ISO 14068-1:2023

Overview

ISO 14068-1:2023, "Climate change management - Transition to net zero - Part 1: Carbon neutrality", defines principles, requirements and guidance for achieving and demonstrating carbon neutrality. The standard addresses the full cycle of GHG management for a wide range of subjects - including organizations (companies, local authorities, financial institutions) and products (goods, services, buildings, events) - by specifying how to quantify, reduce and, where appropriate, offset the carbon footprint. It uses “carbon” as shorthand for all greenhouse gases and is explicitly not intended for territorial (national, regional or city) reporting under UNFCCC processes. ISO 14068-1 is GHG programme neutral and complements applicable programme requirements.

Key Topics and Requirements

• Principles: transparency, conservativeness, hierarchy approach, support for transition, ambition, urgency, science-based approach, avoiding adverse impacts, accountability, and a value chain/life cycle perspective.
• Hierarchy: prioritizes direct and indirect GHG emission reductions and GHG removal enhancements in the value chain before resorting to offsetting.
• Quantification: requirements for measuring and documenting emissions and removals (carbon footprint accounting) consistent with ISO 14060 family methods.
• Carbon neutrality management plan: documented pathway, targets, actions, timelines and review processes to reach carbon neutrality.
• Offsetting and carbon credits: guidance and criteria for acceptable carbon credits and crediting programmes when offsets are used as a last resort.
• Commitments and claims: requirements for making and communicating carbon neutrality commitments and for substantiating carbon neutrality claims, including required documented information and reporting (carbon neutrality report).
• Scope and boundaries: instructions for selecting the subject and setting inventory boundaries (organizational, product-level).
• Verification alignment: aligns with ISO requirements for validation/verification and competent assurance bodies.

Practical Applications - Who Uses It

• Corporations building credible net zero or carbon neutrality strategies and public sustainability reporting.
• Product manufacturers quantifying product carbon footprints and seeking neutral claims.
• Service providers, event organizers and building owners implementing reduction pathways and documenting residual emissions.
• Financial institutions and local authorities integrating carbon neutrality into risk management, procurement and investment decisions.
• GHG project developers and auditors aligning projects, credits and verification to international best practice.

Related Standards

ISO 14068-1 is part of the ISO 14060 family and complements:

• ISO 14064-1, -2, -3 (organization, project and verification requirements)
• ISO 14065 and ISO 14066 (validation/verification body and competence)
• ISO 14067 (product carbon footprint) These related standards provide consistent methods for GHG quantification, reporting and assurance that underpin effective carbon neutrality implementation.