Key Takeaways

  • Greenwashing regulations tighten; unsubstantiated carbon claims now carry legal and reputational risk
  • Supply chain carbon reporting pressure increases as large corporates pass Scope 3 requirements downstream
  • SBTi Net Zero V2 standard adopts more approaches for carbon intensity metrics; approach Eight Versa has advocated for years

Carbon Claims Under Heavier Scrutiny

2026 brings tighter rules on carbon marketing claims. The Competition and Markets Authority (CMA) and Advertising Standards Authority (ASA) have strengthened enforcement against misleading environmental claims. Companies making unsubstantiated Net Zero, Carbon Neutral or climate positive claims now face legal action and reputational damage.

What this means:

  • Carbon claims require third-party verification and transparent methodology disclosure.
  • Net Zero and Carbon Neutral claims based purely on offsetting can be challenged.
  • Marketing teams need sign-off from carbon specialists before making environmental claims.


This doesn’t mean you should avoid these goals. Media outlets have misreported this as ‘Carbon Neutral is banned’; it isn’t. The requirement is for verification and substantiation, not prohibition of the terms themselves. If your company makes carbon-related claims in marketing or client communications, you must have verified them against current regulatory standards and definitions.

Supply Chain Carbon Reporting Becomes Non-Negotiable

Large corporates under mandatory climate disclosure requirements (CSRD, ISSB) must report Scope 3 emissions. This creates downstream pressure on suppliers to provide carbon data.

For SMEs, this means client requests for product carbon footprints, supply chain emissions data and reduction plans will increase. Companies unable to provide credible carbon data risk losing contracts or being deprioritised in procurement decisions.

What SMEs should expect:

  • Client RFPs and supplier questionnaires increasingly request carbon data.
  • Larger clients may require suppliers to set carbon reduction targets or achieve certifications.
  • Businesses without carbon accounting capability will face commercial disadvantage.


The gap between companies with credible carbon data and those without will widen in 2026.

SBTi Adopts More Carbon Intensity: What Eight Versa Has Advocated for Years

Absolute carbon reduction targets create problems for growing businesses; revenue growth typically increases absolute emissions even when carbon efficiency improves. Eight Versa has advocated for carbon intensity metrics for years as a more practical alternative. In 2026, the Science Based Targets initiative (SBTi) has finally incorporated more approaches to intensity-based emissions performance into their Net Zero V2 standard.

Carbon intensity metrics (emissions per £ revenue, per employee, per unit produced) allow companies to demonstrate environmental improvement while growing commercially.

Why this matters for SMEs:

  • SBTi adoption adds more legitimacy to intensity metrics for mainstream corporate carbon strategy.
  • Intensity targets align environmental progress with business growth.
  • Easier to communicate to stakeholders than absolute reduction targets that penalise growth.
  • Intensity metrics can be verified and certified (Natural Carbon Solutions’ Carbon Efficient certification).


Companies should track both absolute emissions and intensity metrics. Intensity provides a clearer picture of carbon efficiency independent of business scale.

The Bottom Line

2026 separates companies with credible carbon programmes from those with marketing claims.

The minimum viable carbon position for SMEs: accurate footprint measurement, reduction evidence, and ability to provide carbon data to clients when requested.

Natural Carbon Solutions provides third-party Carbon Efficient certification for companies that demonstrate carbon intensity improvement.

Independent verification, not greenwashing.