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How we handle CO₂ attribution to ensure compliance and transparency

Tree-Nation uses a dual CO₂ attribution model that ensures CSRD-compliant carbon reporting. It assigns official CO₂ sequestration claim rights only to tree purchasers, while allowing gift recipients to view symbolic impact without carbon ownership.

🌳 Overview

Tree-Nation enables individuals and organizations to plant trees either for themselves or as gifts to others. Each tree is associated with an estimated CO₂ sequestration value.

To ensure transparency and compliance with international sustainability frameworks such as CSRD, ESRS, and the GHG Protocol, Tree-Nation applies a clear and robust CO₂ attribution model. This model defines who can officially claim CO₂ sequestration and how gifted trees are displayed, preventing any risk of double claiming.

🔍 Why CO₂ attribution matters

In carbon accounting, two risks must be avoided:

  • Double counting
    The same CO₂ sequestration being included in multiple carbon footprints.

  • Double claiming
    More than one entity asserting ownership over the same CO₂ reduction.

While visibility of impact is important, double claiming is not permitted under recognized sustainability standards. Tree-Nation’s system is designed to fully prevent this.

✅ Tree-Nation’s dual CO₂ attribution model

Each Tree-Nation forest account includes:

  • A Forest: the list of trees you have planted and/or received

  • A CO₂ dashboard with two clearly separated categories

1. Claimed CO₂ (Official offsets)

This section includes only CO₂ linked to trees you have purchased yourself.

  • CO₂ is fully traceable to the original order

  • Linked to a retirement log (internal or external, depending on the project)

  • Eligible for use in official sustainability reporting (e.g. CSRD)

  • Supported by documentation such as retirement certificates, project details, and audit trails

Only this CO₂ can be used in formal carbon accounting.

2. Shared CO₂ (Symbolic impact)

This section includes CO₂ from trees you have received as gifts from other users or organizations.

  • Clearly marked as non-claimable

  • Displayed for transparency and engagement only

  • Cannot be included in any official carbon footprint or sustainability report

Each gifted tree is accompanied by a clear disclaimer, for example:

“These trees were gifted to you by [Sponsor]. Their CO₂ is officially claimed by them and cannot be included in your carbon reporting.”

The environmental impact is real, but the carbon ownership remains with the purchaser.

📊 How this appears in your Dashboard

Your CO₂ dashboard separates both values clearly:

  • Claimed CO₂
    CO₂ you officially own and may report

  • Shared CO₂
    CO₂ associated with gifted trees, shown for information only

This separation ensures there is no ambiguity for auditors, partners, or internal stakeholders.

Screenshot 2025-12-18 at 15.25.56

📄 Certificates and traceability

Claimed CO₂

  • Eligible for retirement certificates

  • Linked to a retirement registry

  • Can be exported or referenced for compliance reporting (e.g. ESRS E1)

Shared CO₂

  • May include symbolic acknowledgements

  • Cannot generate certificates

  • Cannot be linked to registries or offset claims

🌱 Summary

Tree-Nation’s CO₂ attribution model is designed to balance:

  • Regulatory compliance

  • Full transparency

  • Meaningful engagement for gift recipients

Only verified and purchased CO₂ sequestration can be claimed, while gifted trees remain visible as symbolic impact without creating any risk of double claiming.