In December 2025, SBTi published its Chemical Sector Pathways and implementation Criteria to support companies in setting climate targets (incl. targets on sourcing alternative feedstocks, among which captured carbon is considered). For further details, see here.
More recently, in January 2026, the GHG Protocol published the long-awaited Land Sector and Removals Standard with guidance on how to quantify, account for and report CO2 removals and different CCU pathways.
Chapter 15 provides requirements and recommendations on accounting for the storage of biogenic carbon and technological carbon dioxide removal (TCDR) that is physically contained in product carbon pools. Product carbon storage is not reported as a removal or emission but instead as a separate and optional category.
For more information, consult the standard here.