ISO 14068:2023: A path to climate neutrality

Structure and content of the standard

ISO 14068-1 specifies definitions, principles, requirements and recommendations for GHG-neutral organizations and products. It is applicable to a wide range of organizations and products, but not to countries. The standard is based on already established ISO standards for the quantification of GHG and includes a systematic process ranging from a declaration of commitment to GHG neutrality to verification.

Core process and steps to GHG neutrality

ISO 14068-1 introduces a systematic process that organizations must go through to achieve GHG neutrality for themselves or their products. This process consists of several steps, ranging from initial commitment to verification and reporting. Each step is detailed in the standard with specific requirements and recommendations.

• Commitment to GHG neutrality
  The first step requires a clear commitment from the organization to become GHG neutral. This involves deciding whether the entire organization, specific products or services should be GHG neutral. This commitment serves as the basis for the next steps and demonstrates the company's commitment.
  
• Delimitation of the scope of application
  This defines exactly which parts of the organization are covered by the GHG neutrality efforts. This includes defining the system boundaries within which GHG emissions and removals are measured and controlled.
  
• Determination of GHG emissions and removals
  The organization must determine its carbon footprint, i.e. quantify all relevant GHG emissions and removals. This is done in accordance with the existing ISO standards ISO 14064-1 for organizations or the GHG Protocol. This measurement forms the basis for all further steps towards reduction and compensation.
  
• Development of a management plan
  A central step is the development of a management plan for GHG neutrality. This plan includes organizational structures, timeframes, pathways to reduce GHG emissions, measures to increase GHG removals, the selection and use of CO₂ certificates for offsetting, resource planning and indicators for monitoring and evaluation.
  
• Implementation of GHG reduction and removal measures
  Based on the management plan, the organization implements measures to reduce its GHG emissions and, where possible, to increase GHG removals. This may include energy efficiency improvements, switching to renewable energy sources and similar measures.
  
• Offsetting remaining emissions
  After all practicable reduction and removal measures have been implemented, any remaining net emissions are to be offset through the purchase and retirement of CO₂ certificates. These certificates must meet strict criteria, including avoiding double counting and ensuring the reality, additionality, measurability, permanence and certification of emission reductions.
  
• Reporting and transparency
  The organization must produce a publicly available report that provides comprehensive information on the process to achieve GHG neutrality. This includes details of the management plan, the carbon footprint determined, reduction and removal measures implemented, CO₂ certificates used and their impact.
  
• Verification and communication of GHG neutrality
  Compliance with all relevant standards must be confirmed by independent verification before GHG neutrality in accordance with ISO 14068 can be claimed. Advertising with the claim of climate neutrality in accordance with this standard requires a link to the relevant report and verification of the claim. In addition, background information must be provided that accurately summarizes the report and clearly explains the process for achieving GHG neutrality. This includes all relevant quantities and measures taken to avoid double counting to ensure transparency.

Our conclusion

The introduction of the new ISO 14068:2023 standard undoubtedly marks a significant step forward on the path to climate neutrality for companies. It provides clear and structured guidance for organizations looking to quantify, reduce and offset their greenhouse gas emissions. However, this standard is not equally relevant for all companies.

For companies that want to have their carbon neutrality efforts externally audited or need to meet legal requirements, the ISO 14068:2023 standard can be a valuable tool. It provides clear guidelines and standards to facilitate and legitimize the process of GHG neutrality.

However, it is important to note that implementing this standard is not a mandatory step for all companies committed to carbon neutrality. Some organizations may prefer internal approaches or other standards to achieve their goals. The decision to apply the ISO standard should therefore be made carefully and based on the individual needs and goals of each company.

natureOffice is available to assist any organization seeking support in meeting ISO standards or other sustainability goals.