ISO 14068-1:2023

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.