FincoEnergies supports key-changes in SBTi Net-Zero Standard

Rotterdam, 17 November 2025 – The Science Based Targets initiative (SBTi) has released the second consultation draft of its Corporate Net-Zero Standard (v2.0, 2025), an important milestone in shaping how companies worldwide can credibly commit to reducing their greenhouse gas emissions.

One of the most impactful developments in the draft is the proposed recognition of Energy Attribute Certificates (EACs) and Activity-Pool models to support trajectories towards reaching corporate targets. Also stricter integrity safeguards for traceability and accounting, are stated. These mechanisms offer opportunities to drive sector-wide emission reductions in a transparent, flexible, accountable and measurable way.

This updated draft represents significant progress, especially for hard to abate sectors such as transport, logistics and energy, where organizations often have limited direct operational control over emissions and depend on scalable, flexible, market-based mechanisms to accelerate decarbonization.

Explaining Key Concepts: EACs & Activity-Pool Models

1. Energy Attribute Certificates (EACs)

EACs are traceable certificates that represent environmental attributes of energy or fuel, such as renewable electricity or low-carbon fuel use.
They allow companies to:

• Demonstrate the use of low-carbon fuel or renewable energy
• Support climate claims with verifiable data
• Avoid double counting through transparent chain-of-custody systems

In sectors with complex supply chains—like marine, aviation, or road transport, EACs provide a powerful mechanism to connect investments in cleaner fuels with measurable climate impact.

2. Activity-Pool Models

Activity pools allow companies to jointly invest in specific emissions-reducing activities, even if the physical distribution of those activities cannot be tracked to each individual participant.
This model:

• Enables scalable decarbonization within respective value chains and modalities
• Ensures that emissions reductions are real, additional and measurable
• Helps overcome logistical challenges where physical tracing is impractical or not yet possible

For hard-to-abate sectors, market-based measures, based on Activity Pools provide a credible way to accelerate climate action while more permanent infrastructure or supply chain changes are still in development.

In June 2025, FincoEnergies launched Biofuel Swap in response to this need. For the ocean segment, we introduced the GoodShipping proposition several years ago.

René Groot Bruinderink, Managing Director Carbon Management at FincoEnergies says: ”At FincoEnergies, we support SBTi taking this direction. As a leading provider of low-carbon fuels and verified insetting solutions, we see these tools as essential for enabling companies to meaningfully contribute to decarbonization, even when physical traceability or direct supply-chain control is constrained.”

How FincoEnergies Supports the direction of SBTi’s Work

FincoEnergies strongly supports the SBTi’s commitment to building clear, robust and transparent guidance around market-based mechanisms. We believe these tools are essential for enabling real-world emissions reductions at the speed and scale required.

We will provide detailed input to the consultation to support further refinement of:

• Operational guidance for defining credible Activity Pools and geographical boundaries
  
  
• Recognition of high-integrity fuel and commodity certificates within Scope 3 reporting
  
  
• Clear differentiation between short-term market-based mitigation and long-term physical decarbonization pathways

Through our work in insetting, fuel traceability, and low-carbon energy solutions, FincoEnergies will contribute practical experience and verified data.

Our goal is to help shape a standard that works for both climate integrity and industrial feasibility, ensuring that companies across the transport energy system can take meaningful, credible action today.

About SBTi

The Science Based Targets initiative (SBTi) was established in 2015 to help companies to set emission reduction targets in line with climate sciences and Paris Agreement goals. As of 2025, over 10,000 companies have set or committed to set science-based climate targets validated by SBTi.

In October 2021, SBTi developed and launched the world's first net zero standard, providing the framework and tools for companies to set science-based net zero targets and limit global temperature rise above pre-industrial levels to 1.5 °C.

Now in 2025 SBTi has released an updated draft of the revised Corporate Net-Zero Standard for a second public consultation. It gives businesses worldwide the tools they need to successfully manage net-zero transition risks and opportunities, and remain competitive in an increasingly carbon-constrained world. 

How we contributes with Decarb Desk

The mechanisms align strongly with capabilities already available through the digital platform and registry Decarb Desk, including its integrated Book & Claim approach. With these tools, companies can:

• Invest directly in high-integrity emissions reductions
• Demonstrate verifiable and audited impact in Scopes 1 and 3
• Report progress with transparent chain-of-custody tracking

About FincoEnergies

FincoEnergies is an independent, leading supplier of (bio)fuels and decarbonisation services for the industry. The company enables its customers to calculate and reduce their direct and indirect emissions and certify their positive impact. Based in Rotterdam, the company has offices in The Netherlands, Germany and Switzerland and specializes in supplying (low carbon) fuels and insetting solutions to road and maritime transport segments.

With a strong portfolio of brands and services, FincoEnergies empowers transport companies, cargo owners and industries to decarbonise the good way, by combining experience, expertise and security of supply.