What are Environmental Attribute Certificates (EACs)?

To kick off 2026 we want to share five posts on EACs – what they are, why they are gaining traction now and what to expect in 2026.
Wishing you all a splendid and sustainable 2026! ✨

➡️ EACs are about to become one of the most important instruments in corporate decarbonisation.

Environmental Attribute Certificates (EACs) are quietly moving from the margins of sustainability into the core of corporate strategy. And over the next few years, they will shape how companies hit their 2030 targets.

Environmental Attribute Certificates (EACs) are tradable instruments that represent verified environmental benefits. They separate the environmental benefit from the physical product or activity. That benefit can then be transferred, sold, and applied by another company against its own climate targets.
This is the principle behind:
– Renewable Energy Certificates (RECs)
– Sustainable Aviation Fuels (SAF)
– Carbon credits

And it is now expanding into materials, products and circular economy assets including:
– Low-carbon aluminium or copper
– Recycled materials
– Refurbished electronics with low carbon intensity
These are new asset types – but with the same logic applied.

Corporate supply chains are slow, complex and hard to change. Commercially and logistically, companies can’t:
– instantly switch suppliers
– redesign products overnight
– rebuild global procurement in a single budget cycle

But they are expected to:
– reduce emissions intensity
– hit interim 2030 targets
– show real, measurable progress

EACs exist to solve that tension. They introduce optionality and speed into supply chains that are otherwise rigid and hard to forecast.
What do high-quality EACs actually represent? At their best, EACs are backed by a real activity (e.g. 1 MWh of solar power, 1 kg of recycled aluminium, 1 kg of refurbished electronics):
– a recognised methodology
– independent third-party verification
– and registry tracking to avoid double counting and enable retirement

Because EACs are emerging as a leading tool for corporates. They can now be used as part of:
– Scope 2 strategies
– Scope 3 strategies
– Interim 2030 target planning
– Sustainability-linked finance (think green bond performance tracking)
– Procurement decision-making

For corporate strategic planning, they sit at the intersection of:
– Sustainability teams trying to drive impact
– And finance teams trying to manage cost, risk and volatility

…that combination is powerful.

➡️ In the next post, we’ll cover why low-carbon intensity EACs are part of a new wave of innovative certificates designed to support real Scope 3 carbon reduction action.

Sebastian Foot

Co-founder of Bloom Sustainability Advisors.

20+ years sustainable finance experience.