scope:

This document specifies principles, requirements and guidance for achieving and demonstrating carbon neutrality through the quantification, reduction, removal, and offsetting of greenhouse gas (GHG) emissions. 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 terms such as 'carbon neutrality'. This document is applicable to a wide range of subjects such as organizations (including companies, local authorities and financial institutions) and products (including services, events, and buildings). This document is not intended for use by territories. NOTE - For countries guidance on quantification of GHG emissions and removals has been agreed under the United Nations Framework Convention on Climate Change (UNFCCC). This document establishes a hierarchy for carbon neutrality where GHG emission reductions (direct and indirect) and increased GHG removals enhancements take precedence over offsetting. This document 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.