ISO 14068-1 sets out principles, requirements and guidelines for achieving and demonstrating carbon neutrality through the quantification, reduction and offsetting of greenhouse gas (GHG) emissions. This standard covers the detailed planning, development, implementation, management, reporting and communication of carbon neutrality at the organizational or
product level. It provides a structured and internationally recognized framework, enabling each entity to establish and apply clear criteria and procedures. The ultimate goal is to demonstrate that its carbon footprint has been reduced in line with a defined pathway and that any residual emissions have been properly offset. The period of application depends on the defined reporting period of the organization or product. For organizations, it typically covers a specific reporting year, while for
products, it may cover a full or partial life cycle. Top management establishes and maintains a carbon neutrality management plan, which includes procedures for defining the subject and its boundary, quantifying GHG emissions and removals, setting
reduction targets, monitoring performance, managing data quality, and offsetting residual emissions in accordance with the standard.
