About / And independence

Twenty years of assessing carbon, applied to buying it.

360° Impact Portfolio is the carbon credit procurement service of Carbon Advisory Limited. The method on this site was built because the alternative — one person deciding under time pressure, without the frameworks — is how the market got its reputation.

The problem / Why we built a method

Someone has to decide whether a credit is fit to buy.

Whether the project is additional, whether the tonne has been counted twice, whether the methodology still holds, whether anyone was harmed, and whether the credit supports the specific claim the organisation intends to make.

Normally that decision falls to one person without the time, the appropriate frameworks or the technical expertise for it. So in practice it gets made without the assessment behind it. The published method is our answer to that, and it works by separating a question of eligibility from a question of cost.

Stage one is not a matter of degree

A project meets the requirements for the intended claim or it does not. Nothing weaker is offered at a lower price, because nothing weaker is offered at all. That is the part that has to be settled before anyone talks about money.

Stage two is ordinary procurement

Within what qualifies, we source as efficiently as we can, and that efficiency reaches the client in the price. Once the specification is fixed, price is the only thing left to optimise, and we use it for what it is: a cost to keep down.

Turning a technical judgement into a procurement decision is the whole idea, and the order is what makes it work.

The method, in full →

Capability

Where the capability comes from.

The experience is practical and continuing, and it is why we can identify the least-cost route to a specification quickly, assess it properly and document the decision.

Certification and verification

Twenty years of carbon certification and verification practice. The assessment work on this site is an application of that, turned towards the buying decision rather than the issuing one.

Procurement since 2020

Carbon credits procured for clients since 2020, alongside long-standing client relationships, some of them extending back twenty years.

Direct market relationships

Direct developer relationships and market contacts, with a working knowledge of which project types, vintages and cohorts are available at what price on any given day.

We screen projects on an ongoing basis rather than in response to enquiries. Every assessment on our books was made for our own buying decisions, before any client saw it.

Independence / Two conflicts

One familiar conflict does not apply here. A different one does.

Naming the second is more useful than protesting about the first. An independence claim that only addresses the conflict you do not have is not an independence claim.

The one that does not apply

There is a familiar criticism of carbon credit rating: the rater is paid by the party being rated. That is not this model. No project developer pays us to assess its projects, and no assessment is produced at a developer’s request. Our relationships with developers are purchasing relationships. We take no referral commissions, rebates or fees from developers, registries or brokers — our revenue is the price the client agrees, and nothing else.

The one that does

We are the seller, acting as principal rather than as the client’s agent, and we hold no inventory to clear. But because we quote a fixed price ahead of sourcing, our margin expands when we source at lower cost. That is a real incentive pointing in a direction nobody should have to trust us about, so rather than ignore it we constrain it contractually.

Five constraints

Constraints, not intentions.

Each of these is something a client or an assurance provider can check. None of them asks you to take a view about our character, which is the point.

There is no route by which commercial pressure on our side resolves itself into a weaker credit on yours.

01

You contract against a defined specification

A named claim category and a named Impact Band, both set out in a published specification. What arrives can be checked against what you agreed rather than accepted on trust.

02

We warrant the assessment

Every credit assessed against the published criteria for its role, every carbon-carrying credit meeting the contracted claim category, and the delivered portfolio meeting the contracted band at the date of assessment, with the work recorded in full.

03

You get the workings

You and your auditor can inspect the underlying assessment and check it against the rules published on this site. Nothing about the screen is visible only to us.

04

Commercial staff cannot change the outcome

Verdicts and scores cannot be edited, and tonnage cannot be reallocated after the fact, to make a cheaper portfolio reach a contracted band. That is enforced in the software rather than left to internal policy.

05

The pressure valve is price, not quality

Where the market moves against us, the decision goes back to you: a revised price on the same specification, or a refund. We do not substitute a weaker credit to hold a price, and we retain no fee on an assignment we could not complete.

The assessors / Judgement

All of this depends on judgements made by people.

A criterion is tested against documentation and a verdict reached. A goal is scored against evidence and a step chosen. Those are judgements — made against a published standard, by practitioners applying it as consistently as we can make them, but judgements. Saying otherwise would be the first thing an assurance provider disbelieved.

The standard we hold ourselves to

Two people assessing the same project independently should reach the same verdict on every criterion, and land within one step of each other on every goal. A calibration sample runs quarterly, and the written guide names in advance the criteria most likely to produce disagreement, so those are the ones we sample.

What happens when they disagree

We treat the written guide as being at fault rather than the assessor, and revise it. Two competent people reading the same rule and reaching different answers is a defect in the rule. Fixing the assessor would leave the same ambiguity waiting for the next one.

Where a judgement is close, the method takes the lower reading. This is designed in, and it is not discretionary. Where documentation is silent or ambiguous, a criterion is recorded as a gap rather than as met, and a goal takes the lower step. Variability resolves towards the more conservative answer rather than in whichever direction suits the sale. On the pass rule, that means a borderline project fails.

How a verdict is recorded →

Governance / Version control

Everything on this site is a summary of something controlled.

Behind the published pages sits a technical set: the assessment manual, the assessor guides, the applicability matrices, the commercial and operating model, the governance document, the claim-eligibility schedule and the position papers. That set is the actual standard. Each document carries a version and a change record.

Sent on request, not downloaded

Not because they are confidential. The gates, the criteria, the verdict vocabulary, the scoring ladder and the pass rule are all published openly here. They are working assessor documents written for people who assess projects, and handing the full set to someone who asked a simple question is not disclosure. It is a wall. Ask, and they arrive. If you are an assurance provider testing a claim one of our clients has made, say so and we will prioritise it.

A revision does not reach backwards

A portfolio remains assessed under the method contracted for its original claim period, so a later revision changes neither what was delivered nor what may be claimed. At a subsequent engagement, existing holdings are re-screened against the method then in force, and the client receives the eligibility and impact-band gap analysis that follows from it.

What is not yet settled

A method that publishes only its settled parts is telling you half of what you need. These are open, and they are marked as open wherever they appear on this site.

  • ISO 14060 is cited as ISO/DIS 14060:2026. Its requirements are treated as provisional until the final International Standard is published, at which point we will confirm the designation, clause numbering and any substantive change before presenting the mapping as final.
  • Net-zero residual counterbalancing is provisional. Two of its conditions must be validated against a representative sample of removal technologies before the category becomes operational.
  • Band boundaries are working values. The names are settled and the method is not changing, but the numeric thresholds are revised as the assessed universe grows. Every portfolio is assessed against those in force at its date of assessment.
  • A fifth scoring step arrives on 1 January 2031. Independently verified impact, with a published review during 2029. From that date, impact that has not been independently verified will no longer reach the upper bands.

As at September 2026.

The limit

We are a seller with a published method. We are not an assurance body.

Twenty years of verification practice is what makes the assessment competent. It does not make us independent of the transaction, and no amount of experience could.

What we do

Assess projects against published criteria, curate a portfolio to a contracted specification, buy and retire the credits in your name, and record the whole decision in a form an independent reviewer can follow. We are your commercial counterparty throughout.

What we do not do

We do not verify credits ourselves, and the evidence pack is not an assurance opinion. Where your organisation requires independent assurance, our documentation is structured to support that review and the assurance conclusion remains your provider’s. Compliance responsibility remains yours.

An assessment made by the seller is worth something only if the seller publishes the rules and hands over the workings. That is why both are on this site.

360° Impact Portfolio is a trading name of Carbon Advisory Limited, registered in England and Wales. Company number 13584867. Registered office: 27 Old Gloucester Street, London, England, WC1N 3AX.

Next step

Specify your portfolio.

Tell us the claim you intend to make and the Impact Band you want the finished portfolio to reach. Everything on this page is checkable against what we then deliver.