Built for the emerging rules of Scope 3 market instruments
As companies look for credible ways to address value-chain emissions, the rules for Environmental Attribute Certificates and book-and-claim systems are becoming more defined. S3 Markets is building the registry and marketplace infrastructure needed to make those rules usable in real transactions.
Talk to S3 MarketsStandards are moving from theory to transaction infrastructure
AIM v1.0, ISO 22095-3, SBTi's finalized Corporate Net-Zero Standard V2 (June 11, 2026), and related GHG Protocol work are all pointing toward the same market need: companies need credible systems of record that can document interventions, preserve evidence, prevent double counting, support assurance, and generate claim-ready retirement records.
S3 Markets is designed for that moment. Our platform connects low-carbon commodity producers with corporate buyers through a registry architecture that records issuance, transfer, allocation, and retirement of Environmental Attribute Certificates with the data needed for review, reporting, and audit.
For a focused walkthrough of what SBTi CNZS V2 means for commodity EACs, guardrails, and Scope 3 implementation, see the SBTi CNZS V2 commodity EAC guide.
Separating attributes from physical flows
Emerging guidance recognizes that high-integrity systems can track environmental attributes separately from physical commodities when direct matching is difficult.
Lifecycle controls for every certificate
Buyers and producers need traceable records for issuance, transfer, allocation, retirement, supporting documents, and claim evidence.
Documentation that can withstand review
S3 is designed to organize producer, facility, methodology, emissions-intensity, and transaction data for sustainability, finance, legal, and assurance teams.
Commodity EACs are now part of the Scope 3 implementation toolkit
See how SBTi's final Corporate Net-Zero Standard V2 references commodity certificates, book-and-claim, integrity guardrails, and system-level impact for practical Scope 3 implementation.
How S3 Markets aligns with AIM v1.0
AIM v1.0 emphasizes the need for high-quality intervention records and credible systems of record. S3 Markets is built to support those expectations by creating a digital record for each EAC, linking that record to underlying producer documentation, governing the certificate lifecycle, and preserving the evidence buyers need to substantiate claims.
AIM v1.0 concept
Intervention records
S3 infrastructure mapping
S3 records certificate issuance against low-carbon commodity production, facility data, methodology references, and supporting verification materials.
AIM v1.0 concept
Book-and-claim lifecycle
S3 infrastructure mapping
The platform supports issuance, allocation, transfer, and retirement workflows so attributes can move through a controlled system of record.
AIM v1.0 concept
Claims and retirement
S3 infrastructure mapping
Buyers receive retirement-backed records that help support careful internal reporting, audit review, and external communications.
AIM v1.0 concept
Double-counting prevention
S3 infrastructure mapping
Controlled custody, retirement status, transaction history, and certificate metadata help reduce double issuance, double sale, and double claim risk.
See the detailed Standards Alignment Table
Review how S3 Markets maps to selected AIM v1.0 and ISO 22095-3 expectations for system-of-record integrity, book-and-claim chain of custody, retirement, and double-counting controls.
How S3 Markets aligns with ISO 22095-3
ISO 22095-3 provides requirements and guidance for book-and-claim chain-of-custody systems. S3 Markets is designed around the same core operating logic: a transferable instrument represents the right to claim specified characteristics, ownership can move separately from the physical product, and retirement marks the final use of that claim right.
Book-and-claim architecture
S3 supports the transfer of environmental attributes separately from physical commodity flows.
Unique claim rights
Each EAC is designed to represent a defined entitlement to claim specified low-carbon attributes.
Issuance controls
Certificates are created only against documented and reviewable underlying activity.
Ownership transfer
EAC ownership can be tracked through registry events.
Retirement and end of life
Retired EACs are no longer available for transfer or future claims.
Double-counting safeguards
S3 uses issuance discipline, contractual controls, and lifecycle tracking to reduce double issuance, double selling, and double claiming risk.
Recordkeeping and transparency
Registry records preserve lifecycle history and supporting documentation.
Structured data workflows
The system is designed to support exports, APIs, and structured data that can work across corporate reporting and assurance workflows.
The controls buyers should expect from a credible Scope 3 EAC registry
Credible Scope 3 EAC programs need more than a marketplace listing. They need controls that make certificate issuance, transfer, retirement, and claims reviewable by buyers, assurance providers, and ecosystem partners.
Verified production data
EACs can be linked to production information, emissions-intensity data, verification materials, and facility documentation.
Clear system boundaries
Records define the relevant producer, commodity, facility, certificate scope, and lifecycle status.
Unique certificate records
Tokenized records and registry identifiers help create traceable instruments rather than informal attribute claims.
Transfer and ownership tracking
Lifecycle events document how ownership moves through issuance, allocation, transfer, and custody workflows.
Retirement-backed claims
Retirement marks the end of certificate transferability and creates a record buyers can use for responsible claim support.
Double-counting controls
Issuance discipline, contractual controls, and lifecycle tracking reduce double issuance, double selling, and double claiming risk.
Transparent documentation
Supporting evidence can be preserved alongside the certificate record for review, reporting, and assurance workflows.
Governance pathway
Registry rules, verification references, public statements, ledger data, and integrity reporting can support stronger oversight as the market scales.
Built for today, with a pathway toward stronger independent oversight.
S3 Markets recognizes that credible registry infrastructure requires more than software. It requires transparent rules, external verification, conflict-management safeguards, auditable records, and a governance model that becomes more independent as the market scales.
Today, S3's approach combines standards alignment, documented controls, independent verification, smart-contract lifecycle logic, public verifier statements, auditable ledger data, and annual integrity reporting. Over time, S3's governance model is designed to evolve toward more formal independent oversight for registry policy, methodology review, assurance, compliance, and security.
Why this matters for corporate buyers
For corporate buyers, standards alignment is not an academic issue. It determines whether an EAC can withstand scrutiny from sustainability teams, procurement teams, auditors, and stakeholders. S3 Markets helps buyers move from interest to execution by giving them access to credible low-carbon commodity attributes with the documentation, lifecycle controls, and retirement evidence needed to support responsible Scope 3 action.
S3 Markets' standards-alignment materials are provided for informational purposes. References to external standards and guidance do not imply certification, endorsement, or approval by the relevant standards bodies.
Prepare for the next generation of Scope 3 market instruments.
S3 Markets helps companies identify, procure, track, and retire high-integrity Environmental Attribute Certificates from low-carbon commodity producers.