissions data and project support publicly available. This is important to ensure credibility and traceability and to counteract accusations of greenwashing.
A clear "contribution claim" helps companies to communicate their own contribution to climate protection in an authentic and comprehensible way. Clear targets, regular reviews and transparent communication are essential for this.
The contribution claim model enables companies to improve their climate strategy and credibly communicate their impact in the fight against climate change.
natureOffice supports you in implementing your climate targets and integrating the Contribution Claim model. Contact us to find out more.