Scope 3 Impact Delta (S3ID) is a collaboration between Scope 3 Climate Capital, a UK-based Community Interest Company (CIC), and Impact Delta, a US-based consulting firm. Three bodies guide the day-to-day activities S3ID:

• A Steering Committee, which has overall responsibility for the direction of the initiative. This group encompasses representatives from both Scope 3 Climate Capital and Impact Delta;
• An Advisory Council, which provides feedback, recommendations and guidance on focus and priorities; and
• A Review Group, which reviews and approves proposed STACs early in the project cycle to ensure only solutions that fit within approved principles and criteria move forwards to implementation.

Select members of the Steering Committee attend and co-ordinate Advisory Council meetings, and may also engage with individual Advisory Council members outside formal meetings. The Review Group operates on a broadly independent basis, and its function is to judge whether proposed STACs are aligned with credible standards and data sources.

One of the conditions associated with the approval of a STAC is that the delivery of environmental attributes linked to any given STAC is verified by independent auditor.