Navigating Net Zero: Holly Lahd on Renewable Electricity Procurement & Scope 3 Accounting

In this episode of the Navigating Net Zero: In Focus mini-series on Developments in Climate Standards & Guidance, Alexia Kelly is joined by Amy Merrill, CEO of the Integrity Council for the Voluntary Carbon Market (ICVCM). Amy outlines how the independent governance body is creating an auditable, regulatory-style floor for credit quality through its Core Carbon Principles (CCPs). They unpack the mechanics of ICVCM's "double-tick" framework – evaluating both program governance and project-level quantification methodologies – to explain how 13 CCP-eligible programs representing 96% of the market are now providing comparable, high-integrity carbon credits to institutional buyers and corporate procurement teams.

In this episode of the Navigating Net Zero: In Focus – Developments in Climate Standards & Guidance, host Alexia Kelly is joined by Chris Davis, Senior Fellow at the High Tide Foundation and lead for the Task Force for Corporate Action Transparency (TCAT). Chris unpacks the fundamental challenges facing corporate sustainability leaders as legacy carbon accounting standards fail to keep pace with modern market instruments. They discuss TCAT’s practitioner-led framework – including the Mitigation Action Accounting & Reporting Guidance (MAARG) and Targeted Action Reporting Guidance (TARG) – which provides the scaffolding companies need to report mitigation actions credibly, satisfy financial auditors and assurability requirements, and navigate complex global disclosure regulations amidst anti-ESG scrutiny.

In this episode of the Navigating Net Zero: In Focus mini-series on Developments in Climate Standards & Guidance, host Alexia Kelly is joined by longtime climate policy expert Kim Carnahan. Kim shares the story behind launching the Sustainable Aviation Buyers Alliance (SABA), which led to the Center for Green Market Activation (GMA) and informed the development of the new AIM Platform Standard and Guidance. Together, Alexia and Kim explore: Why Scope 3 accounting remains such a challenge How buyer alliances and book-and-claim systems work The launch of the new AIM Platform Standard Why accounting rules are shaping the speed of climate action The balance between environmental integrity and scaling investment A thoughtful conversation about the future of corporate decarbonization and the market infrastructure needed to reach net zero.

What happens when the world’s most widely used carbon accounting rules evolve from a voluntary framework to being crucial regulatory infrastructure? In this episode, host Alexia Kelly sits down with Dominic Waughray, Executive Vice President of the World Business Council for Sustainable Development (WBCSD) and Executive Co-Chair of the Greenhouse Gas Protocol. Dominic maps out the massive institutional transformation currently underway at the Greenhouse Gas Protocol, as carbon data moves directly into the sightlines of CFOs, global regulators, and international standard-setters like the ISSB and ISO.

How do we pivot global corporate behavior from making broad climate commitments to deploying capital for deep decarbonization? In this episode of Navigating Net Zero’s In Focus mini-series on Climate Standards and Guidance, host Alexia Kelly sits down with Amy Brachio, the newly appointed CEO of Carbon Measures. Leveraging nearly three decades of institutional experience at EY—including serving as its Global Vice Chair for Sustainability—Brachio argues that the roadblock to global net zero isn't a lack of corporate ambition, but a lack of functional market structures that incentivize scaled finance for low-carbon commodities.