The Greenhouse Gas Protocol (GHG Protocol) is poised to significantly alter carbon accounting rules, potentially allowing Big Tech companies to use Environmental Attribute Certificates (EACs) to report lower emissions. This shift addresses a critical challenge: tech giants like Amazon, Google, Meta, and Microsoft have ambitious climate goals but face massive emissions from AI-driven data center expansion, reliant on carbon-intensive materials. EACs could let them claim credit for low-carbon cement or steel used elsewhere, even if physically procured locally. Microsoft recently signed an EAC deal for 622,500 tonnes of low-carbon cement from Sublime Systems, though the company suspended operations after losing a government grant. Meta also pursued EACs for steel procurement.

While this offers a potential solution for supply chain emissions, EACs face scrutiny similar to renewable energy certificates (RECs), raising concerns about greenwashing and market integrity. The GHG Protocol's December white paper and the Science-Based Targets Initiative's November draft signal a move towards allowing contractual GHG inventories alongside physical ones. Strict and transparent rules are crucial to prevent EACs from becoming a greenwashing tool, as emphasized by the Sustainable Concrete Buyers Alliance. The cement and steel sectors, responsible for 14% of global emissions, desperately need such innovations to decarbonize, though direct procurement deals like Amazon's cement contract with Brimstone offer a more tangible demand signal for startups.

The success of EACs hinges on investment, regulation, and ensuring they genuinely support low-carbon production rather than just offsetting emissions elsewhere.