Carbon Neutrality

ISO 14068-1 defines the conditions under which a carbon-neutrality claim can be made. The sequence set out by the standard is binding: first measure emissions, then actually reduce them with a reduction plan, and only use offsetting for the unavoidable residual emissions. Claiming neutrality solely by purchasing credits is not a route the standard accepts.

The aim is to place the carbon-neutrality claim on a defensible footing and to prevent the greenwashing risk created by unsubstantiated claims.

• Companies wanting to claim a carbon-neutral organisation, product or service
• Marketing and sustainability teams managing greenwashing risk
• Organisations targeting neutrality for an event, a building or a fleet
• Suppliers whose customers request evidence for a neutrality claim

• Defining the subject of neutrality: the organisation, product, service, event or building
• Determining the greenhouse gas footprint under ISO 14064-1 or ISO 14067
• The carbon-neutrality management plan: reduction targets and timetable
• Prioritising emission reduction and removal
• Defining the residual (unavoidable) emissions
• Quality criteria for offset credits: additionality, permanence, avoidance of double counting
• Showing the distinction between offsetting and removal
• The scope and period of the claim
• Public disclosure and reporting requirements

• ISO 14068-1
• ISO 14064-1
• ISO 14067
• ISO 14021

• ISO 14068-1
• ISO 14064-1
• ISO 14067
• ISO 14021

1. 1Defining the ClaimIt is clarified which claim is being made, for which product or organisation and within what scope. A vague claim cannot be verified.
2. 2Preparation of the Supporting DataThe calculations, measurements or certificate records supporting the claim are prepared by the organisation.
3. 3Establishing the CriterionThe standard or rule set against which the claim will be assessed is identified — ISO 14068-1 for carbon neutrality, ISO 14021 for self-declared claims.
4. 4Examination of the Supporting BasisThe calculation method, data quality and assumptions are checked; the scope of the claim is compared with the scope of its supporting basis.
5. 5Assessment of the Wording of the ClaimThe wording of the claim is examined for whether the limits of its scope are conveyed clearly to the reader. A claim resting on correct data can still mislead if it is badly worded.
6. 6Verification StatementA statement is issued recording that the basis of the claim has been assessed, and setting out its scope.

In claim verification, assurance extends to the examination of the basis of the claim. The verifier does not state that the claim is true, but that the basis presented supports the claim and that the scope is stated correctly. This distinction means no assurance is given for impacts outside the scope of the claim.

• Details of the verification body
• The text of the claim and its scope
• The product, service or organisation the claim relates to
• Criteria and standard applied
• The supporting data examined and the period covered
• Scope limits and exclusions
• The verification conclusion and its period of validity

Verification shows that the basis of the claim has been examined; it gives no assurance for environmental impacts outside the scope of the claim. A verified claim may also not be sufficient in every case under consumer legislation: how the claim is worded, and whether the limits of its scope are conveyed clearly to the reader, are assessed separately. The statement is issued for a defined period of validity.

Greenhouse gas verification and validation activities are accredited under ISO 14065; the verification itself is performed to ISO 14064-3 and the competence of verification personnel is defined by ISO 14066. Assurance engagements, by contrast, are governed by assurance standards such as ISAE 3000 and do not fall within accredited certification. In both frameworks the impartiality rule is decisive: the party that performs the calculation cannot verify that same calculation. EUROLAB holds internationally recognised accreditation from accreditation bodies that are signatories to the ILAC and IAF mutual recognition arrangements; which verifications can be offered within accredited scope is confirmed in writing at the quotation stage.

• Climate Claims
• Environmental Claims