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STANDARD 14068-1
First edition
2023-11
Climate change management —
Transition to net zero —
Part 1:
Carbon neutrality
Gestion du changement climatique — Transition vers le zéro émission
nette —
Partie 1: Neutralité carbone
Reference number
ISO 14068-1:2023(E)
© ISO 2023
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ISO 14068-1:2023(E)
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© ISO 2023
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Published in Switzerland
ii
© ISO 2023 – All rights reserved
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ISO 14068-1:2023(E)
Contents Page
Foreword .v
Introduction . vi
1 Scope . 1
2 Normative references . 1
3 Terms, definitions and abbreviated terms . 1
3.1 Terms related to carbon neutrality . 2
3.2 Terms related to greenhouse gases . 3
3.3 Terms related to offsetting and carbon credits . 5
3.4 Terms related to the entity seeking carbon neutrality . 6
3.5 Abbreviated terms . 8
4 Principles . 8
4.1 General . 8
4.2 Transparency . 9
4.3 Conservativeness. 9
4.4 Hierarchy approach . 9
4.5 Supporting transition . 9
4.6 Ambition . 9
4.7 Urgency . 9
4.8 Science-based approach . 9
4.9 Avoiding ad
...