Climate targets, transition & carbon claims · Working
Insetting
Also called: value-chain intervention
ELI5
Emissions-reduction or removal activity within a company's value chain, with definitions varying.
Used in conversation
“Which standard and reporting period govern insetting?”
Pitch context
You will see “Insetting” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches climate targets, transition & carbon claims.
Why it matters: In climate targets, transition & carbon claims, the reporting boundary, method, period and evidence can materially change the claim.
Caution
State the reporting boundary, method, period and evidence; standards, regulation and assurance requirements vary.
Sources & evidence · 3
Direct term-level sources and supporting source families.
- International Organization for Standardization — ISO Net Zero Guidelines and related workDirect source · institutional · checked 2026-08-16
- GHG Protocol — Standards and GuidanceDirect source · institutional · checked 2026-08-16
- IFRS Foundation / International Sustainability Standards Board — IFRS S1 and IFRS S2 Sustainability Disclosure StandardsDirect source · primary · checked 2026-08-16