iso.orgNetZeroGuidelinesAcceleratingthetransitiontonetzeroIWA42:2022(E)LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.Pleaseshareyourfeedbackaboutthestandard.ScantheQRcodewithyourphoneorclickthelinkCustomerFeedbackFormLicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.NetzeroguidelinesINTERNATIONALWORKSHOPAGREEMENTIWA42Firstedition2022-11ReferencenumberIWA42:2022(E)©ISO2022LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.iiIWA42:2022(E)COPYRIGHTPROTECTEDDOCUMENT©ISO2022Allrightsreserved.Unlessotherwisespecified,orrequiredinthecontextofitsimplementation,nopartofthispublicationmaybereproducedorutilizedotherwiseinanyformorbyanymeans,electronicormechanical,includingphotocopying,orpostingontheinternetoranintranet,withoutpriorwrittenpermission.PermissioncanberequestedfromeitherISOattheaddressbeloworISO’smemberbodyinthecountryoftherequester.ISOcopyrightofficeCP401•Ch.deBlandonnet8CH-1214Vernier,GenevaPhone:+41227490111Email:copyright@iso.orgWebsite:www.iso.orgPublishedinSwitzerland©ISO2022–AllrightsreservedLicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)Foreword...........................................................................................................................................................................................................................................vIntroduction...............................................................................................................................................................................................................................vi1Scope..................................................................................................................................................................................................................................12Normativereferences......................................................................................................................................................................................23Termsanddefinitions.....................................................................................................................................................................................23.1Termsrelatedtoclimateaction................................................................................................................................................23.2Termsrelatedtogreenhousegases......................................................................................................................................33.3Termsrelatedtomitigationofgreenhousegasemissions...............................................................................53.4Termsrelatingtoorganizationsseekingtoachievenetzero........................................................................74Abbreviatedterms..............................................................................................................................................................................................85Netzeroguidingprinciples........................................................................................................................................................................85.1General............................................................................................................................................................................................................85.2Alignment.....................................................................................................................................................................................................95.3Urgency..........................................................................................................................................................................................................95.4Ambition........................................................................................................................................................................................................95.5Prioritization.............................................................................................................................................................................................95.6Decision-makingbasedonscientificevidenceandindigenousknowledge......................................95.7Risk-basedapproach..........................................................................................................................................................................95.8Credibility.................................................................................................................................................................................................105.9Equityandjustice..............................................................................................................................................................................105.10Transparency,integrityandaccountability...............................................................................................................105.11Achievementandcontinuationofnetzero..................................................................................................................116Establishinglevelsandboundariesfornetzero..............................................................................................................117Leadershipandcommitment................................................................................................................................................................127.1General.........................................................................................................................................................................................................127.2Leadershipcommitment..............................................................................................................................................................137.3Rolesandresponsibilities...........................................................................................................................................................138Targets..........................................................................................................................................................................................................................148.1Planningactionstobetaken....................................................................................................................................................148.2Targetsetting.........................................................................................................................................................................................158.2.1General......................................................................................................................................................................................158.2.2Sectoraltargets.................................................................................................................................................................168.2.3TargetsforScope1emissions..............................................................................................................................178.2.4TargetsforScope2emissions..............................................................................................................................178.2.5TargetsforScope3emissions..............................................................................................................................188.2.6Interimtargets...................................................................................................................................................................199Mitigation..................................................................................................................................................................................................................209.1Planning......................................................................................................................................................................................................209.1.1General......................................................................................................................................................................................209.1.2Contentofmitigationplans.....................................................................................................................................209.2Prioritizationofmitigationactions...................................................................................................................................229.2.1General......................................................................................................................................................................................229.2.2ActionstoaddressScope1andScope2emissions...........................................................................229.2.3ActionstoaddressScope3andotheremissions.................................................................................2310Counterbalancingresidualemissions.........................................................................................................................................2310.1General.........................................................................................................................................................................................................2310.2Credits..........................................................................................................................................................................................................2511Measurementandmonitoring.............................................................................................................................................................2611.1General.........................................................................................................................................................................................................2611.2Useofindicatorsandtools.........................................................................................................................................................26iii©ISO2022–AllrightsreservedContentsPageLicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)12Widerimpact,equityandempowerment................................................................................................................................2712.1Widerimpact..........................................................................................................................................................................................2712.2Fairshareandjusttransition..................................................................................................................................................2812.3Empowerment.......................................................................................................................................................................................2913Communication,reportingandtransparency...................................................................................................................2913.1General.........................................................................................................................................................................................................2913.2Scopeofreportingandinformationtoinclude........................................................................................................3013.2.1Scopeofreporting...........................................................................................................................................................3013.2.2Reportingofnetzeroclaims..................................................................................................................................3113.2.3Limitationsofreporting............................................................................................................................................3213.2.4Credibilityofreports....................................................................................................................................................3314Improvement..........................................................................................................................................................................................................33AnnexA(informative)Workshopcontributors.....................................................................................................................................34Bibliography..............................................................................................................................................................................................................................35iv©ISO2022–AllrightsreservedLicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)ForewordISO(theInternationalOrganizationforStandardization)isaworldwidefederationofnationalstandardsbodies(ISOmemberbodies).TheworkofpreparingInternationalStandardsisnormallycarriedoutthroughISOtechnicalcommittees.Eachmemberbodyinterestedinasubjectforwhichatechnicalcommitteehasbeenestablishedhastherighttoberepresentedonthatcommittee.Internationalorganizations,governmentalandnon-governmental,inliaisonwithISO,alsotakepartinthework.ISOcollaboratescloselywiththeInternationalElectrotechnicalCommission(IEC)onallmattersofelectrotechnicalstandardization.TheproceduresusedtodevelopthisdocumentandthoseintendedforitsfurthermaintenancearedescribedintheISO/IECDirectives,Part1.Inparticular,thedifferentapprovalcriterianeededforthedifferenttypesofISOdocumentsshouldbenoted.ThisdocumentwasdraftedinaccordancewiththeeditorialrulesoftheISO/IECDirectives,Part2(seewww.iso.org/directives).Attentionisdrawntothepossibilitythatsomeoftheelementsofthisdocumentmaybethesubjectofpatentrights.ISOshallnotbeheldresponsibleforidentifyinganyorallsuchpatentrights.DetailsofanypatentrightsidentifiedduringthedevelopmentofthedocumentwillbeintheIntroductionand/orontheISOlistofpatentdeclarationsreceived(seewww.iso.org/patents).Anytradenameusedinthisdocumentisinformationgivenfortheconvenienceofusersanddoesnotconstituteanendorsement.Foranexplanationofthevoluntarynatureofstandards,themeaningofISOspecifictermsandexpressionsrelatedtoconformityassessment,aswellasinformationaboutISO'sadherencetotheWorldTradeOrganization(WTO)principlesintheTechnicalBarrierstoTrade(TBT),seewww.iso.org/iso/foreword.html.InternationalWorkshopAgreementIWA42wasapprovedataworkshophostedbytheBritishStandardsInstitution(BSI),inassociationwithOur2050World,heldvirtuallyinSeptember2022.Inordertorespondtourgentmarketrequirements,InternationalWorkshopAgreementsarepreparedthroughaworkshopmechanismoutsideofISOcommitteestructures,followingaprocedurethatensuresthebroadestrangeofrelevantinterestedpartiesworldwidehavetheopportunitytoparticipate,andareapprovedbyconsensusamongsttheindividualparticipantsintheworkshops.IfthereisanexistingISOcommitteewhosescopecoversthetopic,thepublishedInternationalWorkshopAgreementisautomaticallyallocatedtothiscommitteeformaintenance.AnInternationalWorkshopAgreementisreviewedthreeyearsafteritspublicationandcanbefurtherprocessedtobecomeaPubliclyAvailableSpecification,aTechnicalSpecificationoranInternationalStandard,accordingtothemarketrequirement.AnInternationalWorkshopAgreementcanexistforamaximumofsixyears,followingwhichitiseitherwithdrawnorconvertedintoanotherISOdocument.Anyfeedbackorquestionsonthisdocumentshouldbedirectedtotheuser’snationalstandardsbody.Acompletelistingofthesebodiescanbefoundatwww.iso.org/members.html.v©ISO2022–AllrightsreservedLicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)Introduction0.1GeneralClimatechangeisoneofthemostpressingchallengesthatourworldfaces.ScientificassessmentsthroughtheIntergovernmentalPanelonClimateChange(IPCC)reportshaveshownthatmanyoftheworstconsequencesofclimatechangecanbeavoidedbylimitingglobalwarmingto1,5°Cabovepre-industriallevels.Theglobaltemperatureisalreadyover1°Cabovepre-industriallevels,andscenariosassessedbytheIPCCindicatethatlimitingwarmingto1,5°C,withnoorlimitedtemperatureovershoot,requiresachievingatleastnetzeroglobalcarbondioxide(CO2)emissionsintheearly2050s,alongwithdeepandsustainedglobalreductionsinothergreenhousegasemissions(GHGs)[15][16].Thesescenariosalsoshowthattheearlierandfasteremissionreductionsoccur,thelowerpeakwarmingandthelowerthelikelihoodofovershootingwarminglimits.PeakwarmingdependsoncumulativeCO2emissionsfromthebeginningoftheindustrialperioduptothetimetheyarereducedtonetzero,combinedwiththechangeinnon-CO2emissionsontheclimatesystem,bythetimethetemperaturepeaks.Thisdocumentprovidesguidingprinciplesandrecommendationstoenableacommonapproachwithahighlevelofambition,todriveorganizationstoachievenetzeroGHGsassoonaspossibleandby2050atthelatest.Itisintendedtobeacommonreferenceforgovernanceorganizations(includingvoluntaryinitiatives,adoptionofstandards,policyandnationalandinternationalregulation),andcanhelporganizationstakingactiontocontributetoachievingglobalnetzero.Thisdocumentshouldbeinterpretedandusedinlinewithitspurposeandscopetomaintainandpromotethehighestpossibleclimateambition.Thisdocumentdoesnotaddresslegalandotherobligationsrelatingtoclimateaction.Thisdocumentbuildsonprogressbyvoluntaryinitiatives,campaignsandgovernance,supportingtheirpurposeofprogressingtoaclimatepositivefuture,increasingtheirreachandenablingamoreconsistentapproachforfutureinterventionsanddeliverables,includingISOstandards.The2015ParisAgreement[17]statestheimportanceofachievingaglobalbalancebetweenhuman-causedemissionsbysourcesandhuman-ledremovalsbysinksinthesecondhalfofthe21stcentury,takingintoaccountvaryingcapabilitiesindifferentpartsoftheworld,onthebasisofequity,andinthecontextofsustainabledevelopmentandeffortstoeradicatepoverty.Thisdocumentthereforeincludesrecommendationsonequityandwiderimpact.Thescopeofthisdocumentisalignedtotheobjectivesofthe“High-LevelExpertGroupontheNetZeroEmissionsCommitmentsofNon-StateEntities”,formedattherequestoftheUnitedNations(UN)SecretaryGeneral,andotherUNdevelopments,includingtheUnitedNationsFrameworkConventiononClimateChange(UNFCCC).SomeinitiativesandpolicieslimitactionsrelatingtonetzeroGHGemissionstothoseemissionsandremovalsunderthedirectcontrolofthereportingorganization.ThisdocumentpromotesandgivesguidanceontakingactiontoaddressallGHGemissions,directandindirect,inanorganization’svaluechain.0.2UseofthisdocumentInthisdocument,thefollowingverbalformsareused:—“should”indicatesarecommendation;—“may”indicatesapermission;—“can”indicatesapossibilityoracapability.Informationmarkedas“NOTE”isintendedtoassisttheunderstandingoruseofthedocument.“Notestoentry”usedinClause3provideadditionalinformationthatsupplementstheterminologicaldataandcancontainprovisionsrelatingtotheuseofaterm.vi©ISO2022–AllrightsreservedLicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.InternationalWorkshopAgreementIWA42:2022(E)Netzeroguidelines1ScopeThisdocumentprovidesguidingprinciplesandrecommendationstoenableacommon,globalapproachtoachievingnetzerogreenhousegasemissionsthroughalignmentofvoluntaryinitiativesandadoptionofstandards,policiesandnationalandinternationalregulation.Thisdocumentprovidesguidanceonwhatgovernanceorganizationsandotherorganizationscandotoeffectivelycontributetoglobaleffortstolimitwarmingto1,5°Cbyachievingnetzeronolaterthan2050.Itprovidesguidanceonacommonandequitablecontributionandrecognizesthecapabilityofindividualorganizationsincontributingtoachievingglobalnetzero.Thisdocument,whenusedincombinationwithapplicablescience-basedpathways,providesguidancefororganizationsseekingtosetrobustclimatestrategies.Thisdocumentprovidescommontermsanddefinitions,guidanceandspecificrecommendationson:—netzeroguidingprinciplesforallorganizations;—incorporatingnetzerointostrategiesandpolicies;—whatnetzeromeansatdifferentlevelsandfordifferenttypesoforganization;—settingandaligninginterimandlong-termtargetsbasedonequity,latestscientificknowledge,evidence,researchandagreedgoodpractice;—actionstotaketoachievethesetargets;—greenhousegasemissionreductionswithinthevaluechain;—natureprotectionandrestoration;—avoidedemissionsandotherclimatecontributionsbeyondthevaluechain;—removals;—offsets;—credits;—claims;—monitoring,measuringanduseofappropriateandconsistentindicators;—equity,empowerment,fairshareandwiderimpact;—transparentreportingandeffectivecommunication.Thisdocumentisintendedtoalignterritorialapproachestoachievingnetzero(e.g.bynations,regions,cities)andvaluechainapproachesbyorganizations.Thisdocumentisintendedtoenableandsupportallorganizations,includinggovernanceorganizationsdevelopingpolicies,frameworks,standardsorotherinitiativesonnetzeroforusebyothers.1©ISO2022–AllrightsreservedLicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)Thisdocumentisintendedtocomplementvoluntaryinitiativesandfacilitatealignment,sothatanyorganizationlookingtomakeorsupportanetzeroclaimtakesasimilarapproachregardlessoftheinitiativeitisassociatedwith.NOTE1Asingletargetfororganizationsofnetzeroforallgreenhousegasemissions,assoonaspossibleorby2050atthelatest,isusedinthisdocumenttoprovideacommon,understandableandambitioustarget,inlinewithscientificconsensusontheglobaleffortneededtolimitwarmingto1,5°Cwithnoorlimitedtemperatureovershoot.ThisorganizationaltargetalignswiththetargetstatedintheRacetoZeroCriteria[18].NOTE2Governanceorganizationsinclude:—nationalandsub-national(e.g.regional,local,municipal)governments,asappropriate;—regulators;—voluntaryinitiatives;—intergovernmentalbodies;—internationalandnationalnon-governmentalorganizations.NOTE3Thisdocumentdoesnotprovideguidanceoncarbonneutralityfororganizationsorforproductsandservices.InformationoncarbonneutralityfororganizationswillbeprovidedinISO140681).2NormativereferencesTherearenonormativereferencesinthisdocument.NOTETheNormativereferencesclauselists,forinformation,thosedocumentswhicharecitedinthetextinsuchawaythatsomeoralloftheircontentconstitutesrequirementsofthedocument.3TermsanddefinitionsForthepurposesofthisdocument,thefollowingtermsanddefinitionsapply.ISOandIECmaintainterminologydatabasesforuseinstandardizationatthefollowingaddresses:—ISOOnlinebrowsingplatform:availableathttps://​www​.iso​.org/​obp—IECElectropedia:availableathttps://​www​.electropedia​.org/​NOTETheTermsanddefinitionsclauseprovidesdefinitionsnecessaryfortheunderstandingofcertaintermsusedinthedocument.Somedefinitionshavebeendraftedspecificallyforthisdocument,othersarebasedonexistingterminologicalentriesfromInternationalStandardsandfromdocumentspublishedbytheIntergovernmentalPanelonClimateChange(IPCC),theGreenhouseGasProtocol(GHGP)andUnitedNationsFrameworkConventiononClimateChange(UNFCCC).3.1Termsrelatedtoclimateaction3.1.1netzeronetzeroGHGconditioninwhichhuman-causedresidualGHGemissions(3.2.9)arebalancedbyhuman-ledremovals(3.3.3)overaspecifiedperiodandwithinspecifiedboundariesNote1toentry:Human-ledremovalsincludeecosystemrestoration,directaircarboncaptureandstorage,reforestationandafforestation,enhancedweathering,biocharandothereffectivemethods.Note2toentry:Thewords“human-caused”and“human-led”areintendedtobeunderstoodassynonymouswiththeword“anthropogenic”inIPCCdefinitions.1)Underdevelopment.©ISO2022–Allrightsreserved2LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)[SOURCE:IPCCAR6WorkingGroupIIIAnnex1,definitionof“netzerogreenhousegasemissions”,modified]3.1.2science-basedpathwaytrajectorytoachieveglobalnetzero(3.1.1)greenhousegasemissions(3.2.2)basedonscientificevidenceNote1toentry:Scientificevidencereferstoevidencethathasbeenconfirmedthroughpeerreview.Note2toentry:Inthisdocument,applicablescience-basedpathwaysareindependent1,5°Calignedpathways.3.1.3biodiversitybiologicaldiversityvariabilityamonglivingorganismsontheearth,includingthevariabilitywithinandbetweenspecies,andwithinandbetweenecosystemsNote1toentry:FurtherinformationonbiodiversityisprovidedbytheConventiononBiologicalDiversity.[SOURCE:ISO14050:2020,3.8.22,modified—Note1toentryhasbeenadded.]3.1.4renewableenergyenergycollectedfromresourcesthatarenaturallyreplenishedatarateequalorfasterthanextractedorusedNote1toentry:Renewableenergyincludessourcessuchassunlight,wind,rain,tides,waves,biomass,andgeothermalheat.[SOURCE:IPCCAR6,WorkingGroupIII,Annex1,modified]3.1.5adaptationadjustmentsinecological,socialoreconomicsystemsinresponsetoactualorexpectedclimaticstimuliandtheireffectsorimpactsNote1toentry:Adaptationreferstochangesinprocesses,practicesandstructurestomoderatepotentialdamagesortobenefitfromopportunitiesassociatedwithclimatechange.[SOURCE:UNFCCCGlossaryofclimatechangeacronymsandterms,modified]3.2Termsrelatedtogreenhousegases3.2.1greenhousegasGHGgaseousconstituentoftheatmosphere,naturaloranthropogenic,thatabsorbsandemitsradiationatspecificwavelengthswithinthespectrumofinfraredradiationemittedbytheEarth'ssurface,theatmosphereandcloudsNote1toentry:Greenhousegasescausedbyhumanactivitiesandrelevantforthisdocumentincludecarbondioxide(CO2),methane(CH4),nitrousoxide(N2O),hydrofluorocarbons(HFCs),perfluorocarbons(PFCs),sulfurhexafluoride(SF6)andnitrogentrifluoride(NF3).[SOURCE:ISO14050:2020,3.9.1,modified—Thewords“bothnaturalandanthropogenic”havebeenreplacedwith“naturaloranthropogenic”inthedefinitionandNote1toentryhasbeenadded.]©ISO2022–Allrightsreserved3LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)3.2.2greenhousegasemissionGHGemissionemissionreleaseofagreenhousegas(3.2.1)intotheatmosphereNote1toentry:greenhousegasemissionsincludethosereleasedfrom:—naturalsources(e.g.decompositionofplants);—combustionoffossilfuels;—otherprocesses,includingunintentionalrelease(e.g.causedbyimperfectionsinprocessingequipmentorconditions).Note2toentry:ForGHGemissionsthatoccurnotdirectlyintotheatmospherebutintoabodyofwaterorintosoil,therelevantemissionistheamountbywhichtheconcentrationofthegasincreasesintheatmosphereasaresultofthisemission,accordingtoscientificevidenceforchemicalandbiologicalprocessesthatcanoccurinwaterorsoil.[SOURCE:ISO14050:2020,3.9.8,modified—Theadmittedterm“emission”hasbeenaddedandNotes1and2toentryhavebeenadded.]3.2.3Scope1emissiondirectGHGemissiongreenhousegasemission(3.2.2)fromsources(3.2.7)ownedordirectlycontrolledbytheorganization(3.4.1)Note1toentry:Thisdocumentusestheconceptsofequityshareorcontrol(territorial,financialandoperational)toestablishScope1emissionresponsibility.Note2toentry:Scope1emissionsdonotincludethoseoccurringfromnaturalecosystemsownedorcontrolledbytheorganizationthatarenotundermanagement,orremaininanaturalstateandhavenotbeenmodified.Note3toentry:Scope1emissionsforgovernanceorganizations(3.4.2)operatingataterritoriallevelrefertoGHGemissionsfromsourceslocatedinsidetheboundaryofthatterritory.MoreinformationonScope1emissionsisprovidedintheGHGGlobalProtocolforCommunity-ScaleGreenhouseGasInventories,AnAccountingandReportingStandardforCitiesVersion1.1.[SOURCE:GHGProtocolCorporateAccountingandReportingStandard]3.2.4Scope2emissionindirectGHGemissionfrompurchasedenergygreenhousegasemission(3.2.2)fromthegenerationofpurchasedelectricity,heat,coolingorsteamconsumedbytheorganization(3.4.1)Note1toentry:Scope2emissionsfororganizationsoperatingataterritoriallevelreferstoGHGemissionsotherthanScope1emissions(3.2.3),occurringasaconsequenceoftheuseofgrid-suppliedelectricity,heat,steamandcoolingwithintheterritorialboundary.[SOURCE:GHGProtocolCorporateAccountingandReportingStandard]3.2.5Scope3emissionindirectGHGemissiongreenhousegasemission(3.2.2)thatisaconsequenceoftheorganization's(3.4.1)activitiesbutarisesfromsources(3.2.7)thatarenotownedordirectlycontrolledbytheorganizationNote1toentry:Scope3emissionsincludeallattributablevaluechain(3.4.3)GHGemissionsnotincludedinScope1emissions(3.2.3)orScope2emissions(3.2.4).©ISO2022–Allrightsreserved4LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)Note2toentry:Fororganizationsoperatingataterritoriallevel,Scope3emissionsrefertoGHGemissionsthatoccurfullyorpartiallyoutsidetheterritorialboundaryasaresultofactivitiestakingplacewithintheboundaryandincludetransportacrossboundaries.MoreinformationonScope3emissionsisprovidedintheGHGGlobalProtocolforCommunity-ScaleGreenhouseGasInventories,AnAccountingandReportingStandardforCitiesVersion1.1.[SOURCE:GHGProtocolCorporateAccountingandReportingStandard]3.2.6avoidedemissionavoidedGHGemissionpotentialeffectongreenhousegasemission(3.2.2)thatoccursoutsidetheboundariesoftheorganization(3.4.1)butarisingthroughtheuseofitsproductsorservices,outsideScope1emissions(3.2.3),Scope2emissions(3.2.4)andScope3emissions(3.2.5)Note1toentry:AvoidedemissionscannotbeincludedinclaimsofprogresstowardsScope1,Scope2,andScope3targets.3.2.7sourceGHGsourcehuman-causedactivityorprocessthatreleasesagreenhousegas(3.2.1)intotheatmosphere[SOURCE:ISO14064-1:2018,3.1.2,modified—Thepreferredterm“greenhousegassource”hasbeenreplacedwith“source”andthewords“human-causedactivityor”havebeenaddedtothedefinition.]3.2.8greenhousegasinventoryGHGinventorylistofGHGsources(3.2.7)andGHGsinks(3.3.5),andtheirquantifiedgreenhousegasemissions(3.2.2)andremovals(3.3.3)overaspecifiedperiodoftimeandwithinspecifiedboundaries[SOURCE:ISO14064-1:2018,3.2.6,modified—Thewords“overaspecifiedperiodoftimeandwithinspecifiedboundaries”havebeenadded.]3.2.9residualemissionresidualGHGemissiongreenhousegasemission(3.2.2)thatremainsaftertakingallpossibleactionstoimplementemissionsreductions(3.3.2)Note1toentry:Residualemissionsareestimatedforeachyearfromthenetzero(3.1.1)targetdate(e.g.2050),notforinterimtargetdates,usinga1,5°Calignedscience-basedpathway(3.1.2).Note2toentry:Allpossibleactionsrefertowhatistechnicallyandscientificallyfeasible.3.3Termsrelatedtomitigationofgreenhousegasemissions3.3.1mitigationGHGmitigationhumaninterventiontoreducegreenhousegasemissions(3.2.2)orenhancesinks(3.3.5)[SOURCE:IPCCAR6WGIIIAnnex-IGlossary]©ISO2022–Allrightsreserved5LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)3.3.2emissionsreductionGHGemissionsreductionquantifieddecreaseingreenhousegasemissions(3.2.2)specificallyrelatedtoorarisingfromanactivitybetweentwopointsintimeorrelativetoabaseline(3.3.6)[SOURCE:ISO14050:2020,3.9.17,modified—Thepreferredterm“greenhousegasemissionreduction”hasbeenreplacedwith“emissionsreduction”andthewords“betweenabaselinescenarioandtheproject”havebeenreplacedwith“specificallyrelatedtoorarisingfromanactivitybetweentwopointsintimeorrelativetoabaseline”inthedefinition.]3.3.3removalGHGremovalwithdrawalofagreenhousegas(3.2.1)fromtheatmosphereasaresultofdeliberatehumanactivitiesNote1toentry:Typesofremovalsincludeafforestation,buildingwithbiomass(plant-basedmaterialusedinconstruction),directaircarboncaptureandstorage,habitatrestoration,soilcarboncapture,enhancedweathering(mixingsoilwithcrushedrock),bioenergywithcarboncaptureandstorage.Note2toentry:Inthisdocument,theterm“removal”includesstorage,includingthedurablestorageofCO2,whichisreferredtoas“carbondioxideremoval”bytheIPCC.[SOURCE:IPCCAR6WGIIIAnnex-IGlossary]3.3.4offsetemissionsreduction(3.3.2)orremoval(3.3.3)resultingfromanactionoutsidetheorganization's(3.4.1)boundariesusedtocounterbalancetheorganization’sresidualemissions(3.2.9)Note1toentry:Offsetsareusuallyrepresentedbyacredit(3.3.7)thathasbeenretiredorcancelledinaregistrybyoronbehalfoftheorganizationthatisseekingtocounterbalanceresidualGHGemissions.Aregistryisaplatformthatallowsorganizationstotrack,manageandtradeGHGemissions.Note2toentry:Onlyoffsetsthatareremovalscanbeusedtocounterbalanceresidualemissionstoachievenetzero(3.1.1).3.3.5sinkGHGsinkprocessthatremovesagreenhousegas(3.2.1)fromtheatmosphere[SOURCE:ISO14050:2020,3.9.5,modified—Thepreferredterm“greenhousegassink”hasbeenreplacedwith“sink”.]3.3.6baselineGHGbaselinequantifiedgreenhousegasemissions(3.2.2)andremovals(3.3.3)ofanorganization(3.4.1)ataspecifiedtimeagainstwhichassessmentofprogresstonetzero(3.1.1)canbeperformedNote1toentry:Emissionsandremovalsareseparatepartsofthebaselineandcalculationofemissionsreduction(3.3.2)onlyreferstothebaselineemissions.Note2toentry:TheGHGPprovidesfurtherinformationonbaselines,whichitreferstoas“baseyears”.©ISO2022–Allrightsreserved6LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)3.3.7creditGHGcredittradeablecertificaterepresentingthemitigation(3.3.1)ofaspecifiedamountofgreenhousegasemissions(3.2.2)Note1toentry:Anorganization(3.4.1)canretireacreditwithoutusingitasanoffset(3.3.4).3.4Termsrelatingtoorganizationsseekingtoachievenetzero3.4.1organizationpersonorgroupofpeoplethathasitsownfunctionswithresponsibilities,authoritiesandrelationshipstoachieveitsobjectivesNote1toentry:Theconceptoforganizationincludes,butisnotlimitedto,sole-trader,company,corporation,firm,enterprise,authority,partnership,association,charityorinstitution,orpartorcombinationthereof,whetherincorporatedornot,publicorprivate.Note2toentry:Agroupoforganizationscanalsobeconsideredasanorganizationthathave,aloneorcollectively,theirownobjectives.[SOURCE:ISO14064-1:2018,3.4.2,modified—Note2toentryhasbeenadded.]3.4.2governanceorganizationorganization(3.4.1)thatdecides,manages,implementsand/ormonitorspolicies,requirements,legislationorguidelinesNote1toentry:Governanceorganizationsincludevariouslevelsofgovernment(global,international,regional,sub-nationalandlocal)intergovernmentalorganizations,privatesectorandnongovernmentalorganizationsandvoluntaryinitiativesofalltypes,includingcommunityinitiatives.3.4.3valuechainallupstreamanddownstreamactivitiesassociatedwiththeoperationsoftheorganization(3.4.1)Note1toentry:Valuechaingreenhousegasemissions(3.2.2)includeScope1emissions(3.2.3),Scope2emissions(3.2.4)andScope3emissions(3.2.5).Note2toentry:Thevaluechainincludesotherorganizations(e.g.suppliers,retailers,serviceproviders)aswellasend-usersofproductsandservicessuchascustomersorthepublic.[SOURCE:GHGPCorporateValueChain(Scope3)AccountingandReportingStandard]3.4.4leadershiptopmanagementpersonorgroupofpeoplewhodirectandcontrolanorganization(3.4.1)atthehighestlevelNote1toentry:Leadershiphasthepowertodelegateauthorityandprovideresourceswithintheorganization.Note2toentry:Leadershipatgovernmentlevelreferstotheleader(s)ofthegovernmentandseniorofficials.Note3toentry:Leadershipisreferredtoas“topmanagement”inISOmanagementsystemstandards.3.4.5competentabletoapplyknowledgeandskillstoachieveintendedresults©ISO2022–Allrightsreserved7LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)3.4.6documentedinformationinformationrequiredtobecontrolledandmaintainedbyanorganization(3.4.1)andthemediumonwhichitiscontainedNote1toentry:Documentedinformationcanbeinanyformatandmediaandfromanysource.[SOURCE:ISO9000:2015,3.8.6,modified—Note2and3toentryhavebeenremoved.]3.4.7indicatorquantitative,qualitativeorbinaryvariablethatcanbemeasured,calculatedordescribed,representingthestatusofoperations,management,conditionsorimpacts[SOURCE:ISO14050:2020,3.2.24]3.4.8verificationconformityassessmentconfirmationofaclaim,throughtheprovisionofobjectiveevidence,thatspecifiedrequirementshavebeenfulfilledNote1toentry:Verificationisconsideredtobeaprocessforevaluatingaclaimbasedonhistoricaldataandinformationtodeterminewhethertheclaimismateriallycorrectandconformswithspecifiedrequirements.Note2toentry:Verificationisappliedtoclaimsregardingeventsthathavealreadyoccurredorresultsthathavealreadybeenobtained(confirmationoftruthfulness).[SOURCE:ISO/IEC17029:2019,3,3,modified—Note3toentryhasbeenremoved.]4AbbreviatedtermsCO2CarbondioxideGHGGreenhouseGasGHGPGreenhouseGasProtocolIPCCIntergovernmentalPanelonClimateChangeISOInternationalOrganizationforStandardizationOECDOrganizationforEconomicCooperationandDevelopmentSBTiScienceBasedTargetsInitiativeSDGsSustainableDevelopmentGoalsUNUnitedNationsUNFCCCUnitedNationsFrameworkConventiononClimateChangeVCMIVoluntaryCarbonMarketsInitiative5Netzeroguidingprinciples5.1GeneralTheguidingprinciplesin5.2to5.11arethefoundationforachievingnetzeroGHGemissionsfororganizationsateverylevel,throughtheuseofastandard,frameworkorvoluntaryinitiative.TherecommendationsprovidedinClauses6to14giveguidanceonhowtotakeactioninalignmentwiththeseprinciplestoenableacommonandambitiousapproach.©ISO2022–Allrightsreserved8LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)5.2AlignmentPoliciesandguidancealignorganizationsoncommonclimateactionapproaches(recognizingcommonbutdifferentiatedresponsibilitiesandrespectivecapabilities)tosupportmeetingthegoalsoftheParisAgreement[17]andanysubsequentUnitedNationsglobalagreementsthatsupersedetheParisAgreement.5.3UrgencyImmediateandongoingactionistakentoeffectivelycontributetotheglobaleffortstoholdtheincreaseintheaveragetemperaturetowellbelow2°Cabovepre-industriallevelsandpursuingeffortstolimitthetemperatureincreaseto1,5°C,byorganizationsachievingnetzeroGHGemissionsassoonaspossibleandby2050atthelatest.Organizationssetlong-termtargetstomeetnetzerobyorbefore2050,andinterimtargetstoachievesubstantialemissionsreductionsofScope1,Scope2andScope3emissionsby2030orearlier.Subsequenttargetsarenomorethanfiveyearsfromtheprecedingtargetandsupportlong-termcommitmentsforongoingactiontowardsandbeyond2050.NOTEInordertomakeafaircontributiontowardsglobalnetzero,someorganizations,suchasthosewithhighcurrentorhistoricalGHGemissionsand/orhighcapacitytoact,willneedtoachievenetzerowellbefore2050.5.4AmbitionTargetsaresettoachievenetzeroGHGemissionsasearlyaspossible.Organizationswithhighercapacity,historicalresponsibilityorhighcurrentemissionstakeadditionalandambitiousactiontoachievenetzeroemissionswellbeforetheglobalaverage.Specificinterimtargetsarederivedfromlong-termtargetsandtakeintoaccountallGHGemissionstoenableglobalachievementofnetzeroandtolimittemperatureriseto1,5°Cabovepre-industriallevels.NOTE1Targetstakeintoaccountallprocessesandactivitiesthroughoutthevaluechain.NOTE2“Pre-industriallevels”referstothemulti-centuryperiodpriortotheonsetoflarge-scaleindustrialactivitythatoccurredaround1750.Theperiod1850to1900representstheearliestperiodofsufficientlygloballycompleteobservationstoestimateglobalsurfacetemperatureandisusedintheIPCCSixthAssessmentReportsasanapproximationforpre-industrialconditions.5.5PrioritizationReductionofGHGemissionsisprioritizedforinterimandlong-termnetzerotargets,withremovalsusedafterallpossibleemissionsreductionactionshavebeentaken,tominimizeeventualresidualemissions.5.6Decision-makingbasedonscientificevidenceandindigenousknowledgeDecision-makingrelatingtotheachievementofnetzerobyorbefore2050,limitingtemperatureriseandtheprotectionandimprovementofnature,isbasedoncurrentscientificevidenceandindigenousandlocalknowledge.Decisionsalignwiththeprincipleofequityandjustice(see5.9)andtakeintoaccountfairshareandjusttransition(see12.2).Decisionsarereviewedregularly,andtargets,policiesandactionsareadaptedasknowledgeandscienceevolves.5.7Risk-basedapproachRisksrelatedtoclimatechangemitigationactionsareassessedandcontrolsareputinplacetoaddressthem.©ISO2022–Allrightsreserved9LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)Therisk-basedapproachtakesintoaccountuncertainty,potentialnegativeimpacts,unintendedconsequencesandotherforeseeablerisks.Therisksofeachmitigationactionarecomparedwiththerisksofnottakingaction.Thereisongoingmonitoringofmitigationactionstakenandacommitmenttotakeurgentcorrectiveactionifissuesarise.NOTE1“Unintendedconsequences”relatetoanydirectorindirecteffectthatreducesoreliminatestheeffectivenessofamitigationaction.Forexample:—reversalofaremovalthroughnon-permanentstorageorleakageofGHGemissions;—double-countingofemissionsreductions,removalsoroffsetinvestmentsmadeoutsidetheorganization’sboundariesorinfluence.Storagepermanencerelatestoriskofreversal.StorageisgenerallyconsideredatlowriskofreversalifnoGHGisre-releasedforatleast100yearsafterstorageorwithinthelifespanoftheGHGbeingcounterbalanced.NOTE2FurtherinformationontherisksofnottakingactionisprovidedintheIPCCSixthAssessmentReport[16].5.8CredibilityMitigationactionscanbedemonstratedtoberealandofhighquality,prioritizingsignificantemissionsreductionsacrossallsectors,andareverifiableusinginternationallyacceptedaccountingstandards.GHGemissionsremovalsandoffsetsaddressissuesofpermanenceandleakage.NOTEGuidanceonquantifyingGHGemissionsandthird-partyverificationisprovidedinISO14064-1,ISO14064-2,ISO14064-3andISO14065.5.9EquityandjusticeTargetsandactionsalignwiththeUnitedNationsSustainableDevelopmentGoals(SDGs)[22]tosupportequityandglobaltransitiontoanetzeroeconomy,andanysubsequentUNglobalgoalsthatsupersedethe2030SDGs.Mitigationactionstakeahuman-centredapproach,safeguardingtherightsofthemostvulnerablepeopleandcommunities.Activitiestakeintoaccounttheburdensandbenefitsofclimatechangeandensurethatresponses,includingresponsibilityforcosts,areequitablyshared(seeClause12).Mitigationactionstakeintoaccounttheneedtopreserveorenhanceecosystemsandbiodiversity.NOTEThisprincipleisbasedontheIPCCdefinitionsofequityandjusticeandtheIPCCIntergovernmentalScience-PolicyPlatformonBiodiversityandEcosystemServicesresearchonnatureandclimatechangelinkage[23].5.10Transparency,integrityandaccountabilityInformationrelatingtocurrentemissionsstatus,baseline,targetsandplansarecomprehensiveandpubliclyreported.Independentmonitoringisinplacetoensurecommitmentsaresupportedbymeaningfulactions.Relevantinformationrelatingtoprogresstowardsachievementofnetzerotargetsbyorbefore2050isdisclosedtothepublicregularly(seeClause13).Documentedinformationisaccurate,comprehensiveanddoesnotoverstateachievements.Progresstowardsinterimandlong-termtargetsandassociatedclaimsofnetzerostatusareverifiedthroughacredibleandcompetentthirdparty.NOTESomepublicsectorentitiesmonitor,evaluateandreportprogressthroughpublicengagementprotocolsratherthanthird-partyverification.©ISO2022–Allrightsreserved10LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)5.11AchievementandcontinuationofnetzeroActionistakenatalllevels(seeClause6)inaccordancewiththeprinciplesofequityandjustice(see5.9),includingfairshare(see12.2),toensureallfeasibleGHGemissionsreductionsaremadeandresidualemissionsarebalancedbypermanentorsufficientlylong-termremovalstocounterbalancetheGHGemissions.Onachievingnetzero,actionsaretakentowardsreachingnegativeGHGemissions.6EstablishinglevelsandboundariesfornetzeroTheorganizationshouldestablishboundariesfordeterminingtargets,monitoringandassessmentofprogresstowardsnetzero.Scope1,Scope2andScope3emissions(directandindirectemissions)shouldbeincludedinnetzerotargetsandcoverthefullboundarythathasbeenestablishedfortheorganization.Boundariesatdifferentlevelscaninclude:a)territoriallevel:aphysicallydefinedterritory,suchasacountry,region,county,cityorotheradministrativeunit;b)sectorallevel:acommercialorindustrialsector,suchastheretailorsteelindustry;c)organizationallevel:alegallydefinedentity,suchasacompanyornon-governmentalorganization;d)portfoliolevel:afinancialactivity,suchasinvestmentsmadeorheldbyabank,pensionfundortrust;e)assetlevel:relatedtothelife-cycleemissionsofaphysicallydefinedunit,suchasabuilding.Whenestablishingtheboundaries,theorganizationshouldconsidertheneedtoensureallrelevantGHGemissionsarecovered.TheorganizationshouldcollaboratewithotherorganizationstodetermineresponsibilityandactionstoaddressGHGemissionsoverwhichnosingleorganizationexercisesdirectcontrol,suchasthoseScope3emissionsassociatedtheuseofpurchasedproductsandservices.AnorganizationoperatingatterritoriallevelisnotsolelyresponsibleforallGHGemissionsinitsboundary,however,itshouldtakeresponsibilityfordevelopingpolicies,initiativesandpartnershipstoaddressGHGemissionsofproductsandservicesenteringandleavingtheterritory.Asappropriatetoitslevel,theorganizationshouldtakeintoaccountfactorssuchas:—attributionofGHGemissionsfromactivitiesthatcrossterritorialorotherboundaries(e.g.aviation,shipping(bunkerfuels)orothertransportation);—consumption-basedGHGemissionsataterritoriallevel,toaccountforimportedGHGemissionsassociatedwithpurchasedproductsandservices;—jointventures,whichcanbeaccountedforoneitheracontrolorownershipbasis;—land-basedGHGemissions,includingthoseassociated(positivelyornegatively)withlandusechanges;—portfolio,financed,facilitatedandinsuredGHGemissionsforfinancialactivities.©ISO2022–Allrightsreserved11LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)Whereanorganizationoperatesinmultipleterritories,GHGemissionsshouldbequantifiedusingaconsistentapproach,applyingcountry-orregion-specific(ormeasured)emissionfactorswhereavailable.NOTE1Whenboundariesaresetbyorganizations,thisincludesorganizationallevel(relatingtoalegallydefinedentity)andoperationallevel(relatingtotheorganization’sactivities).NOTE2TheGHGPCorporateAccountingandReportingStandard[21]andtheGHGPValueChain(Scope3)AccountingandReportingStandard[24]provideguidanceonboundarysettingattheorganizationallevel.NOTE3TheUNFCCCprovidesreportingguidelinesonannualGHGinventoriesforcountries[25].NOTE4TheGHGPGlobalProtocolforCommunity-ScaleGreenhouseGasInventories[26]providesguidanceonGHGinventoriesforcities.7Leadershipandcommitment7.1GeneralTheorganizationshoulddemonstrateaclearcommitmenttotheachievementofitsowninterimandlong-termnetzerotargetsandtosupportglobalachievementofnetzero.TargetsshouldaddressallGHGs,includingemissionswitharelativelyshortlifetimeintheatmospherecomparedwithCO2,suchasmethane,ozoneandaerosols.Governanceorganizationssettingregulationsonnetzeroshouldstartwithlargerorganizationsandorganizationsandsectorswiththelargestemissions.Governanceorganizationsshouldsetrequirementsforcompetentannualthird-partyverificationofemissionsreporting,absoluteemissionsreductiontargetsandfullinformationaboutimplementationplansandtimelines,aswellashowplansfitwithapplicablescience-basedpathways.Governanceorganizationsshouldconsiderthecapacityofsmallerorganizationswhensettingapplicablerequirementsforauditingandverification.Thecriteriaprovidedbygovernanceorganizationsinpolicy,regulations,guidance,standardsorvoluntaryinitiativesrelatingtotheachievementofnetzeroforitselfandforotherorganizationsshould:a)prioritizeemissionsreductionswithintheorganization’sboundariesanditsvaluechain,usingapplicablescience-basedpathways(includingsectorpathways)tosettargets;b)usealternativestohighGHGemittingprocesses,materials,practicesandservices,takingintoaccountthelifecycleofproducts,buildingsandotherassets;c)prioritizeenvironmentalintegrityandtheprotectionandenhancementofnature(e.g.endingdeforestation,supportingafforestation,protectingbiodiversity)andtheavoidanceofadverseimpacts;d)requirethecounterbalancingofresidualGHGemissionsthroughappropriatehigh-qualityremovalsandstorage(e.g.investmentinlong-termnature-basedsolutionstocounterbalanceGHGemissionswithsimilaratmosphericlifespans;removalofcarbonemissionswithpermanentgeologicalstoragetocounterbalancefossilCO2emissions);e)includesector-specificscience-basedpathwaysanddecarbonizationtrajectories;f)safeguardsociety,humansettlements,communitiesandcorehumanneeds(seeClause12).Theorganizationshouldconsidersettingandpromotingadditionalmoreambitioustargets,forexample:—goingbeyonditsfairshareof50%globalGHGemissionsreductionsby2030(see12.2)froma2018baseyear;—achievingastateofnoScope1or2GHGemissions;©ISO2022–Allrightsreserved12LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)—targetingresidualemissionsatlessthan5%ofbaselineScope3emissions;—workingtowardsastateinwhichremovalsexceedGHGemissions;—developingclimatesolutionsthatotherorganizationsandconsumerscanusetoreduceGHGemissions.Whensettingpolicy,regulations,guidance,standardsorvoluntaryinitiatives,governanceorganizationsshouldtakeintoaccountthebestavailablescientificevidenceandknowledgeaswellasrelevantscience-basedtechnicalinformation.7.2LeadershipcommitmentTheleadershipofallorganizationsshouldensurealignmentbetweenpoliciesandactions,includingpublicpolicyandadvocacy.Theleadershipshouldensurethiscommitmentisnotunderminedbyconflictingtargets.TheleadershipoftheorganizationshoulddemonstratecommitmenttonetzeroandtheprinciplesprovidedinClause5by:a)providingstrategicdirection,oversight,supportandsufficientresourcestosetandachievetargets;b)incorporatingnetzerotargetsintocoregovernancedocumentedinformation(e.g.articlesofassociation,charters,legislation);c)disclosingshareholdervotingrecordsonclimate-relatedissues,ifappropriatetotheorganization;d)publiclycommittingtoachievetargetsassoonaspossiblethroughcommunicationbythehighestlevelofleadership;e)clearlydefiningleadershipresponsibilities;f)appointingcompetentmembersoftheorganization’sleadershiptotakeresponsibilityforactions;g)ensuringcompetentpersonsareappointedtorelevantrolesanddeterminingthefrequencyofupdatestoleadershiponclimate-relatedissuesandprogresstowardstargets;h)implementingincentivesfordeliveringnetzerotargets;i)ensuringconsiderationofactionsneededtotransitiontonetzeroisprioritizedthroughouttheorganization;j)publiclyandregularlycommunicatingtransitionplansandprogress(seeClause13).NOTEInformationonwhatisneededtobecompetentinrelationtoGHGsisprovidedinISO14066.7.3RolesandresponsibilitiesTheleadershipoftheorganizationshouldbedirectlyaccountableforensuringit:a)clearlydefinesitsboundaries(seeClause6),takingintoaccountallactivities,locations,productsandservicesandthefullvaluechainoftheorganization,includingScope1,Scope2,andScope3emissions(see8.2);b)setstargetsfortheorganizationtoachievenetzerointheshortesttimepossible,andnolaterthan2050,takingintoaccountfairshare(see12.2);c)setsinterimtargets(see8.2.6)fortheorganizationconsistentwithitsfairshareof50%globalGHGemissionsreductionby2030froma2018baseyear,takingintoaccountjusttransitionconsiderations(see12.2);©ISO2022–Allrightsreserved13LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)d)prioritizestheorganization’sownGHGemissionsreductionsandremovalsovertheuseofcreditsandoffsets;e)determinesactionsforGHGemissionsreductions(e.g.implementationofmoreenergy-efficientprocessesandanenergymanagementsystemtoreduceenergyconsumption);f)determinesactionsforremovals;g)determinesappropriateindicators,sourcesofinformationandtoolsusedtomeasureemissionsreductionsandremovals;h)establishesqualitycriteriafortheuseofremovals,creditsoroffsets(seeClause10);i)establishesanddevelopssupplychainrelationshipswithorganizationstofacilitateandsupportnetzerointhevaluechainandbeyond;j)adoptsbestpracticestoreduceGHGemissionsminimizingsocietalorenvironmentalharm;k)advancestheglobalgoalofachievingnetzerothroughtheuseofeffectivenetzerostrategies,includinginnovativebusinessmodels,products,andsolutionsandadvocacyofclimatelegislation;l)sharesknowledgeandexperienceofusingnewnetzerobusinessmodels,productsandsolutionswithotherorganizationstodevelopcross-sectorpartnershipsandsupportwideruse;m)investsinmeetingtheorganization’snetzerotarget(see8.2);n)commitstoeliminatingdeforestation,preservationofbiodiversityandrestorationoflandthroughoutthevaluechain;o)takesactionstosupport,enableandpromoteequityandempowerment(seeClause12)inlinewiththenetzeroprinciples(seeClause5);p)identifiesandactsuponwiderimpactsateachstageofthenetzeroplans,minimizingadverseimpacts(see12.1);q)establishes,implementsandmaintainsmeasuring,monitoring(seeClause11)andreportingmechanisms(seeClause13)r)establishes,implementsandmaintainsacorrectiveactionprocesstoaddressdeviationorfailuretoprogressasexpectedagainsttargets.8Targets8.1PlanningactionstobetakenTheorganizationshoulddetermineaplanofprioritizedactionstobetakentoachieveinterimtargetswhichsupportthestatedlong-termnetzerotarget.Targetsshouldtakeintoaccountneedsforinclusivity,fairshareandjusttransitiontoglobalnetzero(see12.2).TheorganizationshouldensurethatallGHGemissions(Scope1,Scope2andScope3emissions),aretakenintoaccountandincludedinplannedactionstoachievenetzero.TheorganizationshouldconsiderthenegativeclimateimpactsotherthanfromGHGemissions,suchashigh-altitudeeffectsduetovapourtrailsfromaircraft,anddetermineappropriateactionstoaddresstheseifrelevant.Governanceorganizationsshouldtakeintoaccounttherecommendationsprovidedinthisdocumentwhentakingactiononitsownbehalfandwhensettingpolicy,regulations,guidance,standardsorvoluntaryinitiativesforimplementationbyotherorganizations.©ISO2022–Allrightsreserved14LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)Allorganizationsshoulddetermine:a)thebaselinefromwhichtomeasureGHGemissionsreductionprogress,withanexplanationofwhythebaselinehasbeenchosenandhowchangesinconditionssincethebaselinewillbeaccountedfor,toappropriatelyrepresentchangesinGHGemissionsperformance;b)thecurrentstatusoftheorganization’sGHGemissionsbasedonitsGHGinventory;c)thedegreetowhichtheGHGinventoryalignswiththeapplicablescience-basedpathway,includingrelevantsector-specificpathways(see8.2.2)foreachyearandidentifyanygapsbetweentheinventoryandrequirements;d)necessaryupdatestothescience-basedpathway,takingintoaccountanygaparisingfromitsclimateunderperformanceaswellasglobalclimateunderperformance;e)separatetargetsforemissionsreductionsandremovals,clarifyingifactionsaretakeninsideoroutsidethevaluechain;f)theanticipatedresidualemissionsandneedforcounterbalancingthesetoachieveandmaintainnetzero;g)progressivetimelines,withinterimtargetstoachieveeachlong-termtarget,alignedwiththescience-basedpathwayused;h)actionstoachieveeachtarget;i)measurement,monitoringandevaluationmechanisms(seeClause11);j)controlsimplementedtoensurequalityandaccuracyofdataanddocumentedinformation;k)engagementplansfortheworkforceandotherinterestedparties;l)externalandinternalcommunicationandreportingmechanisms(seeClause13).TheorganizationshouldensurethatactionstoaddressGHGemissionstakeintoaccountemissionsrelatedtolanduseandlandusechange,ifappropriate.Inadditiontoactionstoachieveinterimandnetzerotargets,theorganizationshouldconsiderassessinghistoricalGHGemissions(pre-baselineGHGemissionsaccumulatedoveraspecifiedperiodoftime(see12.2)).Whencounterbalancinghistoricalemissions,organizationsshouldfollowthesameguidanceaswhencounterbalancingresidualemissions(seeClause10).TheorganizationshouldtreathistoricalGHGemissionsseparatelyandshouldnotincludeactionstoaddresstheseGHGemissionstomeetinterimandnetzerotargets(SeeClause8).NOTE1Guidanceonestablishingabaselinevariesanddependsonhavingreliabledataforagivenyear.FurtherinformationondeterminingabaselineisprovidedinISO14064-2.NOTE2Iftheorganizationusingthisdocumentisagovernment,baselinescanincludeGHGemissionsincities,regionsorothergeographicalareas,orforspecificsectorsbasedinthoseareas.NOTE3Furtherinformationandguidanceonidentifying,assessingandmanagingclimaterisksandopportunitiesisgiveninISO14091andisavailablefromorganizationssuchastheTaskForceonClimate-relatedFinancialDisclosures[27],theEuropeanFinancialReportingAdvisoryGroup[28],andtheInternationalSustainabilityStandardsBoard(ISSB)[29].8.2Targetsetting8.2.1GeneralTheorganizationshouldsettargetsconsistentwith50%globalGHGemissionsreductionsby2030(froma2018globalbaseline),achievingnetzeroby2050atthelatest,andsupportingglobaleffortstolimitglobalwarmingto1,5°Cabovepre-industrialtemperatures.©ISO2022–Allrightsreserved15LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)NetzerotargetsshouldincludeemissionsrelatedtoallrelevantGHGsandallScope1,Scope2andScope3emissions,asappropriate.TheorganizationshouldensuretargetsaresetseparatelyforScope1,Scope2andScope3.IftheorganizationhaslimitedScope1emissions,itmaycombineScope1andScope2targets.SeparatetargetsforterritorialemissionsshouldtakeintoaccountallGHGemissionsourceswithintheboundaryofthecountry,region,stateorcity.Whensettingtargets,organizationsoperatingataterritoriallevelshouldalsotakeintoaccountthetotalGHGemissionsrelatedtoproductsandservicesconsumedwithinitsboundariesandaimtocounterbalancethesethroughremovalsandoffsets.Inadditiontonetzerotargets,theorganizationshouldsetadditional,separatetargetstohaveaneutralorpositiveimpactonnature(e.g.abiodiversitynetgaintarget,enhancedlandregeneration).Theorganizationshouldapplyenvironmentalandsocialsafeguardstoensurethatnetzeroactionsdonothaveadverseenvironmentalandsocialimpactsandshouldseektoenhanceenvironmentalandsocialbenefits.GovernanceorganizationsandotherorganizationswiththecapacitytodososhouldpromotetargetstogobeyondnetzerobymitigatingGHGemissionsbeyondthevaluechainandremovingmoreGHGsthantheyemit.Organizationsoperatingataterritoriallevelshouldtakeintoaccountthattargetscanbeadjustedforsomecitiesandregionsandthatfairshareemissionsreductionsvaryconsiderably(see12.2).Theorganizationsshouldsetsuitablealternativetargetsinsuchsituations.Governanceorganizationsandotherorganizationswiththecapacitytodososhouldpromoteandsupporttheinnovationandavailabilityofaffordable,enablingtechnologiestosupportsectorstoachievenetzeroemissionsnolaterthan2050.NOTE1ScopesofGHGemissionsarebasedonthosedefinedintheGHGPCorporateAccountingandReportingStandard[21]whichprovidesfurtherinformationonwhatGHGemissionsfallintoScope1,Scope2andScope3emissionsandthegreenhousegascategories.MoreinformationoncategoriesofScope3emissionsisalsoprovidedin8.2.5.NOTE2ISO14064-1andISO/TR14069providefurtherinformationonindirectemissionsthatareincludedinScope3andthequantificationandreportingoftheseGHGemissions.8.2.2SectoraltargetsTheorganizationshouldsetinterimandlong-termtargetsanddetermineresidualemissionsusingsector-specificscience-basedpathwayswhich:—staywithintheremainingcarbonbudgetforahighlikelihoodoflimitingglobalwarmingto1,5°Cabovepre-industriallevels;—reduceenergyandindustrialprocessemissions,andtheuseofcoal,oilandgas,byanamountconsistentwithaninternationallyrecognizednetzeroemissionsscenario;—achievenetzeroCO2atthegloballevelandsufficientreductionsinotherGHGemissionsby2050,withlowrelianceonremovals.Examplesofsector-specificpathwaysareprovidedinTable1.©ISO2022–Allrightsreserved16LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)Table1—Examplesofsector-specifictargetsSector2050emissionsreductiontarget%Forest,landandagriculture72Power100Cement95Ironandsteel93Servicebuildings99,6Residentialbuildings97,9NOTE1TheexamplesinTable1arealignedtotheSBTINetZeroStandard[30],whichprovidesamethodologyandbreakdownofsectoraldecarbonizationpathwaystohelpdetermineappropriateresidualemissionsfororganizations.ThisbuildsontheRoadmapfortheGlobalEnergySectorNetZeroby2050IEAReport(Chapter3SectoralPathwaystoNetZeroEmissionsby2050)[31].NOTE2MoreinformationonsectoraltargetsisprovidedintheRacetoZero2030Breakthroughs[32].8.2.3TargetsforScope1emissionsInsettingtargetsforScope1emissions,theorganizationshould:—includetargetsforallScope1emissionswithinitsboundary;—specifyandjustifyanyexclusions;—ensureinterimScope1emissionsreductiontargetsaligntoapplicablescience-basedpathways,includingsector-specificpathways(8.2.2)wheretheseareavailable.Scope1emissionstargetsshouldincludeemissionsfrom:a)physicalorchemicalprocessing(e.g.frommanufacture,orprocessingofchemicals);b)transportation(e.g.ofmaterials,products,waste,people),fromthecombustionoffuelsinmobilecombustionsources(e.g.vehicles)ownedorcontrolledbytheorganization;c)intentionalorunintentionalfugitiveemissions(e.g.fromequipmentleaksfromjoints,seals,packing,andgaskets;methaneemissionsfromcoalminesandventing;hydrofluorocarbon(HFC)emissionsduringtheuseofrefrigerationandairconditioningequipment;methaneleakagesfromgastransport);d)thegenerationofelectricity,heatorsteamasaresultofcombustionoffuelsinstationarysources(e.g.boilers,furnaces,turbines).NOTEChallengesfordifferenttypesandsizesoforganizationsorsectorsvary.Interimtargetscanbeadaptedtoaccountforspecificfactorsiftheamendedtargetssupportascience-basedpathwaytowardsglobaleffortstolimitwarmingto1,5°C.8.2.4TargetsforScope2emissionsTheorganizationshouldspecifyhowScope2emissionsarecalculatedwhensettingtargets.Theorganizationshouldsettargetstoreduceitsenergyconsumptionthroughimprovingenergyefficiency,andtoswitchtotheuseofrenewableandlowcarbon(non-fossil)energy.Theorganizationshouldspecifyitscriteriafortheprocurementofrenewableandlowcarbon(non-fossil)energyandhowitsupportsadditionalrenewableandlowcarbonenergyproduction.Theorganizationshould,accordingtoitscapacity,settargetswhichtakeresponsibilityforGHGemissionsbeyonditsboundaries,includingthosecausedbyconsumptionofproductsandservices(e.g.forcities,states,andregions),especiallywherethesearesignificant.©ISO2022–Allrightsreserved17LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)WhensettingtargetstheorganizationshouldcalculateScope2emissionsfromenergyusingtheaverageGHGemissionsofthegridwheretheutilityisbased(location-basedaccounting)wheneverpossible.TheorganizationmayalsocalculateScope2emissionsontheenergypurchased(market-basedaccounting).Theorganizationshould,ifpossible,usebothmethodsofcalculationandshouldprioritizethehigherofthetwovaluesforimprovingenergyefficiency.Theorganizationshouldsettargetsandtrackprogressusingthesamecalculationmethod.CalculationshouldincludeallScope2emissions.Theorganizationshouldsettargetstosignificantlyreduceenergyconsumptionandincreasetheuseoflowcarbontechnologiesandproductionorprocurementoflowcarbon(non-fossil)orrenewableenergyby2030(e.g.80%reductionofenergyconsumption).Theorganizationshouldaimtouse100%lowcarbonrenewableenergy.Whensourcingrenewableenergy,theorganizationshouldensurethatitspurchaseleadstothedevelopmentoffurtherrenewableenergy.Theorganizationshouldavoidrelianceoncertificatesoforiginthatallocatetherenewableportionofasupplythatcontainsamixofothersources,includingfossilfuels.Governanceorganizations,andotherorganizationsifappropriate,shouldsettargetstopromotetheavailabilityoflowcarbon(non-fossil)orappropriaterenewableenergyforeveryhourofeveryday,tomotivateawholesalecleanenergytransformation.NOTEInformationonaccounting,settingtargetsandminimizingScope2emissionsisprovidedinISO14064-1,theScienceBasedTargetsInitiative[33],theGHGPScope2Guidance[34]andRE100[35].8.2.5TargetsforScope3emissionsTheorganizationshouldincludeallrelevantScope3emissionsininterimtargetsandlong-termnetzerotargetsandcollaboratewithotherorganizationsinthevaluechaintoachievethem.Scope3emissiontargetsshouldbeconsistentwithScope1andScope2interimandlong-termtargets,byusingthesamebaseline.Scope3emissionsincludeGHGemissionsrelatedtotheuseofproductsandservicesandthoserelatedtofinanced,facilitatedandinsuredactivitiesthatcausewater-basedorland-basedGHGemissions(e.g.deforestation,degradation,conversionofnaturalresourcesforhousingorindustrialuse).Theorganizationshouldsetalong-termnetzerotargetforreductionandremovalofallScope3emissions.Theorganizationshouldfocusonreducingvaluechainemissionsbyconsideringifaproductorserviceisnecessaryandbyadoptingacircularbusinessmodelora“buildless”approach.TheorganizationshouldprovidejustificationfortheexclusionofanyScope3emissionsfrominterimorlong-termtargets.Theorganizationshould,ifrelevant,setcommitmentstoachieveandmaintainoperationsandsupplychainsfreeofdeforestationby2025atthelatest.Organizationsoperatinginvaluechainsorsectorswhichhavesignificanttechnologicalchallengesinmeetingnetzeroby2050throughsignificantGHGemissionsreductionsshouldsetachievabletargetsandshouldnotmakefalseclaims.Theseorganizationsshoulduseapplicablescience-basedsectorpathways(see8.2.2)whereavailable,toachievethehighestlevelofemissionsreductionspossible,andworkwithothers,includingacrosssectors,todeveloporprovideclimatesolutionsforachievingtheglobalnetzerogoal.TheorganizationshouldtakeintoaccountGHGemissionsarisingfromtheentiresequenceofactivitiesrelatingtoitsoperationsandproductsandservicesthroughoutthevaluechainandconsideractionsthatcanbetakentoreduceGHGemissionsateachstageofuse.ThecategoriesofScope3emissionsinclude:a)purchasedproductsandservices;b)capitalgoods;©ISO2022–Allrightsreserved18LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)c)fuelandenergy-relatedactivitiesnotincludedinScope1andScope2emissions;d)upstreamtransportationanddistribution;e)wastegeneratedinoperations;f)businesstravel(includingclientandvisitortransport);g)employeecommuting;h)upstreamleasedassets;i)downstreamtransportationanddistribution;j)processingofsoldproducts;k)useofsoldproducts;l)endoflifetreatmentofsoldproducts(e.g.disposal,recycling,repurposing);m)downstreamleasedassets;n)franchises;o)investments.NOTE1Guidancefortheprocessofidentifyingsignificantindirectgreenhousegas(Scope3)emissionsareprovidedinISO14064-1:2018,AnnexH.NOTE2InformationonScope3(indirect)emissionsisprovidedinGHGPCorporateValueChain(Scope3)AccountingandReportingStandard[24].8.2.6InterimtargetsTheorganizationshouldsetinterimtargetsasmilestonestowardsitsnetzerotarget,takingintoaccountthespecificrecommendationsforScope,I,Scope2andScope3and1,5°Calignedscience-basedpathways.Theorganizationshouldsetinterimtargetsevery2to5yearsonthepathtoachievingnetzeroGHGemissions.Interimtargetsshouldbebasedontheorganization’sbaselineandcaninclude:—aminimumtargettohalvealltypesofGHGemissionseverydecade,ifpossible(justificationshouldbeprovidedforGHGemissionsreductionsatalowerrate),withaplanprovidedonhownetzeroGHGemissionswillbeachievednolaterthan2050;—sectoraltargetstobeachievedby2030,ifappropriate,includinganyinternationalcommitmentstoreduceGHGemissions;—reductionofmethaneemissionsbyatleast30%by2030,iftheorganizationisresponsibleformethaneemissions(takingintoaccountthatreducingfossilmethanehashigherabatementpotentialthanreducingagriculturalmethane).Interimtargetsshouldbebasedonscientificevidenceandreflectmaximumefforttowardsthefullmitigationpotentialoftheorganization,consistentwithafairshareof50%globalGHGemissionsreductionby2030(see12.2)froma2018baseyear.NOTE1IfinsufficientGHGemissionreductions(includingreductionsintheproductionanduseoffossilfuels)aremadeby2030,itismorelikelythatwarmingwillexceed1,5°Cduringthe21stcentury[16],necessitatingacceleratedaction.NOTE2TheSBTirequiresinterimtargetstobe5to10yearsfromdateofsubmissionfollowinga1,5°Cscience-basedpathway.©ISO2022–Allrightsreserved19LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)NOTE3Over100countriesjoinedtheGlasgowClimateAgreementGlobalMethanePledge[36]inNovember2021atCOP26,committingtoensuringnewfacilitiesandoperationsarelowemissionbydesignwithagoalofreducingglobalanthropogenicmethaneemissionsbyatleast30%below2020levelsby2030.GlobalIPCCpathwaysconsistentwiththe1,5°ClimitoftheParisAgreementreducemethaneemissionsby39%(25%to53%)in2030relativeto2020levels.NOTE4Itisimportantthatnetzerostrategiesavoidincreasingmethaneemissionsatalltimes,includingafterthedateofnetzero,regardlessofwhethertheyarecounterbalancedbyCO2removals.TheIPCCSixthAssessmentReports[15][16]statethatexpressingGHGsasCO2equivalentusing100-yearglobalwarmingpotentialsoverstatestheimpactofconstantmethaneemissions,butunderstatestheimpactofanyincreaseinmethaneemissionsoverthe20yearsfollowingthatincrease.9Mitigation9.1Planning9.1.1GeneralTheorganizationshouldestablishamitigationplanforGHGmitigationactionsthat:a)prioritizesemissionsreductions;b)isassessedusingrecognizedaccountingstandards;c)isbasedonrealisticandcrediblebaselines;d)includesdetailsofhowtheywillbemonitoredandreportedandhowtheywillbeverifiedbyacompetentthirdparty;e)includesremovalsthatarepermanentorsufficientlylong-lasting,withstoragedurationcomparabletothelifespanoftheGHGemission;f)takesintoaccountandmitigatesthepotentialriskofaconsequentriseinemissionsbeyonditsboundaries;g)ensuressafeguardsagainstsocialorenvironmentalharm,ornegativeimpactsthatariseasaconsequenceofmitigationactions.Theorganizationshouldidentifygapsbetweentargetsandsolutionscurrentlyavailableandencourageandfacilitatebroadcollaborationtoshareorco-developsolutions.Theorganizationshouldrecognizeandsupportpublicandprivateinnovationtobringenablingtechnologiestomarketandmakethemcostcompetitive.Theorganizationshouldestablishatransitionplanforemissionsreductionsandremovalsaspartofitstransitiontoanetzerooperationalmodel.TheplanshouldprioritizereducingGHGemissionsandincreasingremovalsandactionthroughrestoration,regenerationandenhancementofecosystems.Offsetsshouldonlybeusedwhentherearenoalternativesavailable.Theorganizationshouldinvestearlyinhigh-quality,long-termremovalsifitanticipatesaneedtorelyonthesetoachievenetzerobyitstargetdate.Earlyinvestmentisneededtoscaleandmatureremovalandstoragecapacity(e.g.throughincreasednaturalrestorationortechnologicaladvancement).9.1.2ContentofmitigationplansTheorganization’splansfortransitiontonetzeroshouldincludehowtheorganizationwill:a)meetinterimandlong-termtargets;b)alignbroaderorganizationalstrategy,includinginvestmentsandmanagementofassets(includingdecommissioning)withtheorganization’scommitmenttonetzero;©ISO2022–Allrightsreserved20LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)c)alignexecutiveandboardcompensationwithmeetinginterimandlong-termtargets(e.g.20%oflong-termcompensationplans);d)implementpoliciesandrequirements(e.g.carbonpricing)tomeetnetzero;e)advocateandsupportclimatepolicyandlegislationandtakeactiontoensureitisnotinvolved(directlyorindirectly)inlobbyingagainstclimateambition;f)providesufficientfinancial,human,technicalandotherresourcestomeetnetzerotargets;g)contributetothedevelopmentofsolutionsforclimateactionandsustainability;h)implementlow-carbonandrenewableenergysolutions;i)implementactionsthatprotectbiodiversityandenhanceecosystems;j)defineandassignroles,ensuringrolesincludedefinedresponsibilityfordeliveringondifferentpartsofthenetzerostrategy(e.g.apersonorteamclearlyresponsibleforengagingsuppliersinthesupplychain);k)buildcapabilityandupskilltheworkforce;l)takefullresponsibilityforreducingScope1,Scope2andScope3emissionswithoutshiftingundueresponsibilityforGHGemissionstoanotherorganization;m)takeactionstoenableandempowerorganizationswithinthevaluechaintoachievenetzero;n)reduceoreliminaterelianceonoffsetsafterachievingnetzero;o)exclusivelyuseremovals(includingremoval-basedoffsets)tocounterbalanceresidualemissionsatnetzero;p)ensurethatremovalsusedtocounterbalanceresidualemissionsaresufficientlylong-termtomaintainthenetzerobalance;q)ensureremovals,creditsorinvestmentsinoffsetsarenotdoublecountedordoubleclaimedbymultiplepartiesandareretiredinpublicregistriesaftersingleuse;r)ensureremovalsdonotleadtoariseinGHGemissionsinotherlocationsduetoeffortstoreduceGHGemissionsinonelocation(avoidingleakage);s)engagesuppliers,customersandinterestedpartiestocollaboratetoreduceScope3emissions;t)examinethepotentialtousealternativeprocesses(e.g.inlinewithcirculareconomypractices),equipmentorfacilitieswithlowerGHGemissions;u)reducesignificantGHGemissionsourcesorGHGemissions“hotspots”(e.g.electricpowertoolsinsteadofcompressedair;publictransportorelectricbicyclesinplaceofcompanycars);v)useinnovativesolutionstosatisfythecorehumanneedsofnutrition,healthandshelter;w)communicateinformationtointerestedpartiesonexpectedGHGemissionreductions.Theorganizationshouldcommittoreportingpubliclyonprogressagainstinterimandlong-termtargets,andactionsbeingtaken,atleastannually(seeClause13).NOTERecognizedaccountingstandardsincludeISO14064-1,thoseprovidedbytheISSB[29]andtheGHGPCorporateAccountingandReportingStandard[21].©ISO2022–Allrightsreserved21LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)9.2Prioritizationofmitigationactions9.2.1GeneralTheorganizationshouldnotdelayurgentmitigationactionstoachieveinterimorlong-termtargets.Theorganizationshouldprioritizeemissionsreductionsandmitigationactionsthatarewithinitsdirectcontrol(see8.2.3and8.2.4)orwithinthevaluechain(see8.2.5).Theorganizationshouldusethefullpotentialofallmitigationactionsandnotrelyonuseofasingleaction(e.g.removal,creditsorinvestmentsinoffsets)asareasontounderuseotheractions.Theorganizationshould,wherepossible,additionallyactasasolutionproviderforconsumersandforothervaluechains,toenableactionsthatleadtoavoidedemissionsinsociety.Theseavoidedemissionsshouldnotbecountedtowardstheorganization’sinterimorlong-termnetzerotargetsandshouldbetreatedseparately.9.2.2ActionstoaddressScope1andScope2emissionsConsistentwithitsmitigationplan(see9.1),theorganizationshouldtakeactionssuchas:a)acceleratingtransitiontorenewableenergyforprocesses,buildingsandsites,andsettingatargettouseonlylow-carbonenergyandthencarbon-freeenergyassoonaspossible;b)implementinganenergymanagementsystemtoimproveefficiencyofenergyconsumptionandpromotecontinualimprovement;c)prioritizinglowcarbon(non-fossil)andrenewableenergythroughpowerpurchaseagreements;d)generatingownlow-emissionorrenewableenergywithintheorganization(e.g.heatfromwastebiomass);e)alignenergyconsumptionwiththeavailabilityofrenewableenergy,andminimizeconsumptionwhenthegridisreliantonhigh-emissionenergy;f)transitioningawayfromdependenceontheuseoffossilfuels,includingphasingouttheuseofcoal;g)establish,applyanddisclosefinancingpoliciestophaseoutfossilfuels(e.g.haltingcoaluseby2030inOECDcountriesand2040innon-OECDcountries),bothbysellingassetsandresponsiblyretiringthem,meetingobligationstolocalecologyandcommunities;h)optimizingenergyuseofbuildings(e.g.throughrepurposing,retrofitting,digitalautomation,increaseduseofheatpumptechnology);i)minimizingoreliminatingtheuseofemission-producingresourcesinalloperations;j)implementinglow-carboncooling,heating,ventilationandrefrigerants;k)minimizingwasteandreducingconsumptionofrawmaterialsandenergybyrepurposingorrefittingbuildingsratherthanbuildingnewfacilities;l)facilitatingworkingfromhometoreduceGHGemissions(e.g.GHGemissionsfromoperationsorcommuting)ifthisislikelytocausefeweroverallGHGemissions;m)supportinguseoflow-carbontravelandcreatinglocalofficehubstoreducecommutingdistance;n)usingremotetechnologyformeetingsandcollaboration,toavoidunnecessarytravelling;o)choosingtechnologyandotherserviceprovidersthathavecommittedtorobustnetzerotargets;p)requiringlowerGHGemissionmodesofbusinesstravelwherefeasible,iftravelisessential(e.g.railratherthanair);©ISO2022–Allrightsreserved22LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)q)transitioningtoverylowGHGemissionvehiclesownedorusedbytheorganization;r)ensuringnewfacilitiesandoperationsareatleastlowGHGemissionbydesign;s)ensuringallbuildings,equipment,machineryandvehiclesareregularlymaintained;t)integratingclimatecriteriaintoresearchanddevelopmentandproductandservicedesignprocessestoimproveenergyperformanceanddevelopcirculareconomysolutions;u)providingandpromotingoflow-carbondiets,suchasplant-basedfood;v)supportingnature-basedsolutionsandregenerativefarmingpractices(e.g.soilcarbonsequestration);w)systematicallyreducingenergy,resourceandmaterialwasteinalloperations.NOTEISO50001providesinformationonimplementinganenergymanagementsystem.9.2.3ActionstoaddressScope3andotheremissionsTheorganizationshouldselectappropriateactionsforemissionreductionsbyimprovingtheclimateimpactofproductsandservices.Actionscaninclude,butarenotlimitedto:a)developingproductsandservicesthatcontributetotheemergenceofalternativevaluechains(e.g.increasequalityanddecreasecostofplant-basedprotein);b)redesigninganddevelopingproductsandservicestoreducetheirlifecycleemissions;c)promoting,supportingandfacilitatingthecirculareconomy(e.g.reuse,repair,refurbishment,repurposing,recycling);d)requiringsupplierstocommittonetzerotargets,inlinewiththerecommendationsinthisdocument;e)prioritizingsuppliersbasedontheirclimatestrategy,pastperformanceandtransparencyofemissiondata;f)collaboratingwithotherorganizationsandsectororindustrypartnerstostrengthenandalignprocurementandpurchaserequirements;g)extendingcollaborationwithotherorganizationsandthevaluechaintoaccelerateadoptionoflowcarbon(non-fossil)andrenewableenergyandachievementofinterimandlong-termemissionsreductiontargets;h)investinginGHGemissionsreductionandremovalsprojects;i)ensuringfinancialinvestments,includingassetsandpensionfunds,arealignedwithclimatestrategyandnetzerocommitments;j)prioritizinglow-carbonmobilitysolutions(e.g.publictransport,electricvehicleswithappropriatecharginginfrastructure)andreducingtheneedforpersonaltransportationthroughurbanplanning.10Counterbalancingresidualemissions10.1GeneralTheorganizationshouldprioritizedirectreductionofallGHGemissionswithinitsboundaries,limitingresidualemissionstotheminimum,inlinewithscience-basedpathwaysthatarealignedwithahighlikelihoodoflimitingglobalwarmingto1,5°Cabovepre-industriallevels.©ISO2022–Allrightsreserved23LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)Toachieveandmaintainnetzero,theorganizationshouldcounterbalanceresidualemissionsonlythroughinvestmentinhigh-qualityremovalswhichcanbeinthevaluechainorthroughremoval-basedoffsets(seeClause10)andremoval-basedcredits.Iftheorganizationoffsetsemissions,onlythosecounterbalancingresidualemissionsshouldcounttowardsitsnetzerotarget.Theorganizationshouldnotuseoffsetstowardsachievementofinterimtargets.Whencounterbalancingresidualemissions,theorganizationshouldensurethatremovals,includingthroughoffsetsandinvestmentsincredits:a)arebasedoncredibleaccountingstandards;b)areadditional,basedonrealisticandcrediblebaselinesandleadtomitigationwhichwouldnothaveoccurrediftheactionswerenotimplemented;c)aremonitored,reportedandverifiedbyacompetentthirdparty;d)arebasedonremovalsthatarepermanentorprovidesufficientlylong-termstorage(especiallywhenusedtooffsetGHGswithlongatmosphericlifespanssuchascarbondioxide)andincludeplanstomanagepotentialimpermanence;e)arenotdouble-counted(e.g.countedbymorethanoneparty,orcreditedundermorethanoneoffsetprogramme);f)avoidorlimittheriskofaconsequentriseinGHGemissionsinotherlocations;g)donosocialorenvironmentalharm;h)arefromactivitiesthatprovidesocialsafeguards,promoteequityandbenefitbothecosystemsandlocalcommunities(seeClause12);i)aresourcedfromactivitiesthataddressurgentandtransformationalclimateprioritiesthatarebeyondthereasonablereachofunilateralactionbyasinglecountryorterritory.Toprotectsocialandenvironmentalintegrity,theorganizationshouldtakereasonableactionstoensureremovals,offsetsandcredits:—aregovernedinclusively,throughparticipationandconsultationofexpertsandthepeopleandgroupsimpactedbythem,particularlyindigenouspeoples,localcommunitiesandvulnerablegroups(e.g.women,children,elderlypeople,peoplewithdisabilities);—balancetrade-offs,particularlysocialtrade-offs(e.g.theneedtouselandforsubsistencefarming);—aremanagedinanadaptiveway,usingflexibledecision-makingtoadjusttouncertaintiesasnaturaloutcomeschange;—protectandmanageawiderangeofecosystems(e.g.avoidingsingle-speciestreefarmsorotherkindsofplantationsthathavenegativeimpactsonbiodiversity);—createbiodiversitynetgain(i.e.thevarietyofplantandanimallifeincreasesratherthandecreasesasaresultoftheaction);—supportlandregenerationratherthanlanddegradation.Iftheorganizationcounterbalancesresidualemissionsthroughinvestmentsinoffsetsthroughafforestationorreforestation,itshouldtakeintoaccountthetimenecessarytoachievemaximumremovalandthepermanenceoftheremoval,takingenvironmentaldrivers,land-usedmanagementandgovernanceintoconsideration.Theorganizationshouldensurethatanyclaimrelatedtoafforestationorreforestationisindependentlyverified.©ISO2022–Allrightsreserved24LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)Ifappropriatetoitscontext,theorganizationshouldgobeyondnetzero.Thiscanbeachievedthroughadditionalinvestmentinremovals,andactivitiestoreduceemissions(e.g.protectingforests),togobeyonditsfairshareofglobalGHGemissionsreductions(see12.2).Avoidedemissionsshouldnotbeusedtocounterbalanceresidualemissions.NOTE1Thisdocumentprovidesrecommendationsfortheuseofoffsetstomeetnetzerotargetsratherthantheuseofoffsetsforotherclaims.ISO140682)willprovideguidancefororganizationsonoffsetsinthecontextofcarbonneutrality.NOTE2Somesector-specificscience-basedpathwayscanrequirethatcertainorganizationsandsectorsachievenetzerowithnoresidualemissions,andwithouttheuseofoffsets.Thesepathwaysdemonstratethatspecificsectorsandorganizationsneedtoachievenetzeroearlierthan2050.Somesector-specificpathwaysdonotincludeallscopesofemissionsandneedtobeusedwithotherpathways,soallscopesareincluded.NOTE3Residualemissionsareestimatedforthenetzerotargetyearandthereafter.NOTE4TheIPCCreportClimateChange2022:Impacts,AdaptationandVulnerability[37]outlinesgapsthatneedtobeaddressedtomeetclimatepriorities.TheIPCCreportClimatechange2022:MitigationofClimateChange[16]providesinformationonthemanagementoftrade-offsassociatedwithmitigationoptionsthatoccupyland.NOTE5TheIUCNGlobalStandardforNature-basedSolutions[38]setsoutaframeworkfortheverification,designandscalingupofnature-basedsolution.10.2CreditsAlloftherecommendationsrelatingtocounterbalancingemissions(10.1)arealsovalidforcredits.Theorganizationshouldfollowalltherecommendationsinthisdocumentbeforeitcanmakeaclaimofnetzerothatusescredits.Whenusingcredits,theorganizationshould:—specifywhichtypeofcreditsareusedandwherethecreditsareheld(e.g.registryused,typeofproject);—specifywhatGHGemissions,areasandscopesarecoveredbythecredits;—ensurecreditsarecomparableindurabilitytotheGHGemissionbeingcounterbalanced;—confirmifcreditsarebeingusedforadditionalvoluntaryactionortocounterbalanceresidualemissions.Iftheorganizationpurchasescreditsinthevoluntarycarbonmarket,ashareofproceedsfromthesaleofthecreditsshouldgotowardstheAdaptationFundoftheUNFCCCtofinanceadaptationprojectsindevelopingcountiesthatareparticularlyvulnerabletotheadverseeffectsofclimatechange,andashareofcreditsshouldbecancelledasacontributiontoanoverallmitigationinglobalemissions.NOTE1TheIntegrityCouncilVoluntaryCarbonMarketCoreCarbonPrinciples[40]setoutthebasisforidentifyinghigh-qualitycarboncredits.TheCoreCarbonPrinciplesformthebasisoftheICVCMAssessmentFramework,whichprovidescriteriaforevaluatingwhethercarboncreditsandcarbon-creditingprogrammesreachahigh-qualitythreshold.NOTE2ThetradingmechanismdefinedinArticle6.4oftheParisAgreement[17]requires5%shareofproceedstobegiventotheAdaptationFund[39]andthataminimumof2%ofcreditsshouldbecancelled.2)Underdevelopment.©ISO2022–Allrightsreserved25LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)11Measurementandmonitoring11.1GeneralTheorganizationshoulddetermineindicatorsandtoolstomeasure,monitorandcalculatebaselinesandtheimpactofitsmitigationactions.TheorganizationshouldensurethatallGHGemissionswithinitsboundaries(Scope1,Scope2)andthewidervaluechain(Scope3);areseparatelymeasured,monitoredandreported(seeClause13).Theorganizationshouldalsoseparatelymeasureandmonitoreachofthefollowing:a)GHGemissionsincreaseswithinitsboundaries;b)GHGemissionsincreasesinthewidervaluechain;c)emissionsreductionswithinitsboundaries;d)emissionsreductionsinthewidervaluechain;e)removalswithinitsboundaries;f)removalsinthewidervaluechain;g)removalsoutsidethevaluechain;h)offsetsandcreditsoutsidethevaluechain.Theorganizationshouldselectquantifiableindicatorsthatminimizeuncertaintyandyieldaccurate,consistentandverifiableresults,takingintoaccounttechnicalfeasibility.Indicatorsshouldincludethosethatmeasureandmonitoroffsetsthroughinvestments.Themethodsandthedatausedforallmeasuringandmonitoringshouldsupportreproducibilityoftheresults.NOTETheGHGPandICVCMandstandardssuchasISO14064-1(fororganizations)andISO14064-2(forprojects)providefurtherinformationandguidanceonmeasuringandmonitoring.11.2UseofindicatorsandtoolsTheorganizationshouldexplainandjustifytheuseofindicatorsandtoolsselectedordeveloped.Whenselectingindicatorsandtools,theorganizationshouldconsider:—accuracyofemissionandremovalmeasurements;—limitsofapplication;—uncertaintyandrigour;—reproducibilityofresults;—acceptabilityandlimitationsofthetool;—originandlevelofrecognitionofthetool;—consistencywithintendeduse.TheorganizationshouldactimmediatelyandnotdelaytakingactiontoreduceGHGemissionsduetoincompletedataormeasurement.TheorganizationshouldtakeactionslikelytoreduceGHGemissionsusingestimateswhileitworkstoimprovemeasurement.©ISO2022–Allrightsreserved26LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)TheorganizationshouldimplementprocessestocontinuallyimprovethequalityandcomprehensivenessofdatagatheredtomeasureprogressandestimateGHGemissionsreductions.Theorganizationshould:a)developandreporthowitplanstonarrowdatagaps(seeClause13);b)collectprimarydataonsignificantGHGemissions,wherepossible;c)usesubstitutablemethodologieswhenprimarydataisnotavailable;d)reporthowitplanstoaccountforchangesinthebaseline(e.g.makingadjustmentstoreflectchangestoboundaries;e)reporthowitplanstoaccountforchangesinactivities(e.g.productionvolumes,areasoccupied);f)usecredibledatasourcesforestimatingGHGemissionsfactors(e.g.IPCC,InternationalEnergyAgency,nationaldatabases);g)reportthetypeofdataused,datasourcesandmethodologiesandassumptionsusedtodetermineGHGemissionsdata(seeClause13);h)quantifylevelsofuncertaintyintroducedbyuseofestimates,wherepossible;i)usetoolssuchaslifecycleassessmenttoquantifyvaluechainScope3emissions.NOTE1FurtherinformationonmeasuringandmonitoringgreenhousegasremovalsandemissionsreductionsisprovidedbyGHGPandinISO14064-1andISO14064-2.ISO14067providesinformationonquantifyingthecarbonfootprintofproducts.NOTE2“Primarydata”isdataabouttheorganization’sownprocesses.12Widerimpact,equityandempowerment12.1WiderimpactTheorganizationshouldconsiderhowitsnetzerostrategyalignswiththeUnitedNationsSDGsandhowitimpacts:—climatejusticeandequity;—itsworkforce;—indigenouspeoples,localcommunitiesandminorityandvulnerablegroups(e.g.women,children,elderlypeople,peoplewithdisabilities);—societyandcultures;—prosperityandeliminatingpoverty;—biodiversity,theintegrityofecosystemsandrelatedcriticalservices(e.g.food,water).Theorganizationshouldtakeactionforpositivewiderimpact,suchas:a)settingtargetsforsocietalclimateaction;b)mobilizinginterestedpartiesacrossthevaluechain;c)workingwithtradeassociationsandinitiativesengaginginclimateissuestosupportandamplifyemissionsreductioneffortsandcounteractanyeffortsagainstclimateaction;d)influencinglocalandnationalpolicymakerstoenhanceclimateaction;e)advocatingforappropriateregulationandfacilitatingmeasurestoenablealignmenttoachievingnetzeroacrossallorganizationsandhalvingglobalGHGemissionsby2030;©ISO2022–Allrightsreserved27LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)f)contributingtonationalandinternationaleventswhichdemonstrateconcretesolutionstohelpscalebest-practicesolutions;g)facilitatingcirculareconomypracticesthatreduceoverallemissions;h)lobbyingforpolicytoenableeffectiveclimateaction;i)advocatingforindustrybodiestotakeclearerandstrongerpositionsonclimatepolicy;j)mitigatingharmtotheenvironmentandecosystems;k)supportingandenhancingbiodiversity;l)supportingrestorationandprotectionofnaturalandsemi-naturalecosystemsintheirownright;m)makingimmediatecontributionstothepreservationandrestorationofnaturalsinks(e.g.forests,wetlands);n)conservationandprotectionofwater,oceansandnaturalresources.NOTERecommendationsonreportingwiderimpactsonnatureareprovidedbytheTaskForceonNature-relatedFinancialDisclosures[41]andSBTN[42].12.2FairshareandjusttransitionTheorganizationshouldtakeintoaccounttheprincipleofequityandjustice(see5.9)whendeterminingfairshareandhowitshouldcontributetoajusttransitiontoglobalnetzero.Largeorganizationsandthosebasedindevelopedcountriesshouldaimtoachievenetzeroearlier(potentiallywellbefore2050)thanlow-emittingcountriestocontributetoglobaleffortstolimitwarmingto1,5°C.Indeterminingwhatafairshareisfortheorganization,itshouldconsideritscontextandtakeintoaccount:—resourcesandtechnology;—itshistoricalGHGemissions;—historicalGHGemissionsoftheterritoriesitoperatesin;—historicalandcurrentGHGemissionsofthesector(s)itoperatesin;—currentsocio-economicsituationoftheterritoriesitoperatesin.Ifanorganizationisoperatingataterritoriallevelinaterritorywithcomparativelylessresources(e.g.emergingeconomies),itshouldconsidertheneedtobalanceactionstowardsnetzerowiththeneedtoprotectcommunities,societyandtheeconomy.Tosupportajusttransition,organizationswithgreaterresourceandgreaterhistoricalresponsibilityshouldcollaboratewiththoseorganizationswithlesscapabilitytoact.FairsharefororganizationsinterritoriesorsectorswithgreaterhistoricalresponsibilityforGHGemissionsandgreatercurrentresourcesshouldmakeaproportionatelygreatercontributiontowardsachievingglobalnetzero.Theorganizationshouldutilizethecapacityithastothefullestextentpossibletocontributewithurgencytowardsitsfairshare,regardlessofspecifictargetsthatarebasedonhistoricandsocio-economicfactors.Tosupportachievementofglobalnetzero,organizations,sectorsandterritorieswithmorecapabilitycansetmoreambitiousinterimtargets,forexamplebyreducingGHGemissionsby50%(froma2018baseyear)earlierthan2030.©ISO2022–Allrightsreserved28LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)Iftheorganizationhasthecapabilitytocontributebeyonditsfairshare,itshouldtakeadditionalactiontoachieveitsowntargetsearlierandtoassistothersinachievingtheirtargetsasearlyaspossiblebyinvestinginemissionsreductionsandremovalsbeyonditsownboundaries.Toachievetheabove,theorganizationshouldtakeintoaccount:a)equitabledistributionofGHGemissionsreductionresponsibility,includingwithincountriesorregionsatdifferentstagesofdevelopment;b)differentimpactsofclimatechangeandmitigationactivitiesonmoreorlessvulnerablepopulations;c)theneedtofullyinformandconsultwithindigenouspeopleandvulnerablecommunitieswhenformulating,adoptingorimplementingdecisionsinvolvingtheirlands,territoriesorresources.andtheneedtoobtainconsentbeforetakinganyactionwhichaffectsthem;d)theneedforadaptationmeasuresandfinancetosupportthemostaffectedcommunities,areasandvulnerablepeopleaffectedbybothclimateimpactsandtheclimatetransitionandstrengthentheirparticipationinachievingglobalgoals;e)theneedtointegrateclimateactionthinkingandrelatedactivitiesintooperationalresilienceplanningacrosscommunitiesandsocieties;f)allocationofresourcestomitigateGHGemissionsandtoadapttoclimateimpacts;g)theneedtoaddressinjusticesandbuildamoreequitablefuture.Theorganizationshouldreportinformationonprocessestoensureequityandfairshareandwhytheyhavebeenadopted.12.3EmpowermentGovernanceorganizationsshouldestablish,implementandmaintainprocessestocontributetotheglobaltransitiontonetzero.Processescaninclude:a)trainingandcapacitybuildingevents;b)transferofresources;c)supportingaccesstofinancialsupport;d)knowledgesharing;e)representationofmemberorganizationsandunder-representedgroupsindecision-making.13Communication,reportingandtransparency13.1GeneralTheorganizationshouldimplementprocessestoensuretransparentcommunicationandreportingofprogresstonetzerotorelevantinterestedparties.Theorganizationshouldmakeinformationonprogresspubliclyavailable.TheorganizationshouldreportitsprogressonitsmitigationplanandallapplicableitemsinClause9.Theorganizationshouldincludethefollowingwhenreportingprogresstowardsmeetingnetzerotargets:a)scopeofreporting(see13.2.1);b)publishedreportingrequirements,includingreportingfrequency;c)baseline;©ISO2022–Allrightsreserved29LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)d)reportingyear;e)reportingboundaries(seeClause6);f)changesinemissionslevels;g)datacollectionandcalculationmethodsusedtopreparethereport;h)datausedforreportedresultsandwhereandhowthatdatacanbeaccessed;i)datalimitations,includingconfidenceintervalsforindicators;j)reportinglimitations(see13.2.3);k)improvementsandsolutionsimplementedsincethepreviousreportingperiod;l)plannednewinitiativesoractions;m)whetherthemitigationactionstakenhaveimmediateorprojectedfutureimpactonGHGemissions;n)authorsofthereportandwhethertheyareinternalorexternaltotheorganization;o)detailsofpreviouslypublishedreportsandhowthesecanbeaccessed.Theorganizationshouldreportqualitativeandquantitativeprogressagainsttargetsatleastannually,usingrelevantpublicreportingplatforms.Ifappropriate,theorganizationmayreportinlinewithacceptedfinancialreportingtimeframes,ifthisisequallyormorefrequent.Governanceorganizationsshouldrecognizetheneedtobalancereportingrequirementswithpracticallimitations(e.g.oncapacity,datacollection,analysisandcommunication)forsomeorganizations,especiallysmallerorganizations,whensettingrequirementsforotherorganizations.13.2Scopeofreportingandinformationtoinclude13.2.1ScopeofreportingTheorganizationshoulddefinethescopeofeachreporttakingintoaccountrelevantguidancefromagovernanceorganization,ifapplicable.Theorganizationmaychoosetocreateseparatereportstocommunicatedifferenttypesofinformation.Theorganizationshouldreport:a)climaterisksandopportunitiesrelevanttoitsboundaries(seeClause6);b)progressagainstinterimandlong-termtargets(seeClause8),includingimpactsofactionstaken(see12.1);c)atransitionplan,includinginformationonactionsplannedtoreducecurrentGHGemissions(seeClause9)consistentwithachievinginterimGHGemissionstargets;d)allocationofmaterialandhumanresourcestoachieveinterimandlong-termtargets;e)specificremovalsandoffsetsbeyondtheorganization’sboundaries;f)offsetsusedtomakespecificcounterbalanceclaims(see13.2.2);g)detailsofScope1,Scope2andScope3emissions(Clause8),including:—separateGHGemissionsdatabyGHGgasoractivityforScope1,Scope2andScope3;—breakdownofGHGemissiondataforScope1;—separatedataforthedifferentcategoriesofGHGemissionsinScope3;©ISO2022–Allrightsreserved30LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)—whatisincludedintheorganization’sScope3commitment,anyexclusionsandthejustificationforthoseexclusions;h)separateGHGemissionsdataforallGHGs;i)separatedatafordirectcarbondioxideemissionsfrombiologicallystoredcarbon(e.g.ingrasslands,forests,soils,oceans),ifapplicable;j)separateprogresstowardsemissionsreductionandremovaltargets;k)informationonexpectedresidualemissionsandhowthesehavebeenestimated;l)plansforcounterbalancingresidualemissionsthroughoffsetsandinvestments,includingdetailsofthoseoffsetsandhowtheirqualityhasbeendetermined;m)detailsoftheliabilityandimpermanenceriskofcarbonstorageandactionstakentomitigatethese;n)actionstofurthermitigateresidualemissionsafterthenetzerotargetdate,includingthosecompletedandthoseplanned(seeClause10);o)land-usechangeGHGemissionsandremovals,ifrelevant;—widerimpacts(see12.1),includingactionsandinitiativestosupportfairshare(see12.2)andempowerment(see12.3),includingactionstakenoutsidetheorganization'svaluechain(separatelytoactionstakenwithinthevaluechain);—bothpositiveandpotentiallynegativeimpacts,andplanstoaddressnegativeimpacts;—advocacyactivitiesandcollaborativepartnerships(e.g.lobbying,participationinvoluntaryinitiatives,tradeassociations,membershipnetworks);—progressinengaginginitiativesandtradeassociationsinworkingtowardsinterimandlong-termtargets;—howitisengagingworkers,thesupplychain,thepublicandotherinterestedpartiesonachievingnetzero;p)casestudiesandlessonslearned.Theorganizationshouldreportqualitativeandquantitativeprogressagainsttargetsatleastannually,usingrelevantpublicreportingplatforms.Ifappropriate,theorganizationsmayreportinlinewithacceptedfinancialreportingtimeframes,ifthisismorefrequent.13.2.2ReportingofnetzeroclaimsTheorganizationshouldreportthebasisofitsnetzeroclaimsatleastannually.Theorganizationshouldspecifywhetherclaimsareataterritorial,sector,organizational,operational,portfolioorassetlevel(seeClause6).Theorganizationshouldpublishitscriteriaandprocessestoensurethatactionstakentocounterbalanceresidualemissions,includingoffsetsandcredits,areofhighqualityandverifiable(see10.1).Toclaimnetzero,onlyresidualemissionsshouldremain,andtheseshouldbecounterbalancedbyremovals.TheorganizationshouldnotmakeanetzeroclaimifitisonthepathtonetzeroandstillhasGHGemissionsthatarenotresidualemissions,eveniftheemissionsarecounterbalanced.Inasituationwhereotheremissionsremain,theorganizationshouldcommunicateprogresstowardsspecificemissionsreductiontargetstoprovideatransparentindicationfortheprospectsofachievingnetzero.Iftheorganizationcounterbalancesotheremissionsandmeetsrelevantcriteria,itmaybeabletomakeaclaimofcarbonneutralityonthepathtonetzero.©ISO2022–Allrightsreserved31LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)Toclaimachievementofitsnetzerotarget,theorganizationshould:a)quantifyallGHGemissionsitcontinuestogenerate,orwhicharegeneratedasaconsequenceofitsproductsandactivities(i.e.allScope1,2and3emissions),includingGHGtypesandorigins(e.g.fossilfuelsorbiological);b)quantifyallGHGemissionsitisremoving,thetypesofstorageusedandthelevelofstoragepermanence;c)explainthemethodusedtoadduptheGHGs(e.g.metricvaluesused,suchasglobalwarmingpotential);d)provideevidencethatthefullpotentialofScope1,Scope2andScope3GHGemissionreductionshasbeenachievedwithinthevaluechain;e)provideevidencethatremovalsoroffsetsfullycounterbalanceresidualemissions;f)explainthemethodforcalculatingresidualemissionsandthejustificationfortheuseofremovalsoroffsetstocounterbalanceresidualemissions;g)provideaplantomaintainthenetzerobalanceoverthelongterm,multipledecadesataminimum,includingaplantoaddressanyreversalofremovedGHGs(e.g.bycounterbalancingGHGemissionswithadditionalremovalsandstorageonsimilarlifetimes);h)explainlimitationsofclaimsmadeandhowthequalityofthedatahasbeendetermined;i)includeconfidencelevels(potentialforerror)inpublishedvaluesofindicatorsforclaims,wherepossible;j)ensurethedatasupportingclaimsmadeareindependentlyverified;k)providejustificationifdataverificationisnotpossible,andincludethejustificationinreports;l)providedetailsofhowdouble-countingofoffsetsandcreditshasbeenavoided.TheorganizationshouldbeawarethatifthestorageofremovedGHGsusedtowardsanetzeroclaimexpiresbeforetheendoftheGHG’slifespan,thentheorganizationceasestobenetzerountilittakesadditionalappropriateaction.Iftheorganizationtransferscreditstosupportanotherorganizationinmeetingitstargets,inventoryadjustmentsshouldbemadetoavoiddouble-countingofprogress.Aninventoryadjustmentrelatestotransferringtheresultsofthecreditfromthedonororganizationtothereceivingorganizationandremovingtheresultsofthecreditactivityfromthedonororganization.NOTE1Article6oftheParisAgreement[17]hasfurtherinformationonadjustmentsfororganizationsoperatingatnationallevel.NOTE2TheIntegrityCouncilfortheVoluntaryCarbonMarket[43]providesguidancetoimprovethequalityofoffsetsandcreditsonthecarbonmarket.NOTE3TheVoluntaryCarbonMarketIntegrityInitiative[44]andISO14021provideinformationonhowtomakeclaimsbasedoninvestmentincredits.NOTE4Residualemissionsatnetzerocannotgenerallyexceedtherangeof5%to10%comparedtobaselineemissions.13.2.3LimitationsofreportingTheorganizationshouldcommunicatethelimitationsofreports,including:a)anysourcesofGHGemissionswhichareexcludedandquantifytheirsignificance;b)useofGHGemissionsproxies,averages,orgapsinknowledgewithinvaluechains;©ISO2022–Allrightsreserved32LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)c)methodsusedtoestimate,andproportionoftotaldiscloseddataestimatedwhenproxiesareusedtocoverlackofdata;d)limitationsofanachievementclaimaboutaproductorservicebeingclimateorcarbonneutral.NOTEAGHGemissionsproxyusesaggregateddatafromarangeofsectorsandsourcestoestimateGHGemissionsfromacomplexprocess.ProxiesusuallyrelatetoScope3emissions.13.2.4CredibilityofreportsTheorganizationshouldestablishprocessestoensure:a)comprehensivedatacollectionandreview;b)accuracyofGHGemissionsandremovalsdata;c)reportsarefreeofmaterialdiscrepancies;d)qualityofcarboncreditsandoffsets;e)third-partyverificationofdataandclaims.14ImprovementTheorganizationshoulduseiterativeandadaptiveapproachesonaregularbasiswithanincreasinglevelofambitiontoachieveinterimtargetsandlong-termtargetsandtoaddresswiderimpacts,wherefeasible.Theorganizationshouldtakeintoaccountemergingscientificevidence,bestpracticeandexternalandinternallessonslearned.Theorganizationshoulddetermineopportunitiesandtakeactiontosupportandacceleratethespeedorextentof:a)reducingGHGemissions;b)counterbalancingresidualGHGemissions;c)supportingthepreservationandrestorationofnaturalsinks;d)achievingnetzerostatusandstrivingfornet-negativestatus.Theorganizationshouldintegrateandembedclimateriskmanagementindicators,measuresandcontrolsintoitsnormalorganizationalprocessesandcoreriskmanagementprocessesandpolicies.©ISO2022–Allrightsreserved33LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)AnnexA(informative)WorkshopcontributorsAlistofworkshopcontributorsisavailableat:https://​standards​.iso​.org/​iso/​iwa/​42/​ed​-1/​en.©ISO2022–Allrightsreserved34LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)Bibliography[1]ISO9000:2015,Qualitymanagementsystems—Fundamentalsandvocabulary[2]ISO14021,Environmentallabelsanddeclarations—Self-declaredenvironmentalclaims(TypeIIenvironmentallabelling)[3]ISO14050:2020,Environmentalmanagement—Vocabulary[4]ISO14064-1:2018,Greenhousegases—Part1:Specificationwithguidanceattheorganizationlevelforquantificationandreportingofgreenhousegasemissionsandremovals[5]ISO14064-2,Greenhousegases—Part2:Specificationwithguidanceattheprojectlevelforquantification,monitoringandreportingofgreenhousegasemissionreductionsorremovalenhancements[6]ISO14064-3,Greenhousegases—Part3:Specificationwithguidancefortheverificationandvalidationofgreenhousegasstatements[7]ISO14065,Generalprinciplesandrequirementsforbodiesvalidatingandverifyingenvironmentalinformation[8]ISO140663),Competencerequirementsforteams(includingtechnicalexperts),andindependentreviewersinvolvedinthevalidationandverificationofenvironmentalinformation[9]ISO14067,Greenhousegases—Carbonfootprintofproducts—Requirementsandguidelinesforquantification[10]ISO140684),Greenhousegasmanagementandclimatechangemanagementandrelatedactivities—Carbonneutrality[11]ISO/TR14069,Greenhousegases—Quantificationandreportingofgreenhousegasemissionsfororganizations—GuidancefortheapplicationofISO14064-1[12]ISO14091,Adaptationtoclimatechange—Guidelinesonvulnerability,impactsandriskassessment[13]ISO/IEC17029:2019,Conformityassessment—Generalprinciplesandrequirementsforvalidationandverificationbodies[14]ISO50001,Energymanagementsystems—Requirementswithguidanceforuse[15]IPCC,SixthAssessmentReport,ClimateChange2021:ThePhysicalScienceBasis.[Viewed2022-09-17]Availableat:https://​www​.ipcc​.ch/​report/​ar6/​wg1/​[16]IPCC,SixthAssessmentReport,ClimateChange2022:MitigationofClimateChange.[Viewed2022-09-17]Availableat:https://​www​.ipcc​.ch/​report/​ar6/​wg3/​[17]TheParisAgreement.[Viewed2022-09-17]Availableat:https://​unfccc​.int/​process​-and​-meetings/​the​-paris​-agreement/​the​-paris​-agreement[18]RacetoZero,Criteria3.0.[Viewed2022-09-17]Availableat:https://​climatechampions​.unfccc​.int/​wp​-content/​uploads/​2022/​06/​Race​-to​-Zero​-Criteria​-3​.0​-4​.pdf[19]IPCC,SixthAssessmentReport,WorkingGroupIIIAnnexIGlossary.[Viewed2022-09-17]Availableat:chrome​-extension://​efa​idnbmnnnib​pcajpcglcl​efindmkaj/​https://​report​.ipcc​.ch/​ar6wg3/​pdf/​IPCC​_AR6​_WGIII​_Annex​-I​.pdf3)Underpreparation.Stageatthetimeofpublication:ISO/DIS14066:2022.4)Underdevelopment.©ISO2022–Allrightsreserved35LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)[20]UnitedNationsClimateChange,Glossaryofclimatechangeacronymsandterms.[Viewed2022-09-17]Availableat:https://​unfccc​.int/​process​-and​-meetings/​the​-convention/​glossary​-of​-climate​-change​-acronyms​-and​-terms[21]GreenhouseGasProtocol,CorporateAccountingandReportingStandard.[Viewed2022-09-17]Availableat:https://​ghgprotocol​.org/​corporate​-standard[22]UnitedNationsSustainableDevelopmentGoals.[Viewed2022-09-17]Availableat:https://​sdgs​.un​.org/​goals[23]IPBES,GlobalAssessmentReportonBiodiversityandEcosystemServices.[Viewed2022-09-17]Availableat:https://​ipbes​.net/​global​-assessment[24]GreenhouseGasProtocol,TheCorporateValueChain(Scope3)AccountingandReportingStandard.[Viewed2022-09-17]Availableat:https://​ghgprotocol​.org/​standards/​scope​-3​-standard[25]UnitedNationsClimateChangeReportingguidelines.[Viewed2022-09-17]Availableat:https://​unfccc​.int/​process​-and​-meetings/​transparency​-and​-reporting/​reporting​-and​-review​-under​-the​-convention/​greenhouse​-gas​-inventories​-annex​-i​-parties/​reporting​-requirements[26]GreenhouseGasProtocol,GlobalProtocolforCommunity-ScaleGreenhouseGasInventories,AnAccountingandReportingStandardforCitiesVersion1.1.[Viewed2022-09-17]Availableat:https://​ghgprotocol​.org/​greenhouse​-gas​-protocol​-accounting​-reporting​-standard​-cities[27]TaskForceonClimate-RelatedFinancialDisclosures.[Viewed2022-09-17]Availableat:https://​www​.fsb​-tcfd​.org/​[28]EuropeanFinancialReportingAdvisoryGroup[Viewed2022-09-17]Availableat:https://​www​.efrag​.org/​[29]InternationalSustainabilityStandardsBoard.[Viewed2022-09-17]Availableat:https://​www​.ifrs​.org/​groups/​international​-sustainability​-standards​-board/​[30]ScienceBasedTargetsInitiative,CorporateNet-ZeroStandard,Version1.0,October2021.[Viewed2022-09-17]Availableat:https://​sciencebasedtargets​.org/​net​-zero[31]InternationalEnergyAgency,RoadmapfortheGlobalEnergySectorNetZeroby2050.[Viewed2022-09-17]Availableat:https://​www​.iea​.org/​reports/​net​-zero​-by​-2050[32]RacetoZero,2030Breakthroughs.[Viewed2022-09-17]Availableat:https://​racetozero​.unfccc​.int/​system/​2030breakthroughs/​[33]ScienceBasedTargetsInitiative(SBTi).[Viewed2022-09-17]Availableat:https://​sciencebasedtargets​.org/​[34]GreenhouseGasProtocol,Scope2Guidance.[Viewed2022-09-17]Availableat:https://​ghgprotocol​.org/​scope​_2​_guidance​#:​~:​text​=​About​%20the​%20Scope​%202​%20Guidance​,other​%20types​%20of​%20energy​%20purchases[35]RE100.[Viewed2022-09-17]Availableat:https://​www​.there100​.org/​[36]GlobalMethanePledge.[Viewed2022-09-17]Availableat:https://​www​.globalmethanepledge​.org/​#:​~:​text​=​About​%20the​%20Global​%20Methane​%20Pledge​&​text​=​Participants​%20joining​%20the​%20Pledge​%20agree​,not​%20a​%20national​%20reduction​%20target[37]IPCC,SixthAssessmentReport,ClimateChange2022:Impacts,AdaptationandVulnerability.[Viewed2022-09-17]Availableat:https://​www​.ipcc​.ch/​report/​ar6/​wg2/​[38]IUCN,GlobalStandardforNature-basedSolutions:FirstEdition.[Viewed2022-09-17]Availableat:https://​www​.iucn​.org/​resources/​publication/​iucn​-global​-standard​-nature​-based​-solutions​-first​-edition[39]AdaptationFund.[Viewed2022-09-17]Availableat:https://​www​.adaptation​-fund​.org/​©ISO2022–Allrightsreserved36LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)[40ICVCM,CoreCarbonPrinciples.[Viewed2022-09-17]Availableat:https://​icvcm​.org/​the​-core​-carbon​-principles/​[41]TaskForceonNature-RelatedFinancialDisclosures.[Viewed2022-09-17]Availableat:https://​tnfd​.global/​[42]ScienceBasedTargetsNetwork.[Viewed2022-09-17]Availableat:https://​scienc​ebasedtarg​etsnetwork​.org/​[43]TheIntegrityCouncilfortheVoluntaryCarbonMarket.[Viewed2022-09-17]Availableat:https://​icvcm​.org/​[44]VoluntaryCarbonMarketsIntegrityInitiative.[Viewed2022-09-17]Availableat:https://​vcmintegrity​.org/​©ISO2022–Allrightsreserved37LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.IWA42:2022(E)ICS13.020.40Pricebasedon37pages©ISO2022–AllrightsreservedLicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.LicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.©ISO,2022AllrightsreservedInternationalOrganizationforStandardizationISOCentralSecretariatChemindeBlandonnet81214Geneva,Switzerlandiso.orgLicensedtoTimWang(laowang.gw@163.com)fromCCTCbyISO/CS2023-06-18SponsoredbyISOtosupportglobalclimateefforts.Unauthorizedreproductionordistributionisprohibited.