To ensure the credibility of carbon neutralisation, and to avoid the accusation of greenwashing that is so often voiced these days, we should promote the process of carbon neutralisation and its declaration, as well as the standards used.
There are key steps to follow in demonstrating carbon neutrality. Life cycle assessment (LCA) should be carried out for products, carbon footprint calculations for companies, events, travel, which involves detailed mapping of emissions at different stages of the life cycle. Mapping the emissions cycle provides in-depth knowledge, which can be used to identify potential emission points.
1./ To demonstrate carbon neutrality, OurOffset requires compliance with the PAS2060 carbon management standard, which sets out a common set of measures and requirements, including from third parties.
PAS2060 standard
BS ISO 14068-1:2023
2./ The most conservative approach to the determination of Carbon Credit Units (VCUs) derived from climate change projects is used and Quality Standards are applied in accordance with international criteria.
Quality Carbon Swallow Standard
Quality Kinetic Greenpower Standard
Quality Sunenergy to Electricity Standard
Quality Greengas to Electricity Standard
Quality Energy Saving Standard
Quality Biomass Storage Standard
Quality Technology Change Standard
Quality Family Planning Standard (HU, EN)
Quality Magma heat to Electricity Standard
Quality Creative Utilization Standard
The standards listed are in line with the principles required by the ICVCM.
3./ Other standards taken into account
| Code | Title |
| GHG Protokol | GHG Protocol establishes comprehensive global standardized frameworks to measure and manage greenhouse gas (GHG) emissions from private and public sector operations, value chains and mitigation actions. Webpage: GREENHOUSE HAS PROTOCOL |
| PAS 2060:2010-2011-2014 | Specification for the demonstration of carbon neutrality |
| BS EN ISO 14064-1:2019 – TC | Greenhouse gases – Specification with guidance at the organization level for quantification and reporting of greenhouse gas emissions and removals |
| PAS 2050-2:2012 | Assessment of life cycle greenhouse gas emissions – Supplementary requirements for the application of PAS 2050:2011 to seafood and other aquatic food products |
| PAS 2050:2011 | Specification for assessment of the life cycle greenhouse gas emissions of goods and services |
| Net Zero Solution Pack | This Solution Pack combines the essential standards, written and video guidance needed to get started on your organization’s journey to net zero – all in one place |
| BS 8609:2014 | Natural gas. Calculation of carbon dioxide emission factors from composition |
| BS ISO 27919-2:2021 | Carbon dioxide capture – Evaluation procedure to assure and maintain stable performance of post-combustion CO2 capture plant integrated with a power plant |
| BS EN ISO 14064-1-2-3:2019 – TC | Greenhouse gases – Specification with guidance for the verification and validation of greenhouse gas statements |
| BS EN ISO 14064-3:2012 | Greenhouse gases – Specification with guidance for the validation and verification of greenhouse gas assertions |
| PD ISO/TR 14069:2013 | Greenhouse gases. Quantification and reporting of greenhouse gas emissions for organizations. Guidance for the application of ISO 14064-1 |
| BS ISO 27919-1:2018 | Carbon dioxide capture – Performance evaluation methods for post-combustion CO2 capture integrated with a power plant |
| 19/30387314 DC | BS ISO 8178-1 AMD1. Reciprocating internal combustion engines. Exhaust emission measurement – Part 1. Test-bed measurement systems of gaseous and particulate emissions |
| ASTM D3238 – 22a | Standard Test Method for Calculation of Carbon Distribution and Structural Group Analysis of Petroleum Oils by the n-d-M Method |
| BS EN ISO 14064-2:2019 – TC | Greenhouse gases – Specification with guidance at the project level for quantification, monitoring and reporting of greenhouse gas emission reductions or removal enhancements |
| 12/30268842 DC | PD IEC/TR 62725. Analysis of quantification methodologies for greenhouse gas emissions for electrical and electronic products and systems |
Companies should start by measuring their carbon footprint once they have decided to achieve carbon neutrality, and the second pillar of the sustainability strategy is to reduce emissions. This should include preparing and reporting a baseline inventory of greenhouse gases, identifying reduction options and quantified targets. Stages towards the target should be monitored continuously. While all mitigation measures have been implemented to the extent feasible, unavoidable greenhouse gas (GHG) emissions can be offset through investment in emission reduction projects, purchase of carbon credits.
Benefits are clear
Implementing this process will bring significant long-term benefits for the companies concerned. The measurement and analysis of emissions linked to life cycle, value chain and carbon footprint calculations will identify potential hotspots and opportunities to optimise operations.
Their analysis can lead to significant savings in transport, energy use, production and other direct or indirect costs.
In addition, the application of the “polluter pays” principle is increasingly being introduced. Thus, carbon neutral or carbon neutral products and companies are clearly more competitive than non-sustainable ones.
The CO2 pricing aspect is important because it gives the company a good financial incentive to reduce its products and its own emissions year on year.
In addition to production costs, the focus on carbon-neutral companies and carbon-neutral products is also playing an increasing role in sales. According to consumers surveyed on this, 60 to 80 percent are willing to pay more for sustainable products than for the products of less sustainable competitors.
ESG (Environmental, Social, Governance) is not a specific document but rather a framework used to evaluate companies’ sustainability and social performance. Therefore, there is no “downloadable” ESG standard or guideline, but related regulations, such as the ESRS (European Sustainability Reporting Standards) or the CSRD, are available from official sources.
Documents and resources related to ESG:
- CSRD (Corporate Sustainability Reporting Directive):
- Official text: EUR-Lex: Directive 2022/2464
- This directive is closely related to ESG and regulates companies’ sustainability reporting obligations through the introduction of ESRS standards.
- ESRS (European Sustainability Reporting Standards):
- Can be downloaded from the official website of EFRAG (European Financial Reporting Advisory Group):
- EFRAG – ESRS documents
- International ESG Guidelines:
- Conceptual Foundations of ESG:
- You can learn more about ESG-related guidelines and tools on platforms such as:
- PRI – Principles for Responsible Investment: unpri.org
ISO 14068-1:2023 is not merely an updated version but a new standard intended to fully replace PAS 2060 on the international stage.
What should you know about the transition?
ISO 14068-1:2023 officially replaces the British PAS 2060 standard. According to the announcement by BSI (British Standards Institution), PAS 2060 will be formally withdrawn in the spring of 2025 (or by the end of the decade) and will no longer be applicable for new carbon neutrality claims. (Source: PAS 2060 is being replaced by ISO 14068, BSI)
Close relationship but a much stricter framework
- ISO 14068-1 builds on the foundations of PAS 2060 but is a broader, internationally recognized, scientifically grounded framework (Source: SGS, SBS)
- It differs significantly in several key areas, including:
| Topic | PAS 2060 |
|---|---|
| Nature of reduction obligation | Recommended but flexible |
| Scope of measurement | Scope 1–2 mandatory, Scope 3 >1% optional |
| Role of offsetting | Full offset option in the initial period |
| Verification | Partial self-verification |
| International alignment | British standard, few global references |
| Topic | ISO 14068-1 |
|---|---|
| Reduction obligation | Gradual and continuous reduction expected |
| Mandatory scopes | Full Scope 1-3, at lifecycle level |
| Offsetting | Only for residual emissions, with strict criteria |
| Verification | Third-party validation strongly recommended |
| Global compatibility | Aims for synchronization with UN, IPCC, SBTi directions (Crown Oil Sustainability, Auditel, carbonnt.com, sbs.eco) |
Focus: reduction, transparency, scientific basis
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ISO 14068-1 does not allow achieving “carbon neutrality” solely through offsetting. Reduction and removal (carbon sequestration) are essential prerequisites (Source: ISO 14068: The Guide to the New Standard for Carbon Neutrality | Seedling, PAS 2060 vs ISO 14068-1)
- Transparency and third-party confirmation are fundamental requirements — significantly reducing the risk of greenwashing.
ISO 14068-1:2023 replaces PAS 2060, but it is not a simple substitution; it introduces a much more comprehensive, stricter, internationally recognized system that elevates the verifiability and credibility of carbon neutrality to a higher level.
What does ISO 14068-1:2023 say about carbon offsetting?
- It permits offsetting, but only for “residual”, unavoidable emissions.
- Prerequisite: gradual and continuous internal emission reduction (Scope 1–2–3). Full carbon neutrality cannot be claimed solely through the purchase of credits.
- Offset projects must be credible and verified, e.g., according to international standards (QxxS, Gold Standard, VCS, CDM, etc.).
- ISO mandates transparent reporting: how much emission reduction was actually achieved and how much was offset.
- The standard states that offsetting is not a standalone “exemption” but a supplementary tool on the path to carbon neutrality.
What does this mean in practice?
- It does not prohibit but limits and regulates the use of offsetting.
- The emphasis is on emission reduction; offsetting is only the final step.
- This helps curb greenwashing, where companies attempted to green their operations only with credits without actually reducing their emissions.
ISO 14068-1:2023 permits the carbon offset system, but exclusively for residual emissions, under strict standards, and with full transparency.
