Using the Accountability Framework to assess risks in climate projects

Under the Paris Agreement, the international community aims to limit global warming to 1.5°C by reaching net-zero carbon emissions by 2050. To help meet this goal, companies across the world are reducing emissions from their operations and supply chains by investing in projects that reduce or remove carbon from the atmosphere.

However, there is a risk that these efforts could contribute to forest and ecosystem loss if companies convert land for other purposes, or relocate existing commodity production to new areas, expanding into new forests or natural ecosystems. Companies need to ensure that their emissions reductions and removals efforts do not inadvertently drive deforestation or ecosystem conversion, which would lead to further emissions and biodiversity loss. 

To do that, corporate sustainability teams need to understand whether proposed reduction and removals projects align with best practices as outlined by the Accountability Framework, the Greenhouse Gas (GHG) Protocol, and the Science Based Targets initiative (SBTi).

Validating projects with the Accountability Framework

AFi delivery partner Winrock International is an expert in validating climate projects for company clients.

Winrock uses the Accountability Framework as part of its validation process when assessing whether projects can deliver measurable emissions reductions and removals without contributing to deforestation, ecosystem conversion, or human rights abuses.

Its technical assessments apply consistent criteria using key industry and company standards to strengthen project quality, identify and manage risks, and maximise positive impacts. This helps companies align their climate investments with the evolving sustainability standards, no-deforestation commitments, and climate mitigation and resilience goals.

“The value of the Accountability Framework is that it helps make the right questions part of the process early. Are there risks to forests or other natural ecosystems? Could a project shift pressure somewhere else? Are there human rights considerations that need more attention? Winrock is now building these questions directly into its climate project validation process, helping companies better avoid blind spots and make decisions informed by evidence.”

- Sarah Lupberger, Technical Lead, Winrock International

Winrock International also advises procurement and sustainability teams and their suppliers on climate mitigation, helping to build understanding of GHG emissions accounting standards and foster a robust pipeline of projects for investment. 

This approach is helping Nestlé put rigorous climate project validation into practice. 

Nestlé’s path to net zero

Nestlé is committed to net zero by 2050, combining emissions reductions across its operations and supply chains with carbon removals from natural climate solutions.  

Much of Nestlé’s footprint come from its suppliers (Scope 3 emissions). The company has eliminated deforestation from 96.7% of its primary commodity supply chains, including cocoa, coffee, meat, palm oil, pulp and paper, soy, and sugar. In addition, Nestlé is addressing its Scope 3 emissions through carbon removal projects in its sourcing landscapes—whilst also working to support local communities, bolster biodiversity, and promote more resilient supply chains.  

These projects include agroforestry, which is the planting of trees on farms. Additionally, the company is rehabilitating wetlands and restoring forests and peatlands so they can absorb carbon instead of contributing to global warming.  

However, as carbon projects can also create unintended risks, assessing their potential impacts ahead of time is crucial.

Working in partnership to verify projects

For over two years, Winrock International has supported Nestlé’s science-based targets and net-zero ambitions, advising its procurement team and suppliers, as well as validating supplier GHG projects to reduce Scope 3 emissions.  

To date, Winrock has validated hundreds of emission reduction and removal projects across Nestlé’s global supply chain, alongside providing technical advice on a range of climate-related challenges and opportunities. 

The consultancy has used the Accountability Framework as a reference point during the project validation stage, to ensure that project activities do not inadvertently contribute to deforestation or ecosystem conversion. 

“Through more than two years of validating hundreds of climate projects across Nestlé's global supply chain, Winrock has learned that credibility depends on careful project design and a thorough understanding of potential risks. The Accountability Framework helps us bring those considerations into the validation process, providing a structured way to evaluate impacts on forests, ecosystems and communities before projects advance.”

- Matt Silveira, Associate Director, Winrock International