Introduction
The CarbonNeutral Protocol Purpose Principles Structure Development of The CarbonNeutral Protocol Other standards About Climate Impact Partners Acknowledgements Legal Awards
Core Requirements
Step 1: Define Step 2: Measure Step 3: Target Step 4: Reduce Step 5: Communicate
Technical Specifications and Guidance
Step 1: Define
1.1 Required GHG Emissions Sources 1.2 Certification specific requirements 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
2.1 GHG Emissions quantification requirements 2.2 GHG Emissions Assessments 2.3 Quality assurance and verification 2.4 Energy use (gas and electricity) 2.5 Aviation 2.6 Materials consumption and waste 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
3.1 Approved emission reduction strategies and/or targets 3.2 Target and Reduce Form 3.3 Setting internal reduction targets 3.4 Net zero targets 3.5 Climate (or carbon, or net) positive
Step 4: Reduce
4.1 Approved Environmental Instrument Standards 4.2 Recognised non-carbon accounting standards 4.3 Evaluating internal GHG reductions 4.4 Elaboration on additionality and baselines 4.5 The use of carbon credits generated by projects which avoid, reduce and remove GHGs 4.6 Insetting 4.7 Excluded emission reduction project types 4.8 Corresponding Adjustments (CAs)
Step 5: Communicate
5.1 Use of the CarbonNeutral Certification logo 5.2 Communicating CarbonNeutral certification 5.3 Communicating 100% Renewable Electricity 5.4 Recommended disclosures and communication
Glossary of Terms
Reference Material
Attestation forms Cross-compliance Tables
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The CarbonNeutral Protocol Index

2.2 GHG Emissions Assessments

While The CarbonNeutral Protocol does not require that GHG emissions data be made publicly available, it is vital that the CarbonNeutral certifier is able to easily determine compliance.

To this end, this Technical Specification provides requirements and guidance for assessments used in support of CarbonNeutral® certification.

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, organised by subject)
  • Volume of carbon credits or other environmental instruments to be offset 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

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 categorised by “Emissions source category” as defined within Tables 3, 4 and 5
  • Each relevant “Emissions source category” as defined within Tables 3, 4 and 5 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.

Table 8: Illustrative Table of Results for CarbonNeutral® Certification


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