IWA 42:2022

Net zero guidelines

This document provides guiding principles and recommendations to enable a common, global approach to achieving net zero greenhouse gas emissions through alignment of voluntary initiatives and adoption of standards, policies and national and international regulation. This document provides guidance on what governance organizations and other organizations can do to effectively contribute to global efforts to limit warming to 1,5 °C by achieving net zero no later than 2050. It provides guidance on a common and equitable contribution and recognizes the capability of individual organizations in contributing to achieving global net zero. This document, when used in combination with applicable science-based pathways, provides guidance for organizations seeking to set robust climate strategies. This document provides common terms and definitions, guidance and specific recommendations on: net zero guiding principles for all organizations; incorporating net zero into strategies and policies; what net zero means at different levels and for different types of organization; setting and aligning interim and long-term targets based on equity, latest scientific knowledge, evidence, research and agreed good practice; actions to take to achieve these targets; greenhouse gas emission reductions within the value chain; nature protection and restoration; avoided emissions and other climate contributions beyond the value chain; removals; offsets; credits; claims; monitoring, measuring and use of appropriate and consistent indicators; equity, empowerment, fair share and wider impact; transparent reporting and effective communication. This document is intended to align territorial approaches to achieving net zero (e.g. by nations, regions, cities) and value chain approaches by organizations. This document is intended to enable and support all organizations, including governance organizations developing policies, frameworks, standards or other initiatives on net zero for use by others. This document is intended to complement voluntary initiatives and facilitate alignment, so that any organization looking to make or support a net zero claim takes a similar approach regardless of the initiative it is associated with. NOTE 1 A single target for organizations of net zero for all greenhouse gas emissions, as soon as possible or by 2050 at the latest, is used in this document to provide a common, understandable and ambitious target, in line with scientific consensus on the global effort needed to limit warming to 1,5 °C with no or limited temperature overshoot. This organizational target aligns with the target stated in the Race to Zero Criteria. NOTE 2 Governance organizations include: national and sub-national (e.g. regional, local, municipal) governments, as appropriate; regulators; voluntary initiatives; intergovernmental bodies; international and national non-governmental organizations. NOTE 3 This document does not provide guidance on carbon neutrality for organizations or for products and services. Information on carbon neutrality for organizations will be provided in ISO 14068 [under development].

Lignes directrices relatives à l’objectif de zéro émission nette

Le présent document fournit des principes directeurs et des recommandations pour permettre une approche mondiale commune visant à atteindre zéro émission nette de gaz à effet de serre, à travers l’alignement des initiatives volontaires et l’adoption de normes, de politiques et de réglementations nationales et internationales. Le présent document fournit des recommandations sur ce que les organismes de gouvernance et les autres organismes peuvent faire pour contribuer efficacement aux efforts mondiaux visant à limiter le réchauffement à 1,5 °C en atteignant zéro émission nette au plus tard en 2050. Il fournit des recommandations pour une contribution commune et équitable et reconnaît la capacité des organismes individuels à contribuer à l’atteinte de l’objectif mondial de zéro émission nette. Le présent document, lorsqu’il est utilisé en combinaison avec les trajectoires scientifiques applicables, fournit des recommandations aux organismes qui cherchent à établir des stratégies climatiques ambitieuses. Le présent document fournit des termes et définitions communs, des lignes directrices et des recommandations spécifiques sur: — les principes directeurs du zéro émission nette pour tous les organismes; — l’intégration du zéro émission nette dans les stratégies et les politiques; — ce que signifie zéro émission nette à différents niveaux et pour différents types d’organismes; — la définition et l’alignement des objectifs intermédiaires et à long terme en se fondant sur l’équité, les dernières connaissances scientifiques, les preuves, la recherche et les bonnes pratiques reconnues; — les actions à mener pour atteindre ces objectifs; — les réductions d’émissions de gaz à effet de serre au sein de la chaîne de valeur; — la protection et la restauration de la nature; — les émissions évitées et autres contributions en faveur du climat au-delà de la chaîne de valeur; — les suppressions; — les compensations; — les crédits; — les déclarations; — la surveillance, la mesure et l’utilisation d’indicateurs appropriés et cohérents; — l’équité, la responsabilisation, le partage équitable et l’impact élargi; — la transparence des rapports et l’efficacité de la communication. Le présent document a pour but d’aligner les approches territoriales visant à atteindre zéro émission nette (par exemple, par les nations, les régions, les villes) et les approches de la chaîne de valeur par les organismes. Le présent document entend aider et soutenir tous les organismes, y compris les organismes de gouvernance, qui élaborent des politiques, des cadres, des normes ou d’autres initiatives visant à atteindre zéro émission nette, et destinés à être utilisés par d’autres. Le présent document vise à accompagner les initiatives volontaires et à faciliter leur alignement, de sorte que tout organisme cherchant à faire ou à soutenir une déclaration de zéro émission nette adopte une approche similaire, quelle que soit l’initiative à laquelle il est associé. NOTE 1 Le présent document utilise un objectif unique pour les organismes de zéro émission nette pour toutes les émissions de gaz à effet de serre, dès que possible ou au plus tard en 2050, afin de fournir un objectif commun, compréhensible et ambitieux, en accord avec le consensus scientifique sur l’effort mondial nécessaire pour limiter le réchauffement à 1,5 °C sans dépassement de température ou avec un dépassement limité. Cet objectif organisationnel est aligné sur l’objectif énoncé dans les critères de l’Objectif zéro. NOTE 2 Les organismes de gouvernance comprennent: — les gouvernements nationaux et infranationaux (par exemple, régionaux, locaux, municipaux), selon le cas; — les autorités de réglementation; — les initiatives volontaires; — les organisations intergouvernementales; — les organisations non gouvernementales nationales et internationales. NOTE 3 Le présent document ne fournit pas de recommandations sur la neutralité carbone des organismes ni des produits et services. De

General Information

• Status: Published
• Publication Date: 10-Nov-2022
• ICS: 13.020.40 - Pollution, pollution control and conservation
• Technical Committee: ISO/TMBG - Technical Management Board - groups
• Drafting Committee: ISO/TMBG - Technical Management Board - groups
• Current Stage: 6060 - International Standard published
• Start Date: 11-Nov-2022
• Due Date: 17-Nov-2023
• Completion Date: 11-Nov-2022

Standards Content (Sample)

INTERNATIONAL IWA
WORKSHOP 42
AGREEMENT
First edition
2022-11
Net zero guidelines
PROOF/ÉPREUVE
Reference number
© ISO 2022
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may
be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting on
the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address below
or ISO’s member body in the country of the requester.
ISO copyright office
CP 401 • Ch. de Blandonnet 8
CH-1214 Vernier, Geneva
Phone: [phone]
Email: [e-mail]
Website: www.iso.org
Published in Switzerland
ii
PROOF/ÉPREUVE © ISO 2022 – All rights reserved

Contents Page
Foreword .v
Introduction . vi
1 Scope . 1
2 Normative references . 2
3 Terms and definitions . 2
3.1 Terms related to climate action . 2
3.2 Terms related to greenhouse gases . 3
3.3 Terms related to mitigation of greenhouse gas emissions . 5
3.4 Terms relating to organizations seeking to achieve net zero . 7
4 Abbreviated terms . 8
5 Net zero guiding principles . 8
5.1 General . 8
5.2 Alignment . 9
5.3 Urgency . 9
5.4 Ambition . 9
5.5 Prioritization . 9
5.6 Decision-making based on scientific evidence and indigenous knowledge . 9
5.7 Risk-based approach . 9
5.8 Credibility . 10
5.9 Equity and justice . 10
5.10 Transparency, integrity and accountability . 10
5.11 Achievement and continuation of net zero . 11
6 Establishing levels and boundaries for net zero .11
7 Leadership and commitment .12
7.1 General .12
7.2 Leadership commitment .13
7.3 Roles and responsibilities . 13
8 Targets .14
8.1 Planning actions to be taken . 14
8.2 Target setting .15
8.2.1 General .15
8.2.2 Sectoral targets . 16
8.2.3 Targets for Scope 1 emissions . 17
8.2.4 Targets for Scope 2 emissions . 17
8.2.5 Targets for Scope 3 emissions . 18
8.2.6 Interim targets . 19
9 Mitigation .20
9.1 Planning . 20
9.1.1 General .20
9.1.2 Content of mitigation plans . 20
9.2 Prioritization of mitigation actions . 21
9.2.1 General . 21
9.2.2 Actions to address Scope 1 and Scope 2 emissions .22
9.2.3 Actions to address Scope 3 and other emissions .23
10 Counterbalancing residual emissions .23
10.1 General .23
10.2 Credits . 25
11 Measurement and monitoring .25
11.1 General . 25
11.2 Use of indicators and tools . 26
iii
12 Wider impact, equity and empowerment .27
12.1 Wider impact . 27
12.2 Fair share and just transition .28
12.3 Empowerment .29
13 Communication, reporting and transparency .29
13.1 General .29
13.2 Scope of reporting and information to include .30
13.2.1 Scope of reporting . 30
13.2.2 Reporting of net zero claims . 31
13.2.3 Limitations of reporting . 32
13.2.4 Credibility of reports .33
14 Improvement .33
Annex A (informative) Workshop contributors .34
Bibliography .35
iv
PROOF/ÉPREUVE © ISO 2022 – All rights reserved

Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards
bodies (ISO member bodies). The work of preparing International Standards is normally carried out
through ISO technical committees. Each member body interested in a subject for which a technical
committee has been established has the right to be represented on that committee. International
organizations, governmental and non-governmental, in liaison with ISO, also take part in the work.
ISO collaborates closely with the International Electrotechnical Commission (IEC) on all matters of
electrotechnical standardization.
The procedures used to develop this document and those intended for its further maintenance are
described in the ISO/IEC Directives, Part 1. In particular, the different approval criteria needed for the
different types of ISO documents should be noted. This document was drafted in accordance with the
editorial rules of the ISO/IEC Directives, Part 2 (see www.iso.org/directives).
Attention is drawn to the possibility that some of the elements of this document may be the subject of
patent rights. ISO shall not be held responsible for identifying any or all such patent rights. Details of
any patent rights identified during the development of the document will be in the Introduction and/or
on the ISO list of patent declarations received (see www.iso.org/patents).
Any trade name used in this document is information given for the convenience of users and doe
...

Style Definition
...
Style Definition
...
Style Definition
...
Style Definition
...
Style Definition
...
2022-10-04
Style Definition
...
Style Definition
Style Definition
...
ISO/TMBG
Style Definition
...
Style Definition
Secretariat: ISO .
Style Definition
...
Style Definition
...
Style Definition
...
Style Definition
...
Net zero guidelines
Style Definition
...
Style Definition
...
Style Definition
...
Style Definition
...
Style Definition
...
Style Definition
...
Style Definition
...
Style Definition
...
Style Definition
...
Style Definition
...
Style Definition
...
Style Definition
...
Style Definition
...
Style Definition
...
Style Definition
...
Style Definition
...
Style Definition
...
Style Definition
...
Style Definition
...
Style Definition
...
Style Definition
...
Style Definition
...
Style Definition
...
Style Definition
...
Style Definition
...
Style Definition
...
Style Definition
...
Style Definition
...
Style Definition
...
Style Definition
...
Style Definition
...
Formatted
...
Deleted:
i
Deleted: Final draft IWA 42(en)¶
Deleted:
Formatted
...
Formatted
...
Formatted
...
Deleted: AWI
Deleted:
Formatted: Left
Formatted: Don't adjust space between Latin and Asian
text, Don't adjust space between Asian text and
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this
numbers
publication may be reproduced or utilized otherwise in any form or by any means, electronic or mechanical,
Deleted:
including photocopying, or posting on the internet or an intranet, without prior written permission. Permission can
be requested from either ISO at the address below or ISO’s member body in the country of the requester.
Deleted:
ISO copyright office
Deleted:
Formatted: zzCopyright
CP 401 • Ch. de Blandonnet 8
CH-1214 Vernier, Geneva
Phone: + 41 22 749 01 11
Formatted: English (United States)
Fax: + 41 22 749 09 47
Formatted: German (Germany)
E-mail: [e-mail]
Website: www.iso.org
Field Code Changed
Formatted: German (Germany)
Published in Switzerland
Formatted: Don't adjust space between Latin and Asian
text, Don't adjust space between Asian text and
numbers
ii © ISO 2022 – All rights reserved

Deleted: AWI
Formatted: Right
Deleted:
Contents Page
Formatted: Tab stops: 17.2 cm, Right + Not at 0.7 cm
+ 1.4 cm + 2.1 cm + 2.8 cm + 3.5 cm + 4.2 cm + 4.9
Foreword . v cm + 5.6 cm + 6.3 cm + 7 cm
Deleted: Foreword 4¶
Introduction . vi
0 Introduction 5¶
1 Scope . 1
1 Scope 6¶
2 Normative references 7¶
2 Normative references . 2
3 Terms and definitions 7¶
3.1 Terms related to climate action 7¶
3 Terms and definitions . 2
3.2 Terms related to greenhouse gases 8¶
3.1 Terms related to climate action . 2
3.3 Terms related to mitigation of greenhouse gas
emissions 10¶
3.2 Terms related to greenhouse gases . 3
3.4 Terms relating to organizations seeking to achieve
3.3 Terms related to mitigation of greenhouse gas emissions . 6 net zero 12¶
4 Abbreviated terms 13¶
3.4 Terms relating to organizations seeking to achieve net zero . 7
5 Net zero guiding principles 14¶
5.1 General 14¶
4 Abbreviated terms . 8
5.2 Alignment 14¶
5 Net zero guiding principles . 9
5.3 Urgency 14¶
5.4 Ambition 14¶
5.1 General . 9
5.5 Prioritization 15¶
5.6 Decision-making based on scientific evidence and
5.2 Alignment. 9
indigenous knowledge 15¶
5.3 Urgency . 9
5.7 Risk-based approach 15¶
5.8 Credibility 15¶
5.4 Ambition . 9
5.9 Equity and justice 16¶
5.10 Transparency, integrity and accountability 16¶
5.5 Prioritization . 10
5.11 Achievement and continuation of net zero 16¶
5.6 Decision-making based on scientific evidence and indigenous knowledge . 10
6 Establishing levels and boundaries for net zero 16¶
7 Leadership and commitment 17¶
5.7 Risk-based approach . 10
7.1 General 17¶
5.8 Credibility . 10 7.2 Leadership commitment 18¶
7.3 Roles and responsibilities 19¶
5.9 Equity and justice . 10
8 Targets 20¶
8.1 Planning actions to be taken 20¶
5.10 Transparency, integrity and accountability . 11
8.2 Target setting 21¶
5.11 Achievement and continuation of net zero . 11
8.2.1 General 21¶
8.2.2 Sectoral targets 22¶
6 Establishing levels and boundaries for net zero . 11
8.2.3 Targets for Scope 1 emissions 23¶
8.2.4 Targets for Scope 2 emissions 23¶
7 Leadership and commitment . 12
8.2.5 Targets for Scope 3 emissions 24¶
7.1 General . 12
8.2.6 Interim targets 25¶
9 Mitigation 26¶
7.2 Leadership commitment . 13
9.1 Planning 26¶
7.3 Roles and responsibilities . 14 9.1.1 General 26¶
9.1.2 Content of mitigation plans 27¶
8 Targets . 15
9.2 Prioritization of mitigation actions 28¶
9.2.1 General 28¶
8.1 Planning actions to be taken . 15
9.2.2 Actions to address Scope 1 and Scope 2
8.2 Target setting . 16 emissions 28¶
9.2.3 Actions to address Scope 3 and other
8.2.1 General . 16
emissions 29¶
10 Counterbalancing residual emissions 30¶
8.2.2 Sectoral targets . 17
10.1 General 30¶
8.2.3 Targets for Scope 1 emissions . 17
10.2 Credits 32¶
11 Measurement and monitoring 32¶
8.2.4 Targets for Scope 2 emissions . 18
11.1 General 32¶
11.2 Use of indicators and tools 33¶
8.2.5 Targets for Scope 3 emissions . 18
...
8.2.6 Interim targets . 19
9 Mitigation . 20
Deleted: AWI
Formatted: Left
Deleted:
9.1 Planning . 20
9.1.1 General . 20
9.1.2 Content of mitigation plans . 21
9.2 Prioritization of mitigation actions . 22
9.2.1 General . 22
9.2.2 Actions to address Scope 1 and Scope 2 emissions . 22
9.2.3 Actions to address Scope 3 and other emissions . 23
10 Counterbalancing residual emissions . 24
10.1 General . 24
10.2 Credits . 26
11 Measurement and monitoring . 26
11.1 General . 26
11.2 Use of indicators and tools . 27
12 Wider impact, equity and empowerment. 28
12.1 Wider impact . 28
12.2 Fair share and just transition . 29
12.3 Empowerment . 30
13 Communication, reporting and transparency . 30
13.1 General . 30
13.2 Scope of reporting and information to include . 31
13.2.1 Scope of reporting . 31
13.2.2 Reporting of net zero claims . 32
13.2.3 Limitations of reporting. 34
13.2.4 Credibility of reports . 34
14 Improvement . 34
Annex A (informative) Workshop contributors . 35

iv © ISO 2022 – All right
...