ISO 14068-1

In line with the hierarchy approach an organisation is required to implement measures to achieve carbon neutrality using the following hierarchy of actions, in order of preference:

. GHG emission reductions within the boundary of the subject;
· GHG removal enhancements within the boundary of the subject;
· offsetting the carbon footprint.

This is outlined in a carbon neutrality management plan which follows a continual improvement approach to reduce the use of offsetting over time.

The principles below are fundamental to ensure that the achievement and demonstration of the carbon neutrality and that this is undertaken in a true and fair manner, is scientifically and technically valid, and is communicated in an accurate and non-misleading way.

• Transparency – Relevant information is disclosed publicly to enable stakeholders to understand all statements concerning a commitment to, and achievement of, carbon neutrality and to make decisions with reasonable confidence.
• Conservativeness – Assumptions, values and procedures involved in achieving and demonstrating carbon neutrality ensure that the current status and progress are not overstated.
• Hierarchy approach – Carbon neutrality is primarily achieved through GHG emission reductions, then GHG removal enhancements within the boundary of the subject, before offsetting.
• Supporting transition – Carbon neutrality takes account of the need for sustainable development and the urgent need to transition away from activities that generate significant GHG emissions and is not used to perpetuate “business as usual”.
• Ambition – Entities make choices about the subject, their GHG emission and GHG removal targets, and the use of offsetting that represent a high level of ambition in contributing to the achievement of global net zero GHG emissions.
• Urgency – Immediate and ongoing action is taken to contribute to the achievement of global net zero GHG emissions. Interim targets are set to achieve substantial reductions of GHG emissions in the short term (typically of 5 years to 10 years) and subsequent targets support ongoing action in the long term.
• Science-based approach – The carbon neutrality pathway and carbon neutrality management plan are based on the latest climate science (e.g. IPCC reports). Decisions are reviewed regularly, and targets, policies and actions are adapted as knowledge and science evolves.
• Avoiding adverse impacts – Measures or activities contributing to carbon neutrality minimize adverse impacts on the environment and society.
• Accountability – Accountability for achieving and demonstrating a carbon neutrality claim lies with the top management of the entity that controls the subject and makes the claim.
• Value chain and life cycle approach – Determination of carbon neutrality includes GHG emissions and GHG removals within the whole value chain of the subject, including upstream and downstream processes.

These are the basis for the requirements and guidance in ISO 14068-1.

Organisations can be verified to ISO 14068-1 by achieving and demonstrating carbon neutrality, including emissions reduction, removal enhancement, and responsible offsetting.

Verification to ISO 14068-1 can apply to organisations of all sectors and sizes. It can be used to demonstrate the carbon neutrality of your entire business or to specific activities, such as products, services, buildings, projects, or events.

Verification demonstrates your commitment to climate action, enhances the credibility and transparency of GHG quantification, monitoring, reporting, validation and verification and facilitates the development and implementation of GHG management strategies and plans to reach carbon neutrality.