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PAS 2060 vs ISO 14068-1

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 W H ITE P A P ER - P A S 2060 v s ISO 14068- 1

PAS 2060 vs ISO 14068-1

Briefing & discussion document

Background Executive Summary

The term ‘carbon neutrality’ has no officially defined meaning, The major differences between PAS 2060:2014 and ISO
hence is frequently (possibly deliberately) misused. Some 14068-1:2023 are:
carbon1 consultancies and other bodies award logos,
certificates etc on the basis of their own proprietary idea of • ISO 14068-1 is a full international standard.
PAS 2060 is not.
what ‘carbon neutral’ means. A profusion of carbon-related
claims has led to the general public becoming somewhat • ISO 14068-1 establishes a clear hierarchy of priorities
(reduce - remove - offset) and requires evidence of the
confused (and possibly cynical)about exactly what is meant
first before the third is permitted. This hierarchical
by the term. They cannot therefore make the informed buying
approach does not exist with PAS 2060.
choices which would reward those organisations who are
• ISO 14068-1 mandates the reporting of five indirect
truly, genuinely carbon neutral.
emissions types. Under the GHG Protocol, the reporting
Until recently, the closest to an official definition of carbon of all indirect emissions is optional.
neutrality was provided by a BSi-sponsored Publicly Available • ISO 14068-1 includes emission removals as part of its
Specification – PAS 2060:2014 Specification for the methodology. PAS 2060 speaks only of emissions and
demonstration of carbon neutrality. Although well-received reductions.
and in widespread use it is not a full standard and solely
• Under PAS 2060, an entity’s first application for carbon
neutrality can be based entirely on offsets. Under ISO
British in origin (as opposed to international).
14068-1 it cannot.
At the end of 2025, PAS 2060 will be retired and superseded • ISO 14068-1 requires the inclusion of the subject’s entire
by a full verifiable ISO standard - ISO 14068- 1:2023 (first value chain, on a ‘cradle-to-grave’ basis where appropriate.
It is important to note the reference to “where appropriate”
published November 2023). Because a PAS 2060 application
as many well-defined boundaries for organisational
must be accompanied by at least one year of supporting data reporting will exclude cradle-to-grave as not appropriate.
and due to the impending retirement, PAS 2060 should • ISO 14068-1 requiresany emission reduction activity to
effectively cease to be considered for new clients/projects cause minimal socialor environmentalharm.
one year before its official retirement date,
i.e. December 2024. ISO
Comparison Table Summary PAS 2060
14068-1
Whereas ‘carbon neutral’ and ‘net zero’ have many Full international standard
similarities, the terms are not synonymous. At COP 27 a
Requires actual removal before offsetting
collaboration between ISO, Race to Zero and the UN (‘Our 2050 (Hierarchical approach)

World’) launched an ISO guideline on net zero, named IWA Requires inventory reporting to ISO
standard over GHG Protocol
42:2022. This document provides an internationally-agreed
Allows GHG Protocol Inventory for
harmonised approach to achieving net zero GHG emissions baseline
by (at latest) 2050. It provides definitions, principles and Emission removals in grained in the
methodology
guidance for all organisation types. Whilst 14068-1 is a
First year claim can be based entirely on
standard to evidence carbon neutrality rather than net zero, it offsetting
recognises that carbon neutrality is a stepping stone on the Cradle to Grave reporting, where
appropriate
path to net zero. Consequently, ISO 14068-1 broadly
Emission reductions to have minimal
follows IWA 42:2022.2 social or environmental harm

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 W H ITE P A P ER - P A S 2060 v s ISO 14068- 1

PAS 2060 vs ISO 14068-1

Briefing & discussion document

Use cases Main principles

PAS 2060 specifically seeks to be usable by a broad range of ISO 14068-1 has 10 main principles:
entities4 (e.g. local/regional government, community, club) to • Transparency
support a claim of carbon neutrality for any uniquely • Conservative estimates
identifiable subject5 (e.g. activity, product, service, building,
• Hierarchical approach
project, town or event).6 ISO 14068-1 has a very similar list7 of
intended users/subjects, principally organisations and the • Supporting transition
products/services they provide (including financial • Ambition
institutions8) or events9. However, projects specifically
• Urgency
designed to reduce emissions or enhance their removal are
governed by a separate international standard, ISO 14064- • Science-based approach
2:2019. • Avoid adverse impacts (‘do no harm’)

Hierarchical approach • Accountability

• Value chain and life-cycle approach
ISO 14068-1 adopts the hierarchy approach, namely;

Reduce - Remove - Offset ISO 14068-1 submissions by organisations must include the
entire organisation (to avoid ‘cherry-picking’ the good bits
Unlike PAS 2060 it also requires evidence of a credible
from the bad) although a subject might be defined as a
pathway to residual emissions only (net zero). legally-defined subsidiary, or operations within a specified
country.

In the case of products or services, reporting must be on a life

cycle basis ‘cradle to grave’ (incorporating the entire value
chain) although B2B reporting of components or semi-
finished products can be ‘cradle to gate’ as it is often
impossible to know to what subsequent use the product will
be put.

Consumer products must always be reported ‘cradle to

grave’, considering the use of the product by the purchaser.
Projects/events are viewed as a special ‘service’ case.

Like PAS 2060, ISO 14068-1 requires that the reporting entity
puts in place a Carbon Neutrality Management Plan. Plans
are required to be ambitious but credible, and (unlike PAS
2060) any reduction plan must be in line with the Paris
Agreement’s +1.50C global target.

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 W H ITE P A P ER - P A S 2060 v s ISO 14068- 1

Carbon Neutrality
Pathway

Carbon Neutrality pathway

ISO 14068-1 provides clear guidance on the pathway towards carbon neutral claims. Of note in the image below showing the pathway
is the time gap between the Carbon Neutral Commitment and the time of first Carbon Neutrality claim. As you can see below, the
accurate reporting of actual reductions must occur before claims are made and/or verified. Once all unabated GHG emissions are
removed, Carbon Neutrality is maintained by removal credits alone.

GHG Emissions
[tCO2e] Time of Carbon Neutrality Commitments

Time of first Carbon Neutrality claim

Baseline
GHG emission reductions made before first claim

GHG emission
Business
reductions
as usual
at time X
GHG
emissions Unabated
GHG emissions Time

Residual GHG emissions

Removal
credits GHG removals
within the
Period in boundary of the
which subject
carbon
footprint Period in Period in
less which carbon Period in which
carbon footprint less which carbon
credits is removal carbon footprint
greater Period in which carbon footprint less any credits footprint is less
than 0 type of carbon credits equals 0 equals 0 equals 0 than 0

No claim of
carbon neutrality Carbon Neutrality may be claimed

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 W H ITE P A P ER - P A S 2060 v s ISO 14068- 1

PAS 2060 vs ISO 14068-1

Briefing & discussion document

Offsets It is worth mentioning that unlike PAS 2060, ISO 14068-1

differentiates between offset types:
Whilst PAS 2060 acknowledges that any achievement of
carbon neutrality will be impossible without the use of offsets, Avoidance
An emission is averted which
it specifically excludes any declaration of carbon neutrality otherwise would have occurred
achieved solely by offsetting (other than in the first application
period, where this is permitted).10
Avoidance

An important difference between PAS 2060 and ISO 14068-1

is that, as stated above, PAS 2060 allows carbon neutral
status to be attained in the first reporting cycle based solely ISO 14068-1
Differentiates types
upon (a) a stated intention to reduce emissions and (b) the of offsets
Reduction
Removal
purchase of offsets. Under ISO 14068-1, actual evidence of a The emissions
Carbon is actively
reduction in carbon emissions is a prerequisite for any removed from the
Removal Reduction from a source
atmosphere are reduced
reporting cycle, including the first. Merely stating a future
intention is insufficient.
It emphasises that in the early stages of an organisation’s
ISO 14068-1’s approach to mandatory (albeit unspecified) journey any type of offset is palatable however, over time the
emissions reductions between periods also differs from the preference should shift towards removal offsets only. An
approach taken by SBTi, whereby annual proof of actual organisation’s end goal (i.e. the IPCC definition of net zero in
emission reductions does not appear to be required. relation to a subject) is when that subject’s unabated
emissions are zero and residual emissions removed by
PAS 2060 requires that offsets meet WRI definitions of the entity itself.
additionality, permanence, leakage and double counting;
are verified by an independent third-party; are listed in a
reputable, publicly-accessible third-party registry; are only Emission reductions
issued after the stated emissions reduction has occurred.11 In application periods after the initial period, PAS 2060 requires
PAS 2060 Table C.2 of Annex C gives a non-exhaustive emission reductions in absolute terms (or in intensity) as a
list of offset schemes known to comply with the prerequisite for declarations of carbon neutrality.15 ISO
aforementioned criteria. 14068-1 imposes a similar requirement, except that:

ISO 14068-1 sets its own offset-related criteria in two lengthy • The ‘continual reduction’ rule applies to all submission
lists. One addresses the credits themselves12 – the other periods, including the first, and;
addresses the registry on which they reside13 (including
• ISO 14068-1 favours absolute emission reductions rather
verifying that the registry has the facility to reverse or allocate
than intensity. Intensity reductions are permitted provided
alternative credits in the event that the intended permanence
an explanation is given on how the subject will achieve
of the original offset becomes compromised and reversals
occur). Offsets more than five years old cannot be used.14 absolute emissions in the long term.
Under ISO 14068-1, entities must justify why offsets were Removing activities from the subject boundary via outsourcing
purchased in preference to undertaking further removal
to a third party does not constitute a reduction unless it
enhancements or emission reductions. PAS 2060 requires
genuinely results in an overall emission reduction.
no such justification.

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 W H ITE P A P ER - P A S 2060 v s ISO 14068- 1

PAS 2060 vs ISO 14068-1

Briefing & discussion document

Emission removals The GHG Protocol allows for avoided emissions (such as the
use of recycled material in place of virgin material) to be
PAS 2060 makes passing reference to emissions removal in
reported separately from Scopes 1, 2 and 3 provided sufficient
just three places. ISO 14068-1 makes repeated reference to
data is included to support the claim.
emission removals, and to enhancements of any emission
removals. Paragraph 5.2 lists emissions removals as the However, avoided emissions cannot be deducted from the
second priority (after emission reductions) before any main inventory total. Projects undertaken with the primary
offsetting takes place. goal of reducing emissions or increasing the greenhouse gas
removals are outside the scope of ISO 14068-1, however ISO
Moreover, the entity’s commitment to carbon neutrality
14064-2 is applicable to these activities.
includes an obligation to increase any removal activity (if
applicable) over time.16 Under ISO 14168-1, details of any
emission removals must be included in a carbon Commitment to carbon neutrality
neutrality claim.17
PAS 2060 merely states that the reporting entity must commit
Backdating emission reductions to achieving (and maintaining, if not a standalone event)
When making an initial declaration of carbon neutrality, PAS carbon neutrality.
2060 allows for emission reductions achieved during ‘an The GHG Protocol19 advises that senior management
unspecified continuous period immediately prior’ to the first
involvement is required when setting targets to ensure that
application period to be taken into account.18
the appropriate behavioural and decision-making changes are
This is only permissible where the necessary historical data is followed through. ISO 14068-1 goes further, requiring that the
available and provided that any calculation methodology is the entity’s aspirations in respect of carbon neutrality are reflected
same as in subsequent application periods. ISO 14068-1 does in its strategic goals and allocation of resources.
not allow backdated reductions. Because such undertakings can only be meaningfully given by
very senior management, ISO 14068-1 further requires that
Avoided emissions (aka ‘Scope 4’)
any carbon neutrality commitment should emanate from ‘top
‘Avoided emissions’ do not form part of ISO 14064-1 nor ISO
management’, and a carbon management team created which
14068-1 hence are regarded as ineligible for inclusion in
includes at least one member of top management. In all, 11
carbon reduction calculations under these standards.
considerationsare listed in respect of any carbon neutrality
For example, a manufacturer of insulation panels cannot claim commitment.20
‘Scope 4’ reductions for any third-party emissions its products
may or may not have prevented, nor can the manufacturer of
an ultra-low temperature washing powder, claim avoided
emissions resulting from the use of its product in place of a
higher temperature equivalent. However, it is recognised that
lower-carbon versions of goods and services make a
contribution to lowering overall global emissions.

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 W H ITE P A P ER - P A S 2060 v s ISO 14068- 1

PAS 2060 vs ISO 14068-1

Briefing & discussion document

Carbon neutrality declarations Boundary setting

ISO 14068-1 divides emissions into two types: Beyond requiring that any subject boundary should uniquely
identify the subject and its activities, be ‘a true and fair
• ‘unabated’ emissions - those which are technically and
representation’ of the subject’s emissions and be based upon
economically viable to eliminate
either an equity share or control approach, PAS 2060 sets few
• ‘residual’ emissions - those which are currently not parameters in regards to boundary setting.
technically and economically viable to eliminate
ISO 14068-1 takes a far more prescriptive approach, requiring
ISO 14068-1 recognises that not all subjects are able to that organisational boundaries are set in accordance with ISO
achieve emission removals, hence will rely on offsets to 14064-1 and product boundaries in accordance with ISO
negate residual emissions. It requires those entities declaring 14067. The use of other standards is permitted only if that
a subject’s carbon neutrality to declare if unabated emissions standard is consistent with the ISO equivalent and an
remain in addition to residual emissions.21 explanation of its equivalence documented.

ISO 14068-1 requires that - if the subject is part of a larger

Carbon neutrality pathways and targets organisation - context should be offered against the carbon
footprint of the parent organisation and carbon neutrality
The GHG Protocol Corporate Standard’s requirements as to plans put in place for the parent organisation. PAS 2060
target setting are somewhat loose. It allows reduction targets says you should consider this context but does not make
to be either absolute or based on an intensity metric (although this a requirement.
if an intensity metric is used it recommends that an absolute
figure is also declared). Targets are also allowed to be set just This may be much more relevant for product-based claims in
for a subset of emissions (not the total footprint) and to be context to the carbon footprint and carbon neutrality of the
limited to domiciles where reliable data is available.22 parent organisations.
It also favours targets expressed as a percentage reduction
against a base year.

ISO 14068-1 requires the subject’s carbon neutrality pathway

to be based upon three carbon-reduction targets; a short-term
reduction target, a long-term reduction target and a date by
which all carbon emissions that are economically and
financially feasible to eradicate have been removed (net zero).
The chosen pathway should be science-based using an
accepted methodology (IPCC, SBTi etc). If the subject’s
Carbon Reduction Plan (CRP) targets differ from accepted
science-basedmethodologies this must be explained.23 The
pathway should be published as part of any claim of carbon
neutrality.24

It is worth mentioning that ISO 14068-1 includes a stipulation

for any carbon reduction plan not to inflict any significant
detrimental societal or environmental effects.25

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 W H ITE P A P ER - P A S 2060 v s ISO 14068- 1

PAS 2060 vs ISO 14068-1

Briefing & discussion document

Calculation methodologies Carbon Reduction Plan (CRP)

Applications under PAS 2060 must record the carbon PAS 2060 refers to a CRP as a ‘carbon footprint management
accounting methodology used. PAS 2060 page 5 para 4.2.1 plan’. ISO 14068-1 uses the term ‘carbon neutrality
lists suitable accounting methodologies in descending order management plan’.
of preference. First choice are ISO standards; the GHG
PAS 2060 only specifies five elements to be included in a CRP.30
Protocol is not mentioned in this paragraph (N.B. the GHG
The target type can be an absolute reduction or an intensity
Protocol is guidance and not a standard). However, Annex C
metric. It allows historic reductions to be taken into account,
of PAS 2060 contains a non-exhaustive list of carbon
effectively backdating the baseline year against which targets
accounting methodologies which meet the principles of PAS
are set. PAS 2060 does not require evidence of continual
2060 and the GHG Protocol is listed.26
improvement in the subject’s carbon footprint in the first
The submitting entity may elect to use an unlisted year in order for an application of carbon neutrality to
methodology if it better suits the circumstances of the be successful.
subject27. This is allowed on the conditions that the chosen
ISO 14068-1 is far more prescriptive as to the components of
methodology (a) meets PAS 2060’s principles and (b) is a
a CRP, requiring some 13 elements to be included. It also
recognised methodology.28
requires documentation of the resources necessary to
ISO 14068-1 takes a far more prescriptive approach, requiring successfully deliver the plan and the individuals responsible.31
that organisational emissions are quantified using the Continual improvement of the subject’s carbon footprint is
methodology defined in ISO 14064-1 and product emissions in required in order to maintain carbon neutral status under
accordance with ISO 14067 (unless superseded by sectoral or this standard.
national methodologies). The use of other standards is
permitted only if that standard is consistent with the ISO Reporting of indirect emissions
equivalent, an explanation of its equivalence documented and
The GHG Protocol mandates only the reporting of Scopes 1 &
its use justified. However – ISO 14068-1 explicitly states that
2 emissions – the reporting of Scope 3 (indirect) emissions is
GHG Protocol methodologies are acceptable with
regarded as optional, and only when reliable data can
two conditions.29
be obtained.
While the wording of this may allow, through interpretation,
ISO 14064-1 does not recognise emission ‘Scopes’ at all. It
the use of GHG Protocol with certain conditions, Auditel
mandates the reporting of a number of direct emissions along
believes the use of ISO 14064-1 & ISO 14067 should be the
with five categories of indirect emissions.32
basis for future ISO 14068-1 claims.

For emission reductions and/or removals the methodologies

defined in ISO 14064-2 are required, however GHG Protocol for
Project Accounting methodology can also be used provided
that the data aligns with ISO 14064-2.

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 W H ITE P A P ER - P A S 2060 v s ISO 14068- 1

PAS 2060 vs ISO 14068-1

Briefing & discussion document

Emission removals GHG Corporate Standard Guidance states ‘Materiality has both
quantitative and qualitative aspects. The assurer and reporting
PAS 2060 mainly mentions emissions and reductions; company should determine an appropriate threshold or
removals receive only a cursory mention in the initial page of benchmark of materiality during the assurance process.’39
definitions.33 ISO 14068-1 refers to ‘greenhouse gas Neither ISO 14064-1 nor ISO 14068-1 mention materiality.
emission’34, ‘greenhouse gas removal’35 and ‘greenhouse gas
sink’ and includes emission removals (and the enhancement Scope 2 market-based approach
of same) as an integral part of its methodology.36 The full title
PAS 2060 makes no reference to market-based reporting of
of ISO 14064-1 is ‘Greenhouse gases - Part 1: Specification
Scope 2 emissions. However, custom and practice has seen
with guidance at the organization level for quantification and
many PAS 2060 carbon neutral claims supported by market-
reporting of greenhouse gas emissions and removals’, so
based reporting and reduction claims from market based
emission removals are an integral part of this standard as
renewable energy purchasing.
regards to boundaries and inventories. ISO 14064-1 also uses
the term ‘greenhouse gas reservoir’.37 ISO 14064-1 clearly states the need to report the inventory
using Location-based method, with the option to report
The GHG Protocol gives no definitive guidance on emission
Market-based method as additional or optional information.
removals, stating that it ’does not include consensus methods
for sequestered carbon quantification. Companies should, ISO 14068-1 addresses this topic in some detail - with multiple
therefore, explain the methods used.’38 parameters concerning what contractual instruments provide
sufficient evidence to justify the use of market-based
Inflation reporting.40

PAS 2060 Page 3 para 3.12 states that when calculating Auditel’s guidance on this suggests both Location-based &
emissions intensities based upon economic variables it is Market-based methods should be reported. However,
essential to allow for inflation. ISO 14068-1 does not purchase of renewable energy supported by REGOs will not
mention adjusting for inflation. count as a reduction under ISO 14068-1.

Materiality Further details can be read in Auditel’s internal guidance notes

“market-based vs location-based reporting under
Materiality only really becomes an issue when verification is ISO” February 2024.
undertaken, and this is specified in the standards used for this
(inter alia ISO 14064-3). PAS 2060 relies upon the PAS
2050:2011 definition of materiality, namely any emission
source comprising >1% of the subject’s anticipated
total emissions.

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 W H ITE P A P ER - P A S 2060 v s ISO 14068- 1

ISO standards

ISO 14068-1 relationship with other ISO standards

ISO 14068-1 relies on the interplay between various other ISO standards. These relationships can be best seen in the
graphic inserted below.

Note the reliance of the production of GHG Statement (Carbon Footprint) of either an organisation or a product to ISO
14064-1 (organisational reporting) or ISO 14067 (product base reporting).

Also, similar to PAS 2060, is the requirement for the voluntary carbon credit scheme to have been verified to ISO 14064-2.

ISO 14064-1 ISO 14067

GHG Inventory Carbon Footprint

& Report Study Report

GHG Statement
(Carbon Footprint)

ISO – 14065 Requirements for

validation & verification bodies
Requirements of the applicable
ISO 14068-1 ISO 14064-3
GHG programme or intended users ISO – 14066 Competence
requirements for GHG validation
teams & verification teams

Carbon Neutrality
Report and Claim

Carbon Credits ISO – 14021 Environmental labels and declarations – Self declared
environmental claims

ISO 14026 Environmental labels and declarations – Principles, requirements

and guidelines for communication of footprint information
GHG
Programme

ISO 14064-2

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 W H ITE P A P ER - P A S 2060 v s ISO 14068- 1

APPENDIX A

Reference list
1 ‘Carbon’ throughout this document either alone or in compound expressions refers to all greenhouse gasses
2 https://www.iso.org/obp/ui/en/#iso:std:iso:iwa:42:ed-1:v1:en
3 https://www.europarl.europa.eu/RegData/etudes/BRIE/2023/753958/EPRS_BRI(2023)753958_EN.pdf
4 PAS 2060:2014 page 1
5 PAS 2060:2014 page 1
6 PAS 2060:2014 page 30 Annex D
7 ISO 14068-1:2023 page 1 para 1
8 ISO 14068-1:2023 page 26 para B.3
9 ISO 14068-1:2023 page 26 para B.2.2
10 PAS 2060:2014 page 1
11 PAS 2060:2014 page 13 para 9.12
12 ISO 14068-1:2023-1 page 18 para 11.2
13 ISO 14068-1:2023 page 19 para 11.3
14 ISO 14068-1:2023 page 19 para 11.2
15 PAS 2060:2014 page 1
16 ISO 14068-1:2023 page 13 (j)
17 ISO 14068-1:2023 page 22 para 13 (f)
18 PAS 2060:2014 page 3 para 3.17
19 GHG Protocol Corporate Accounting and Reporting Standard Revised Edition page 76
20 ISO 14068-1:2023 page 12 para 6
21 ISO 14068-1:2023 page 20 para 12 (e)
22 GHG Protocol Corporate Accounting and Reporting Standard Revised Edition page 78
23 ISO 14068-1:2023 page 16 para 9.4
24 ISO 14068-1:2023 page 21 para 13 (e)
25 ISO 14068-1:2023 page 13 (k)
26 PAS 2060:2014 page 28 table C.1
27 PAS 2060:2014 page 2 para 2
28 PAS 2060:2014 page 3 para 3.4
29 ISO 14064-1:2018 page 14 (‘NOTE 1’)
30 PAS 2060:2014 page 10 para 7
31 ISO 14068-1:2023 page 15 para 9.1
32 ISO 14064-1:2018 page 19 para B.2 onwards
33 PAS 2060:2014 page 2 para 3.4
34 PAS 2060:2014 page 3 para 3.2.2
35 ISO 14068-1:2023 page 4 para 3.2.7
36 ISO 14068-1:2023 page 4 para 3.2.10
37 ISO 14064-1:2018 page 2 para 3.1.4
38 GHG Protocol Corporate Accounting and Reporting Standard page 89
39 Corporate Value Chain (Scope 3) Accounting and Reporting Standard page 115 para 10.5
40 ISO 14064-1:2018 page 28 para B.4
41 GHG Protocol Scope 2 guidance page 12 table 1.1

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APPENDIX B

Interrelated standards
Launched in April 2010, PAS 2060 adopted a catholic approach and accepted carbon footprint calculations derived from a wide range
of standards and methodologies. ISO 14068-1 is designed to be used in conjunction with specific, interrelated ISO standards,
principally ISO 14064-1:2018 (for organisations) and ISO 14067-1 (for products) (see Appendix A).

Related ISO standards

• ISO 14064-1 - a standard for quantifying, monitoring and reporting on the greenhouse gas emissions and removals of an
organisation.

• The above standard details principles and requirements for designing, developing, managing and reporting organization-level GHG
inventories. It includes requirements for determining GHG emission and removal boundaries, quantifying an organization’s GHG
emissions and removals, and identifying specific company actions or activities aimed at improving GHG management. It also
includes requirements and guidance on inventory quality management, reporting, internal auditing and the organization’s
responsibilities in verification activities.

• ISO 14064-2 - as 14064-1 except applying to a project rather than an organisation.

• The above standard details the principles and requirements for determining baselines and for the monitoring, quantifying and
reporting of project emissions. It focuses on GHG projects or project-based activities specifically designed to reduce GHG
emissions and/or enhance GHG removals. It provides the basis for GHG projects to be validated and verified.

• ISO 14064-3 - a standard used for verifying a CFR.

• The above standard details requirements for verifying GHG statements related to GHG inventories, GHG projects, and carbon
footprints of products. It describes the process for validation or verification, including validation or verification planning,
assessment procedures, and the evaluation of organizational, project and product GHG statements.

• ISO 14065 defines requirements for bodies that validate and verify GHG statements. Its requirements cover impartiality,
competence, communication, validation and verification processes, appeals, complaints, and the management system of validation
and verification bodies. It can be used as a basis for accreditation and other forms of recognition in relation to the impartiality,
competence, and consistency of validation and verification bodies.

• ISO 14066 specifies competence requirements for validation teams and verification teams. It includes principles and specifies
competence requirements based on the tasks that validation teams or verification teams must be able to perform.

• ISO 14067 defines the principles, requirements and guidelines for the quantification of the carbon footprint of products. The aim of
this document is to quantify GHG emissions associated with the life cycle stages of a product, beginning with resource extraction
and raw material sourcing and extending through the production, use and end-of-life stages of the product.

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APPENDIX B (Continued)

• ISO 14068 provides a uniform approach to achieving and demonstrating carbon neutrality. It can be applied to subjects such as
organisations and products (including services, buildings and events). It does not address conditions for Net Zero for organisations
or products.

• ISO/TR 14069 assists users in the application of ISO 14064-1, providing guidelines and examples for improving transparency in the
quantification of emissions and their reporting. It does not provide additional guidance to ISO 14064-1.

• ISO 14083 allows the quantification and reporting of greenhouse gas emissions arising from arising from the operation of
transport chains of both passengers and freight. It includes all modes of transport – land, water and air, irrespective of the means
of transport (i.e. vessel, vehicle or pipeline) and includes the operational emissions from transport hubs which facilitate transfer of
freight or passengers from one element of a transport chain to the next. This standard is applicable to the following industries:
food and drink, consumer goods, logistics/freight, shipping and goods distribution and car companies.

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 W H ITE P A P ER - P A S 2060 v s ISO 14068- 1

APPENDIX C

ISO 14064-1 vs GHG Protocol – category differences

ISO 14064-1:2023 includes a useful table (page 32 C.2) showing differences in how various emission Scopes and categories are
reported between the two standards. A few important takeaways:

• ISO 14064-1 mandates the reporting of emissions/removals from land use and forestry. Under GHGP this is optional.

• GHGP classifies franchise the emissions under category 14 of Scope 3. ISO 14064-1 mandates the reporting of Scope 1 and 2
franchise emissions under the main inventory.

• ISO 14064-1 requires only location-based Scope 2 reporting to be used in the main inventory, with an option to report market-based
emissions separately. The original GHGP required Scope 2 emissions to be reported using only one methodology; GHGP Scope 2
guidance updated this to require that – if the subject has both market-based and location-based emissions – both must be
reported (‘dual reporting’).41

• ISO 14064-1 requires the reporting of indirect emissions from client and visitor transport, which GHGP does not. See Auditel’s
internal guidance notes “Client & Visitor emissions - February 2024”. Auditel would place Client & Visitor emissions outside of the
entities’ operational boundary.

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W H ITE P A P ER - P A S 2060 v s ISO 14068- 1

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