ISO 14068-1-2023 PDF

Full title and description

ISO 14068-1:2023 — Climate change management — Transition to net zero — Part 1: Carbon neutrality. This International Standard specifies principles, requirements and guidance for achieving and demonstrating carbon neutrality for subjects such as organisations, products (goods and services), buildings and events; it emphasises a hierarchy that prioritises GHG emission reductions and removal enhancements within the value chain over offsetting.

Abstract

ISO 14068-1:2023 provides a framework to quantify, reduce and, where appropriate, offset carbon footprints to support credible carbon‑neutral claims. It defines terms, sets out core principles and requirements (including commitments, boundary selection, quantification, reduction plans, offsetting and reporting) and is intended to be used alongside existing GHG standards and verification programmes. The document is GHG‑programme neutral and does not set fixed emission thresholds; it establishes a methodological approach for making and substantiating carbon neutrality claims.

General information

• Status: Published.
• Publication date: 30 November 2023 (Edition 1, 2023-11).
• Publisher: International Organization for Standardization (ISO).
• ICS / categories: 13.020.40 (Pollution, pollution control and conservation).
• Edition / version: Edition 1 (2023).
• Number of pages: 44 pages.

Scope

Specifies principles, requirements and guidance for achieving and demonstrating carbon neutrality through quantification, reduction and offsetting of GHG emissions. Applicable to a wide range of subjects (organisations, products, buildings, events and similar) but not intended for national/territorial reporting under UNFCCC. Establishes a hierarchy that prioritises emission reductions and removal enhancements within the value chain before offsetting, and includes requirements for commitments, management plans, reporting and claims.

Key topics and requirements

• Definitions and clarifications of carbon neutrality‑related terms (using “carbon” as shorthand for GHGs in compound expressions).
• Principles and core requirements for setting and communicating carbon neutrality commitments.
• Selection of subject and boundary setting (organisational, product, life‑cycle and value chain boundaries).
• Quantification methodology for GHG emissions and removals (aligns with existing GHG quantification standards).
• Development and implementation of a carbon neutrality management plan (targets, actions, monitoring).
• Priority hierarchy: reduce and enhance removals before considering offsetting; guidance on high‑quality offsetting where used.
• Requirements for carbon neutrality reporting, claims and transparency to reduce greenwashing risk.
• Third‑party verification considerations and alignment with verification standards.

Typical use and users

Used by organisations of all sizes, product manufacturers and service providers, event organisers, buildings developers and financial institutions seeking to plan, implement and demonstrate carbon neutrality. Also used by sustainability practitioners, auditors, verifiers and consultants who design reduction pathways, prepare GHG inventories, develop carbon neutrality reports and assess claims. It supports internal management and external communication of carbon neutrality commitments.

Related standards

Designed to be used alongside existing GHG and product standards and verification protocols, in particular ISO 14064‑1 (organisation‑level GHG quantification and reporting) and ISO 14064‑3 (verification), ISO 14067 (product carbon footprint), and existing programme specifications such as PAS 2060; it is GHG‑programme neutral so programme‑specific rules apply in addition to ISO 14068‑1 requirements.

Keywords

Carbon neutrality; climate change management; transition to net zero; greenhouse gas (GHG) quantification; carbon footprint; emissions reductions; removals; offsetting; reporting; verification; GHG hierarchy; value chain.

FAQ

Q: What is this standard?

A: ISO 14068-1:2023 is the first part of the ISO 14068 series that provides principles, requirements and guidance for achieving and demonstrating carbon neutrality for organisations, products and similar subjects.

Q: What does it cover?

A: It covers definitions, principles, commitment requirements, subject and boundary selection, GHG quantification, management planning, reduction actions, removal enhancements, offsetting guidance, reporting and requirements for making carbon neutrality claims.

Q: Who typically uses it?

A: Organisations (companies, local authorities, financial institutions), product and service providers, event organisers, sustainability practitioners, auditors and verifiers who need a credible, standardised approach to claim and demonstrate carbon neutrality.

Q: Is it current or superseded?

A: Current — ISO 14068-1:2023 was published and released as an International Standard in November 2023 (Edition 1). Users should check ISO or their national standards body for any amendments or future parts in the ISO 14068 series.

Q: Is it part of a series?

A: Yes — ISO 14068 is a series addressing climate change management and the transition to net zero; Part 1 focuses on carbon neutrality, and additional parts are expected to cover related topics and net‑zero transition guidance.

Q: What are the key keywords?

A: Carbon neutrality, greenhouse gases, GHG quantification, emissions reductions, removals, offsetting, reporting, verification, transition to net zero, value chain.