Even with ambitious net-zero commitments, most organisations will keep generating significant emissions for decades. Ongoing Emissions Responsibility (OER) is a structured way to account for those emissions while a company decarbonises. Many companies already practise it, whether through the climate action they fund, the R&D they invest in, or other contributions beyond their value chain. Historically, there has been no formal way to recognise these efforts. That changed in June 2026, when SBTi embedded OER in its Corporate Net-Zero Standard 2.0, including a voluntary recognition programme for participating companies.
What doesn't exist yet is the practical route to that recognition: how to build a credible OER approach, which instruments qualify, and how to demonstrate it. Gold Standard is building that toolkit, working with the companies that will co-develop and use it. Our report, Ongoing Emissions: Taking Responsibility, sets out the thinking behind the work.
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