The CarbonNeutral Protocol Index

2.3 Requirements for measurement of the organizational carbon footprint

In addition to the GHG Assessment of the defined subject, an organization awarded CarbonNeutral® certification is required to measure, estimate or evaluate its organizational GHG inventory on an annual basis. The organization must demonstrate to the certifier that it has fulfilled the requirements below in support of its CarbonNeutral® certification. The organization does not need to present its organizational emissions as part of the GHG Assessment as outlined under Part 1: Measurement of the defined subject’s carbon footprint.

On an annual basis, the organization must:

  • Measure, estimate or evaluate its value-chain emissions inventory in accordance with The GHG Protocol Corporate Reporting and Accounting Standard and the GHG Protocol Corporate Value Chain (scope 3) Accounting and Reporting Standard
  • Include Scope 1 and 2 emissions, reporting both location- based and market-based emissions for Scope 2 emissions in line with the GHG Protocol Scope 2 Guidance;
  • Include Scope 3 emissions for all emissions sources, according to the minimum boundary established for each of the 15 Scope 3 categories according to the GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard.

The organization may elect to use a similar or equivalent standard, such as ISO 14064. In this case, the organization should ensure that all material emissions sources have been included.