Published in November 2023, ISO 14068-1 sets out a structured framework for companies to establish climate neutrality. It uses the term “carbon neutrality” (i.e., greenhouse gas neutrality) to describe the requirement for greenhouse gas emissions and removals (greenhouse gas removed from the atmosphere) to balance at zero within a specifically defined period.

Alongside definitions of key terms and concepts, the standard contains clear guiding principles for the transition to net zero, including prioritization of emission reductions over compensation as well as consideration of the entire value chain of organisations as well as a life cycle perspective for products.

“ISO 14068-1 is a process-oriented standard which is designed to bring about continuous improvement,” says Dr. Gabriela Espinosa, climate neutrality expert at TÜV SÜD Energietechnik GmbH and one of the authors of the TÜV SÜD white paper. “It provides companies with clear-cut principles for reducing their emissions over the short and long term.”

Companies must continuously monitor their progress throughout the process and establish the necessary transparency. “To do so, the standard requires a verification by independent third parties,” explains the TÜV SÜD expert. This aims to ensure that companies comply with the requirements of the norm and to rule out greenwashing.

TÜV SÜD can already boast extensive expertise and experience in the areas of sustainability and climate neutrality, and is able to support companies in clarifying and implementing the complex requirements. Its range of services includes supplier assessments, infrastructure transitions, and carbon footprint validation and verification.

The white paper “Trust and Transparency: Verifying Your Carbon Neutrality Pathway“ can be downloaded in PDF file format from tuvsud.com/en/resource-centre/white-papers/iso-14068.