Association Test
A first-of-its-kind tool that links decarbonization initiatives to a company’s value chain
The AIM Platform Association Test provides requirements and guidance that allows companies to confidently determine if a decarbonization investment (“intervention”) they want to pursue is associated with the company’s value chain. Assessing if an intervention is associated with a company’s value chain is a critical step to determining if the investment can count towards a company’s climate target.
The Association Test is an elaboration on the content from Criterion 1 of the AIM Platform Criteria, and incorporates feedback received on the Criteria from the public stakeholder consultation.
The Association Test is organized into 3 steps
- Assess your GHG Inventory: Companies shall identify and quantify their GHG Inventory components and subcomponents that may be associated with the studied intervention.
- Assess the Intervention’s Association: Companies shall assess if the intervention is associated with their GHG Inventory.
- Assess Further Association (for interventions associated with a company’s GHG Inventory): Companies shall assess the intervention’s relationship with a company’s value chain using one of the following methods
- Known Supplier or Customer
- Sourcing and Use Region
- Hard-to-Abate Sector
Determining an intervention’s association to a company’s value chain is the first step
Interventions that meet the requirements of the Association Test can be claimed to be associated with the company’s value chain. Additional requirements for assessing intervention quality, as well as guidance on accounting and reporting, are detailed in the Intervention Quality, Accounting, and Reporting (QAR) Standard and Guidance.
Summarized Feedback on the Draft Association Test
In January 2025, the AIM Platform initiated a multi-month pilot of the Association Test, engaging over 20 global companies representing a diverse range of sectors. Concurrently, on February 10, 2025, the AIM Platform released Version 1 of the draft Association Test for public consultation. Stakeholder feedback was collected through April 15, 2025.
The insights gathered from both the pilot program and the public comment period provided valuable input to the AIM Platform Governing Committee and Secretariat. This feedback informed the refinement of the final draft of the Association Test, slated to be released in early 2026, with a focus on ensuring clarity, practical applicability, and the ability to generate results suitable for third-party assurance.
Stakeholder feedback has been anonymized and summarized for public review.