ISO 14068-1:2023

Climate change management — Transition to net zero — Part 1: Carbon neutrality

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.

Gestion du changement climatique — Transition vers le zéro émission nette — Partie 1: Neutralité carbone

General Information

• Status: Published
• Publication Date: 29-Nov-2023
• ICS: 13.020.40 - Pollution, pollution control and conservation
• Technical Committee: ISO/TC 207/SC 7 - Greenhouse gas management and related activities
• Drafting Committee: ISO/TC 207/SC 7/WG 15 - Carbon neutrality
• Current Stage: 6060 - International Standard published
• Start Date: 30-Nov-2023
• Due Date: 19-Nov-2023
• Completion Date: 30-Nov-2023

Standards Content (Sample)

INTERNATIONAL ISO
STANDARD 14068-1
First edition
2023-11
Climate change management —
Transition to net zero —
Part 1:
Carbon neutrality
Gestion du changement climatique — Transition vers le zéro émission
nette —
Partie 1: Neutralité carbone
Reference number
ISO 14068-1:2023(E)
© ISO 2023

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ISO 14068-1:2023(E)
COPYRIGHT PROTECTED DOCUMENT
© ISO 2023
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may
be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting on
the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address below
or ISO’s member body in the country of the requester.
ISO copyright office
CP 401 • Ch. de Blandonnet 8
CH-1214 Vernier, Geneva
Phone: [phone]
Email: [e-mail]
Website: www.iso.org
Published in Switzerland
ii
  © ISO 2023 – All rights reserved

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ISO 14068-1:2023(E)
Contents Page
Foreword .v
Introduction . vi
1 Scope . 1
2 Normative references . 1
3 Terms, definitions and abbreviated terms . 1
3.1 Terms related to carbon neutrality . 2
3.2 Terms related to greenhouse gases . 3
3.3 Terms related to offsetting and carbon credits . 5
3.4 Terms related to the entity seeking carbon neutrality . 6
3.5 Abbreviated terms . 8
4 Principles . 8
4.1 General . 8
4.2 Transparency . 9
4.3 Conservativeness. 9
4.4 Hierarchy approach . 9
4.5 Supporting transition . 9
4.6 Ambition . 9
4.7 Urgency . 9
4.8 Science-based approach . 9
4.9 Avoiding ad
...

FINAL
INTERNATIONAL ISO/FDIS
DRAFT
STANDARD 14068
ISO/TC 207/SC 7
Greenhouse gas management and
Secretariat: SCC
climate change management and
Voting begins on:
2023-08-31 related activities — Carbon neutrality
Voting terminates on:
Gestion des gaz à effet de serre et du changement climatique et
2023-10-26
activités associées — Neutralité carbone
RECIPIENTS OF THIS DRAFT ARE INVITED TO
SUBMIT, WITH THEIR COMMENTS, NOTIFICATION
OF ANY RELEVANT PATENT RIGHTS OF WHICH
THEY ARE AWARE AND TO PROVIDE SUPPOR TING
DOCUMENTATION.
IN ADDITION TO THEIR EVALUATION AS
Reference number
BEING ACCEPTABLE FOR INDUSTRIAL, TECHNO-
ISO/FDIS 14068:2023(E)
LOGICAL, COMMERCIAL AND USER PURPOSES,
DRAFT INTERNATIONAL STANDARDS MAY ON
OCCASION HAVE TO BE CONSIDERED IN THE
LIGHT OF THEIR POTENTIAL TO BECOME STAN-
DARDS TO WHICH REFERENCE MAY BE MADE IN
NATIONAL REGULATIONS. © ISO 2023

---------------------- Page: 1 ----------------------
ISO/FDIS 14068:2023(E)
FINAL
INTERNATIONAL ISO/FDIS
DRAFT
STANDARD 14068
ISO/TC 207/SC 7
Greenhouse gas management and
Secretariat: SCC
climate change management and
Voting begins on:
2023-08-31 related activities — Carbon neutrality
Voting terminates on:
Gestion des gaz à effet de serre et du changement climatique et
2023-10-26
activités associées — Neutralité carbone
COPYRIGHT PROTECTED DOCUMENT
© ISO 2023
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may
be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting on
the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address below
or ISO’s member body in the country of the requester.
RECIPIENTS OF THIS DRAFT ARE INVITED TO
ISO copyright office
SUBMIT, WITH THEIR COMMENTS, NOTIFICATION
OF ANY RELEVANT PATENT RIGHTS OF WHICH
CP 401 • Ch. de Blandonnet 8
THEY ARE AWARE AND TO PROVIDE SUPPOR TING
CH-1214 Vernier, Geneva
DOCUMENTATION.
Phone: [phone]
IN ADDITION TO THEIR EVALUATION AS
Reference number
Email: [e-mail]
BEING ACCEPTABLE FOR INDUSTRIAL, TECHNO-
ISO/FDIS 14068:2023(E)
Website: www.iso.org
LOGICAL, COMMERCIAL AND USER PURPOSES,
DRAFT INTERNATIONAL STANDARDS MAY ON
Published in Switzerland
OCCASION HAVE TO BE CONSIDERED IN THE
LIGHT OF THEIR POTENTIAL TO BECOME STAN-
DARDS TO WHICH REFERENCE MAY BE MADE IN
ii
  © ISO 2023 – All rights reserved
NATIONAL REGULATIONS. © ISO 2023

---------------------- Page: 2 ----------------------
ISO/FDIS 14068:2023(E)
Contents Page
Foreword .v
Introduction . vi
1 Scope . 1
2 Normative references . 1
3 Terms, definitions and abbreviated terms . 1
3.1 Terms related to carbon neutrality . 2
3.2 Terms related to greenhouse gases . 3
3.3 Terms related to offsetting and carbon credits . 5
3.4 Terms related to the entity seeking carbon neutrality . 6
3.5 Abbreviated terms . 8
4 Principles . 8
4.1 General .
...

© ISO 2023 – All rights reserved
ISO/FDIS 14068:2023(E)
Date: 2023-07-0608
ISO/TC 207/SC 7/WG 15
Secretariat: SCC
Greenhouse gas and climate change management and related activities — Carbon neutrality

FDIS stage

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© ISO 2023 – All rights reserved
Gestion des gaz à effet de serre et du changement climatique et activités associées — Neutralité
carbone

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ISO/FDIS 14068:2023(E)
© ISO 2023
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no
part of this publication may be reproduced or utilized otherwise in any form or by any means,
electronic or mechanical, including photocopying, or posting on the internet or an intranet, without
prior written permission. Permission can be requested from either ISO at the address below or
ISO's member body in the country of the requester.
ISO Copyright Office
CP 401 • CH-1214 Vernier, Geneva
Phone: + 41 22 749 01 11
Email: [e-mail]
Website: www.iso.org
Published in Switzerland.
4iv © ISO 2023 – All rights reserved

---------------------- Page: 3 ----------------------
ISO/FDIS 14068:2023(E)
Contents
Contents . iii
Foreword . vi
Introduction . vii
Figure 1 — This document (ISO 14068) in relation to other ISO standards. ix
1 Scope . 1
2 Normative references . 1
3 Terms, definitions and abbreviated terms . 2
3.1 Terms related to carbon neutrality . 2
3.2 Terms related to greenhouse gases . 3
3.3 Terms related to offsetting and carbon credits . 6
3.4 Terms related to the entity seeking carbon neutrality . 7
3.5 Abbreviated terms . 9
4 Principles . 9
4.1 General . 9
4.2 Transparency . 9
4.3 Conservativeness . 9
4.4 Hierarchy approach . 9
4.5 Supporting transition . 10
4.6 Ambition . 10
4.7 Urgency. 10
4.8 Science-based approach . 10
4.9 Avoiding adverse impacts . 10
4.10 Accountability . 10
4.11 Value chain and life cycle approach . 10
5 Approach .
...