Double counting

Double counting describes a situation in which one and the same emissions reduction or removal is claimed more than once toward climate targets or climate claims. This can take different forms: the double issuance of credits for the same climate mitigation measure, the double sale of a credit to multiple buyers, or double crediting when, for example, both the country in which a climate project is implemented and the financing company or country claim the same emissions reduction for themselves.

At the intergovernmental level, double counting is addressed under Article 6 of the Paris Agreement through so-called corresponding adjustments: if a country sells emissions reductions to another country, it must adjust its own emissions balance accordingly, adding the sold amount back to its own emissions, while the buyer may deduct it from its balance. This mechanism is intended to ensure that one tonne of CO₂ reduction is credited toward a climate target only once.

Double counting is also relevant outside intergovernmental mechanisms, particularly in the voluntary carbon market and for company-related climate claims along supply chains. If, for example, both a supplier and its customer claim the same emissions reduction for their respective climate accounting, a distorted, overly positive picture of the actual climate impact achieved results.

For companies, avoiding double counting is an essential prerequisite for credible climate claims. This requires careful verification of the origin and ownership of emissions credits, the use of transparent registries, and a clear distinction between a company's own reduction achievements and those already credited elsewhere in the value chain. Double counting is therefore closely linked to issues of transparency and avoiding greenwashing.