ISO 14068-1:2023

Soveltamisala

This document specifies principles, requirements and guidance for achieving and demonstrating carbon neutrality through the quantification, reduction and offsetting of the carbon footprint. This document defines terms used in relation to carbon neutrality and provides guidance on the actions necessary to achieve and demonstrate carbon neutrality. In accordance with common practice, it uses the word “carbon” to refer to all greenhouse gases (GHGs) in compound expressions such as “carbon neutrality”. It is applicable to a wide range of subjects such as organizations (including companies, local authorities and financial institutions) and products (goods or services, including buildings and events). It is not intended to be used for territories (such as regions, countries, states or cities), including signatories to the United Nations Framework Convention on Climate Change (UNFCCC) when reporting national outcomes for the purposes of that Convention. This document establishes a hierarchy for carbon neutrality where GHG emission reductions (direct and indirect) and GHG removal enhancements within the value chain take priority over offsetting. It includes requirements for carbon neutrality commitments and making carbon neutrality claims. This document is GHG programme neutral. If a GHG programme is applicable, the requirements of that GHG programme are additional to the requirements of this document.

Sisällysluettelo

Foreword
Introduction
1 Scope
2 Normative references
3 Terms, definitions and abbreviated terms

3.1 Terms related to carbon neutrality
3.2 Terms related to greenhouse gases
3.3 Terms related to offsetting and carbon credits
3.4 Terms related to the entity seeking carbon neutrality
3.5 Abbreviated terms

4 Principles

4.1 General
4.2 Transparency
4.3 Conservativeness
4.4 Hierarchy approach
4.5 Supporting transition
4.6 Ambition
4.7 Urgency
4.8 Science-based approach
4.9 Avoiding adverse impacts
4.10 Accountability
4.11 Value chain and life cycle approach

5 Approach

5.1 Framework
5.2 Carbon neutrality management hierarchy
5.3 Carbon neutrality pathway
5.4 Documented information

6 Commitment to carbon neutrality
7 Selection of the subject and its boundary

7.1 General
7.2 Documented information

8 Quantification of greenhouse gas (GHG) emissions and GHG removals

8.1 Quantification
8.2 Documented information

9 Carbon neutrality management plan

9.1 Content of carbon neutrality management plan
9.2 Ambition
9.3 Evaluation and revision of the carbon neutrality management plan
9.4 Documented information

10 Greenhouse gas (GHG) emission reductions and GHG removal enhancements

10.1 Greenhouse gas (GHG) emission reductions
10.2 Greenhouse gas (GHG) removal enhancements
10.3 Documented information

11 Offsetting the carbon footprint

11.1 General
11.2 Criteria for carbon credits
11.3 Criteria for carbon crediting programmes
11.4 Documented information

12 Carbon neutrality report
13 Carbon neutrality claims

Annex A Carbon neutrality pathway (informative)
Annex B Additional requirements for specific cases (normative)
Annex C Comparison between International Standards on quantification and GHG Protocol Accounting and Reporting Standards (informative)
Annex D Ambition (informative)

Bibliography

Näytä kaikki

Foreword
Introduction
1 Scope
2 Normative references
3 Terms, definitions and abbreviated terms

3.1 Terms related to carbon neutrality
3.2 Terms related to greenhouse gases
3.3 Terms related to offsetting and carbon credits
3.4 Terms related to the entity seeking carbon neutrality
3.5 Abbreviated terms

4 Principles

4.1 General
4.2 Transparency
4.3 Conservativeness
4.4 Hierarchy approach
4.5 Supporting transition
4.6 Ambition
4.7 Urgency
4.8 Science-based approach
4.9 Avoiding adverse impacts
4.10 Accountability
4.11 Value chain and life cycle approach

5 Approach

5.1 Framework
5.2 Carbon neutrality management hierarchy
5.3 Carbon neutrality pathway
5.4 Documented information

6 Commitment to carbon neutrality
7 Selection of the subject and its boundary

7.1 General
7.2 Documented information

8 Quantification of greenhouse gas (GHG) emissions and GHG removals

8.1 Quantification
8.2 Documented information

9 Carbon neutrality management plan

9.1 Content of carbon neutrality management plan
9.2 Ambition
9.3 Evaluation and revision of the carbon neutrality management plan
9.4 Documented information

10 Greenhouse gas (GHG) emission reductions and GHG removal enhancements

10.1 Greenhouse gas (GHG) emission reductions
10.2 Greenhouse gas (GHG) removal enhancements
10.3 Documented information

11 Offsetting the carbon footprint

11.1 General
11.2 Criteria for carbon credits
11.3 Criteria for carbon crediting programmes
11.4 Documented information

12 Carbon neutrality report
13 Carbon neutrality claims

Annex A Carbon neutrality pathway (informative)
Annex B Additional requirements for specific cases (normative)
Annex C Comparison between International Standards on quantification and GHG Protocol Accounting and Reporting Standards (informative)
Annex D Ambition (informative)

Bibliography

Tuoteryhmä(t)

13.020.40 Pollution, pollution control and conservation »

Sidokset

Velvoittavat viittaukset

ISO 14064-1 Greenhouse gases — Part 1: Specification with guidance at the organization level for quantification and reporting of greenhouse gas emissions and removals
ISO 14064-3 Greenhouse gases — Part 3: Specification with guidance for the verification and validation of greenhouse gas statements
ISO 14067 Greenhouse gases — Carbon footprint of products — Requirements and guidelines for quantification

Tekninen komitea

ISO/TC 207/SC 7 Greenhouse gas and climate change management and related activities »

Vahvistuspäivä

30.11.2023

Julkaisupäivä

30.11.2023

Painos

2023

Sivumäärä

44

Julkaisun kieli

englanti