Step 1: Define

Technical Specifications

1.1 Required GHG Emissions Sources

1.2 Certification specific requirements

Guidance

1.3 Corporate value chain (Scope 3) accounting and reporting

1.4 Product-type certifications

1.5 Treatment of assets rented or leased to customers of CarbonNeutral® entities

Step 2: Measure

Technical Specifications

2.1 GHG emission quantification requirements for the defined subject

2.2 GHG emissions assessments

2.3 Requirements for measurement of the organizational carbon footprint

Guidance

2.4 Quality assurance and verification

2.5 Energy use (gas and electricity)

2.5.1 Treatment of renewable electricity in Scope 2 emissions

2.5.2 Treatment of Energy Attribute Certificates (EAC) in Scope 3 emissions

2.5.3 Market-based Scope 2 reporting declaration to support CarbonNeutral® certification

2.5.4 How to report GHG emissions from green gas certificates

2.6 Aviation

2.6.1 Calculating the climate impact of aviation

2.6.2 Determining aviation emissions from flight distances

2.7 How to report GHG emissions from carbon neutral services within a corporate GHG inventory

2.8 Using environmental product declarations (EPDs) for CarbonNeutral® products

Step 3: Target

Technical Specifications

3.1 Requirements for emissions reduction targets

3.2 Near-term targets

Guidance

3.3 Long-term targets

3.4 Net zero targets

Step 4: Reduce

Technical Specifications

4.1 Internal abatement requirements

4.2 External compensation requirements

4.2.1 Approved environmental instrument standards

4.2.1.1 Carbon credits

4.2.1.2 Approved Energy Attribute Certificate (EAC) standards

4.3 Recognized non-carbon accounting standards

Guidance

4.4 Evaluating internal GHG reduction projects

4.5 Elaboration on additionality and baselines

4.6 The use of carbon credits generated by projects which avoid, reduce and remove GHGs

4.7 Insetting

4.8 Corresponding Adjustments (CAs)

Step 5: Inform

Technical Specifications

5.1 Required disclosures

5.2 Use of the CarbonNeutral® Certification logo

5.3 Regulations around environmental claims

Guidance

5.4 Communicating CarbonNeutral® certification

5.5 Communicating 100% renewable electricity