The CarbonNeutral Protocol Index

2.2 GHG Emissions Assessments

Presentation of data

When preparing assessment results for a subject for CarbonNeutral® certification, the following data must be made available to the CarbonNeutral® certifier:

  • Full and unambiguous definition of the subject
  • Time period that data collected pertains to
  • Methodology applied
  • Full details of GHG emissions sources included within scope of assessment
  • Full list of any GHG emissions sources omitted, including reason for omission
  • Full details of all calculations undertaken – including source data, emissions factors applied, calculated results, any additional factors applied (e.g. uplift factors)
  • Full list of emissions factors applied with dated, referenced sources
  • Full details of estimates, extrapolations, models and industry models applied
  • Full results of calculations (including without limitation, total emissions per unit, organized by subject)
  • Volume of carbon credits or other environmental instruments to offset emissions in order for subject to achieve CarbonNeutral® certification
  • Percentage of the total GHG emissions inventory that is from primary data vs. the percentage that is calculated based on upon estimates (the exact percentage is recommended)
  • Provide recommendations to improve the accuracy of the calculations or methodology for future assessments to align with best practice

As many product certifications will initially be based on estimated sales, a reconciliation based on actual sales data must be submitted via an attestation once data becomes available. Attestation templates for annual sales data may be obtained from

Presentation of results for subject for CarbonNeutral® certification

Assessment results for a subject for CarbonNeutral® certification should be clear and unambiguous:

  • GHG emissions sources included within the assessment should be categorized by “Emissions source category” as defined within Tables 4, 5 and 6
  • Each relevant “Emissions source category” as defined within Tables 4, 5 and 6 for the relevant certification should be listed and include either:
    • The calculated result (including both location- and market-based Scope 2 emissions)
    • A zero result
    • A clear indication of exclusion from the subject’s CarbonNeutral® certification
  • The total volume to be offset must be included (for Scope 2, the market-based total must be used)

Where multiple subjects are included within a single assessment, any “overlap” or potential double counting between the subjects must be clearly calculated and presented.

For example, a single assessment may cover the GHG footprint of an organisation and the products manufactured by the organisation. The emissions categories for CarbonNeutral® company and CarbonNeutral® product should be listed and presented separately. Emissions sources which relate to both certifications should be listed, with the value of the overlap stated.

Requirements for a CarbonNeutral® compliant Environmental Product Declaration
Where an organization uses an EPD to fulfill the requirements of the GHG Assessment in support of a CarbonNeutral® certification, the following must be met:

  • The EPD must be developed using a suitable PCR which follows ISO 14025 guidelines, and additionally with ISO 21930 and/or EN 15804 if used for construction products
  • The LCA must conform to the ISO 14040 series of standards
  • The EPD must be validated by an independent, qualified third party to ensure it has met the necessary requirements