Climate Accountability
From voluntary ESG to mandatory disclosure: the verification infrastructure imperative
The Greenwashing Reckoning
Voluntary sustainability reporting failed. Companies claimed carbon neutrality while emissions rose. ESG ratings diverged wildly for the same company. Investors couldn't distinguish genuine progress from marketing.
Regulators responded.
Mandatory Disclosure Era
EU CSRD
- 50,000+ companies required to report
- Standardized metrics (ESRS)
- Third-party assurance mandatory
- Digital tagging for machine readability
SEC Climate Rules
- Scope 1 and 2 emissions mandatory
- Scope 3 for large emitters
- Climate risk in financial filings
- Attestation requirements phased in
ISSB Standards
Global baseline standards adopted or referenced by 20+ jurisdictions, ensuring interoperability with regional frameworks.
The Verification Problem
Disclosure requirements create a verification problem:
- Data Collection: Emissions data scattered across operations, suppliers, logistics. No unified collection infrastructure.
- Calculation Methodology: Multiple standards, varying boundaries, inconsistent methodologies. Results aren't comparable.
- Assurance Gap: Auditors lack tools to verify environmental claims. Manual processes don't scale.
- Greenwashing Detection: No systematic way to identify false or misleading claims.
Blockchain as Verification Infrastructure
Distributed ledger technology solves the verification problem:
Immutable Recording
Every emission event recorded permanently. No retroactive adjustment. Complete audit trail.
IoT Integration
Sensors capture real-world data directly to chain. No manual entry. No manipulation opportunity.
Smart Contract Automation
Calculations execute automatically based on verified inputs. Methodology embedded in code. Consistent, auditable, reproducible.
Cross-Organization Verification
Supply chain emissions verified across organizational boundaries. Scope 3 becomes tractable.
Carbon Markets Infrastructure
Verified emissions data enables functional carbon markets. Current markets suffer from double counting, quality uncertainty, and illiquidity.
Infrastructure solutions include unified registries with cryptographic uniqueness, standardized verification protocols, and automated market making.
Swiss Tech Corp Sustainability Stack
LarvaLINK Integration
Our bioconversion subsidiary demonstrates the full stack: IoT sensors monitoring organic waste processing, Blockchain recording of verified waste volumes, Automated carbon credit calculation, Tokenized credit issuance and trading.
Enterprise Deployments
Supply chain traceability for 3 major retailers. Carbon accounting for manufacturing consortium. ESG reporting automation for financial services.
Methodology Partnerships
Verra methodology development, Gold Standard verification integration, Science Based Targets initiative alignment.
Market Opportunity
Climate accountability infrastructure: CHF 15B+ market by 2030
- Verification services: CHF 5B
- Reporting automation: CHF 4B
- Carbon market infrastructure: CHF 6B
Swiss Tech Corp addresses all three segments through integrated infrastructure.