{"query_echo":{"q":"","filters":{"analysis_type":["disclosure template"]},"warnings":[{"code":"facet_value_not_in_vocabulary","message":"Value 'disclosure template' for facet 'analysis_type' is not in the controlled vocabulary."}]},"total":{"value":1,"relation":"eq"},"page":1,"page_size":20,"self":"https://climateinsightsdirectory.org/api/v1/search?analysis_type=disclosure+template","stability":"beta","ai_marking":{"digital_source_type":{"uri":"http://cv.iptc.org/newscodes/digitalsourcetype/trainedAlgorithmicMedia","name":"Created using Generative AI"},"notice":"Summary and key insights are generated using artificial intelligence."},"results":[{"id":"cmw-000413","url":"https://climateinsightsdirectory.org/document/cmw-000413","title":"Climate action beyond the value chain","publisher":{"name":"Carbon Market Watch","organization":"carbon-market-watch"},"document_type":"guide","language":"en","date_published":null,"source_url":"https://carbonmarketwatch.org/wp-content/uploads/2024/02/12-02-2024-_FULL-VERSION_-BVCM-Disclosure-template.docx-1.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","analysis_type"],"summary":{"text":"This guide by Carbon Market Watch establishes a reporting framework for companies to disclose their beyond value chain mitigation (BVCM) activities. It emphasizes that BVCM claims must be predicated on demonstrated climate leadership, including deep internal decarbonization and Paris-aligned policy engagement. The template requires detailed financial data on BVCM investments, the nature of the activities supported, and the quality of engagement regarding climate justice and additionality.","ai_generated":true,"unit":"cmw-000413#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"The template establishes that demonstrating climate leadership is a prerequisite for making BVCM claims. This includes disclosing short- (3-5 years), medium- (5-10 years), and long-term (by 2050) climate targets, while explicitly stating that \"GHG removals, carbon credits or avoided emissions are not a means to achieve GHG emission reduction targets.\"","ai_generated":true,"unit":"cmw-000413#insight-1","date_modified":"2026-10-23"},{"text":"Companies are required to demonstrate that their policy engagement supports the Paris Agreement. The template asks companies to declare they have no links with industry associations that are \"misaligned\" (scoring below 50%) or \"partly misaligned\" (scoring between 50% and 75%) according to InfluenceMap Scores.","ai_generated":true,"unit":"cmw-000413#insight-2","date_modified":"2026-10-23"},{"text":"The BVCM financial disclosure section requires companies to report the total amount contributed to BVCM, the ratio of this contribution relative to total capital expenditures (CapEx) and operating expenses (OpEx), and whether the funds are based on an internal carbon price (either as a \"shadow carbon price\" or an \"actual levy\").","ai_generated":true,"unit":"cmw-000413#insight-3","date_modified":"2026-10-23"},{"text":"The framework demands transparency regarding the quality of BVCM engagement, specifically how companies consider \"upscaling, urgency of financed mitigation, climate justice and co-benefits\" and how they ensure the inclusion of vulnerable actors, such as \"indigenous peoples and local communities.\"","ai_generated":true,"unit":"cmw-000413#insight-4","date_modified":"2026-10-23"},{"text":"To prevent misleading communications, the template asks companies to describe how they differentiate between claims relating to \"value chain abatement\" and those relating to \"BVCM\", and what measures are taken to avoid that \"multiple actors unduly take ownership of the same achieved benefits\".","ai_generated":true,"unit":"cmw-000413#insight-5","date_modified":"2026-10-23"},{"text":"The template includes an optional section for companies to map their \"historic emissions\" and explain how they plan to address their \"historical responsibility as a company.\"","ai_generated":true,"unit":"cmw-000413#insight-6","date_modified":"2026-10-23"}],"climate_tags":["climate finance","greenhouse gas emissions","climate justice","carbon dioxide removal","carbon credit","Net-zero emissions","Paris Agreement"],"geography_discussed":[],"frame_perspective":[],"analysis_type":["reporting framework","disclosure template"]}]}