• SBTi’s updated Corporate Net-Zero Standard recognises book and claim as a credible tool for addressing transport emissions under defined safeguards.
• DHL says the framework supports its GoGreen Plus services, which allocate the environmental benefits of low-carbon fuels across shared logistics networks.
• The model could help companies address Scope 3 transport emissions when direct reductions are technically or economically constrained.

DHL Group has welcomed new guidance from the Science Based Targets initiative that strengthens the role of book-and-claim systems in corporate transport decarbonisation.

Version 2.0 of the SBTi Corporate Net-Zero Standard introduces book and claim as a credible mechanism for reducing transport emissions and supporting corporate climate targets. Its use will depend on robust safeguards and evidence that further direct reductions are not feasible.

The development is significant for companies that rely on aviation, shipping and road freight networks. These sectors remain difficult to decarbonise because low-carbon fuels are scarce, costly and unevenly distributed.

DHL said the updated framework supports the approach behind its GoGreen Plus services. The company uses book-and-claim accounting to connect customer demand with sustainable fuel purchases across its logistics network.

Addressing emissions in shared networks

Transport networks are highly interconnected. A customer’s shipment may share an aircraft, vessel or truck with goods from many other companies.

That structure makes it difficult to physically assign low-carbon fuel to one specific shipment. Book and claim separates the environmental benefit from the physical fuel flow.

Under the model, DHL can use alternative fuels within its network and allocate the resulting emissions reductions to participating customers. Those customers can then account for the benefit against the emissions associated with their transport activities.

The mechanism is designed to overcome practical and economic barriers that limit the deployment of sustainable fuels. It can direct corporate spending toward lower-carbon options even when those fuels are unavailable on a customer’s exact route.

For large companies, the main relevance sits within Scope 3 reporting. Purchased transport and distribution services can form a material share of value-chain emissions, particularly for manufacturers, retailers and consumer goods companies.

DHL said GoGreen Plus can help customers address those emissions after feasible direct measures have been exhausted. The services cover multiple transport modes and are intended to support progress toward SBTi-aligned targets.

DHL links standard to existing strategy

DHL has positioned GoGreen Plus as a central part of its logistics decarbonisation offering. The services allow customers to pay a premium that supports the use of sustainable aviation fuel and other lower-carbon energy sources.

Tobias Meyer, CEO of DHL Group, said: “For years, DHL has championed practical, high-integrity solutions to decarbonize logistics at scale. Through the use of alternative, low-carbon fuels and GoGreen Plus, we have enabled thousands of customers across industries and geographies to reduce the emissions associated with their transportation activities. The continued evolution of industry standards and frameworks is an important step in helping accelerate the transition to lower-emission logistics worldwide.”

The recognition from SBTi may improve confidence among corporate buyers. Many companies have hesitated to use book-and-claim instruments because of uncertainty over how the reductions would be treated within climate targets.

Clearer rules could also support demand aggregation. Logistics providers can combine customer purchases and secure larger volumes of sustainable fuel, rather than relying on isolated contracts.

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Governance and integrity remain central

The credibility of book and claim will depend on accounting controls. Companies must avoid double counting, inflated claims and the allocation of benefits that cannot be independently verified.

Robust registries, traceable certificates and transparent retirement processes will therefore remain essential. Corporate users will also need to explain how book-and-claim purchases fit within broader transition plans.

The mechanism is not a substitute for direct operational reductions. Companies will still face pressure to improve efficiency, redesign supply chains and shift freight toward lower-emission transport modes.

For executives and investors, the updated standard provides a clearer framework for evaluating logistics decarbonisation claims. It may also influence procurement requirements, supplier contracts and transport emissions reporting.

More broadly, SBTi’s approach could accelerate investment in sustainable fuels by creating a stronger demand signal from corporate customers. Its success will depend on whether higher demand leads to new supply rather than competition for limited existing volumes.

For DHL and its customers, the standard provides greater alignment between commercial logistics products and corporate climate accounting. It also gives transport buyers another tool for managing emissions in sectors where physical decarbonisation remains slow, expensive and operationally complex.