IWA 42:2022
(Main)Net zero guidelines
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
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2022-10-04
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IWA 42:2022(E) .
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Net zero guidelines
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© ISO 2022
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All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this
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publication may be reproduced or utilized otherwise in any form or by any means, electronic or mechanical,
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including photocopying, or posting on the internet or an intranet, without prior written permission. Permission can
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ISO copyright office
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CP 401 • Ch. de Blandonnet 8
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IWA 42:2022(E)
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Contents Page
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Foreword . v cm + 5.6 cm + 6.3 cm + 7 cm
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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
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8.2.6 Interim targets . 19
9 Mitigation . 20
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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
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IWA 42:2022(E)
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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.
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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 Deleted:
different types of ISO documents should be noted. This document was drafted in accordance with the
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editorial rules of the ISO/IEC Directives, Part 2 (see www.iso.org/directives).
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Attention is drawn to the possibility that some of the elements of this document may be the subject of
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patent rights. ISO shall not be held responsible for identifying any or all such patent rights. Details of any
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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).
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Any trade name used in this document is information given for the convenience of users and does not
constitute an endorsement.
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For an explanation of the voluntary nature of standards, the meaning of ISO specific terms and
expressions related to conformity assessment, as well as information about ISO's adherence to the World
Trade Organization (WTO) principles in the Technical Barriers to Trade (TBT), see
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www.iso.org/iso/foreword.html.
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International Workshop Agreement IWA 42 was approved at a workshop hosted by the British Standards
Institution (BSI), in association with Our 2050 World, held virtually in September 2022.
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Any feedback or questions on this document should be directed to the user’s national standards body. A
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complete listing of these bodies can be found at www.iso.org/members.html.
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IWA 42:2022(E)
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Introduction
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Climate change is one of the most pressing challenges that our world faces. Scientific assessments through
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the Intergovernmental Panel on Climate Change (IPCC) reports have shown that many of the worst
consequences of climate change can be avoided by limiting global warming to 1,5 °C above pre-industrial
levels. The global temperature is already over 1 °C above pre-industrial levels, and scenarios assessed by
the IPCC indicate that limiting warming to 1,5 °C, with no or limited temperature overshoot, requires
achieving at least net zero global carbon dioxide (CO ) emissions in the early 2050s, along with deep and
2
[15][16]
sustained global reductions in other greenhouse gas emissions (GHGs) . These scenarios also show Deleted: 14] [
that the earlier and faster emission reductions occur, the lower peak warming and the lower the
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likelihood of overshooting warming limits. Peak warming depends on cumulative CO2 emissions from the
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beginning of the industrial period up to the time they are reduced to net zero, combined with the change
in non-CO emissions on the climate system, by the time the temperature peaks.
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This document provides guiding principles and recommendations to enable a common approach with a
high level of ambition, to drive organizations to achieve net zero GHGs as soon as possible and by 2050
at the latest. It is intended to be a common reference for governance organizations (including voluntary
initiatives, adoption of standards, policy and national and international regulation), and can help
organizations taking action to contribute to achieving global net zero.
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This document should be interpreted and used in line with its purpose and scope to maintain and
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promote the highest possible climate ambition. This document does not address legal and other
obligations relating to climate action.
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This document builds on progress by voluntary initiatives, campaigns and governance, supporting their
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purpose of progressing to a climate positive future, increasing their reach and enabling a more consistent
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approach for future interventions and deliverables, including ISO standards.
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[17]
The 2015 Paris Agreement states the importance of achieving a global balance between human-caused
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st
emissions by sources and human-led removals by sinks in the second half of the 21 century, taking into
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account varying capabilities in different parts of the world, on the basis of equity, and in the context of
sustainable development and efforts to eradicate poverty. This document therefore includes Formatted: Font: 11 pt, Not Bold
recommendations on equity and wider impact.
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The scope of this document is aligned to the objectives of the “High-Level Expert Group on the Net Zero
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Emissions Commitments of Non-State Entities”, formed at the request of the United Nations (UN)
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Secretary General, and other UN developments, including the United Nations Framework Convention on
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Climate Change (UNFCCC).
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Some initiatives and policies limit actions relating to net zero GHG emissions to those emissions and
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removals under the direct control of the reporting organization. This document promotes and gives
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guidance on taking action to address all GHG emissions, direct and indirect, in an organization’s value
chain. Formatted: Font color: Auto
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0.2 Use of this document
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In this document, the following verbal forms are used:
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— “should” indicates a recommendation;
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— “may” indicates a permission;
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— “can” indicates a possibility or a capability.
associated definition of a term. Notes in all other clauses
provide additional information
Information marked as “NOTE” is intended to assist the understanding or use of the document. “Notes to
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entry” used in Clause 3 provide additional information that supplements the terminological data and can
clause…
contain provisions relating to the use of a term.
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International Workshop Agreement IWA 42:2022(E)
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1 Scope
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This document provides guiding principles and recommendations to enable a common, global approach
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to achieving net zero greenhouse gas emissions through alignment of voluntary initiatives and adoption
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of standards, policies and national and international regulation.
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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 Deleted: ,
organizations in contributing to achieving global net zero. This document, when used in combination with
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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: Deleted: ,
— net zero guiding principles for all organizations;
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— incorporating net zero into strategies and policies; adjust space between Asian text and numbers, Tab
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— 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; Deleted:
— nature protection and restoration;
— avoided emissions and other climate contributions beyond the value chain;
— removals;
— offsets; Deleted:
— 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,
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cities) and value chain approaches by organizations. text, Don't adjust space between Asian text and
numbers
This document is intended to enable and support all organizations, including governance organizations
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developing policies, frameworks, standards or other initiatives on net zero for use by others.
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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.
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NOTE 1 A single target for organizations of net zero for all greenhouse gas emissions, as soon as possible or by Formatted: Font: 11 pt
2050 at the latest, is used in this document to provide a common, understandable and ambitious target, in line with
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scientific consensus on the global effort needed to limit warming to 1,5 °C with no or limited temperature overshoot.
[18]
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This organizational target aligns with the target stated in the Race to Zero Criteria .
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NOTE 2 Governance organizations include:
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— regulators;
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— voluntary initiatives;
possible,…
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— intergovernmental bodies;
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— international and national non-governmental organizations.
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NOTE 3 This document does not provide guidance on carbon neutrality for organizations or for products and
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services. Information on carbon neutrality for organizations will be provided in ISO 14068 .
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2 Normative references
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There are no normative references in this document.
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NOTE The Normative references clause lists, for information, those documents which are cited in the text in such
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a way that some or all of their content constitutes requirements of the document.
normative references is provided in the ISO Directives –
Part 2 (see www.iso.org/directives).¶
3 Terms and definitions
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For the purposes of this document, the following terms and definitions apply.
ISO and IEC maintain terminology databases for use in standardization at the following addresses:
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— ISO Online browsing platform: available at https://www.iso.org/obp
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— IEC Electropedia: available at https://www.electropedia.org/
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NOTE The Terms and definitions clause provides definitions necessary for the understanding of certain terms
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used in the document. Some definitions have been drafted specifically for this document, others are based on
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existing terminological entries from International Standards and from documents published by the
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Intergovernmental Panel on Climate Change (IPCC), the Greenhouse Gas Protocol (GHGP) and United Nations
Framework Convention on Climate Change (UNFCCC).
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3.1 Terms related to climate action
provided to guide …rovides definitions necessary for the
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3.1.1
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net zero
net zero GHG
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condition in which human-caused residual GHG emissions (3.2.9) are balanced by human-led removals
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(3.3.3) over a speci
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INTERNATIONAL IWA
WORKSHOP 42
AGREEMENT
First edition
2022-11
Net zero guidelines
PROOF/ÉPREUVE
Reference number
IWA 42:2022(E)
© ISO 2022
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IWA 42:2022(E)
COPYRIGHT PROTECTED DOCUMENT
© 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: +41 22 749 01 11
Email: copyright@iso.org
Website: www.iso.org
Published in Switzerland
ii
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IWA 42:2022(E)
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
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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
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IWA 42:2022(E)
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 does not
constitute an endorsement.
For an explanation of the voluntary nature of standards, the meaning of ISO specific terms and
expressions related to conformity assessment, as well as information about ISO's adherence to
the World Trade Organization (WTO) principles in the Technical Barriers to Trade (TBT), see
www.iso.org/iso/foreword.html.
International Workshop Agreement IWA 42 was approved at a workshop hosted by the British
Standards Institution (BSI), in association with Our 2050 World, held virtually in September 2022.
Any feedback or questions on this document should be directed to the user’s national standards body. A
complete listing of these bodies can be found at www.iso.org/members.html.
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IWA 42:2022(E)
Introduction
0.1 General
Climate change is one of the most pressing challenges that our world faces. Scientific assessments
through the Intergovernmental Panel on Climate Change (IPCC) reports have shown that many of the
worst consequences of climate change can be avoided by limiting global warming to 1,5 °C above pre-
industrial levels. The global temperature is already over 1 °C above pre-industrial levels, and scenarios
assessed by the IPCC indicate that limiting warming to 1,5 °C, with no or limited temperature overshoot,
requires achieving at least net zero global carbon dioxide (CO ) emissions in the early 2050s, along with
2
[15][16]
deep and sustained global reductions in other greenhouse gas emissions (GHGs) . These scenarios
also show that the earlier and faster emission reductions occur, the lower peak warming and the lower
the likelihood of overshooting warming limits. Peak warming depends on cumulative CO emissions
2
from the beginning of the industrial period up to the time they are reduced to net zero, combined with
the change in non-CO emissions on the climate system, by the time the temperature peaks.
2
This document provides guiding principles and recommendations to enable a common approach with
a high level of ambition, to drive organizations to achieve net zero GHGs as soon as possible and by
2050 at the latest. It is intended to be a common reference for governance organizations (including
voluntary initiatives, adoption of standards, policy and national and international regulation), and can
help organizations taking action to contribute to achieving global net zero.
This document should be interpreted and used in line with its purpose and scope to maintain and
promote the highest possible climate ambition. This document does not address legal and other
obligations relating to climate action.
This document builds on progress by voluntary initiatives, campaigns and governance, supporting
their purpose of progressing to a climate positive future, increasing their reach and enabling a more
consistent approach for future interventions and deliverables, including ISO standards.
[17]
The 2015 Paris Agreement states the importance of achieving a global balance between human-
st
caused emissions by sources and human-led removals by sinks in the second half of the 21 century,
taking into account varying capabilities in different parts of the world, on the basis of equity, and in the
context of sustainable development and efforts to eradicate poverty. This document therefore includes
recommendations on equity and wider impact.
The scope of this document is aligned to the objectives of the “High-Level Expert Group on the Net
Zero Emissions Commitments of Non-State Entities”, formed at the request of the United Nations (UN)
Secretary General, and other UN developments, including the United Nations Framework Convention on
Climate Change (UNFCCC).
Some initiatives and policies limit actions relating to net zero GHG emissions to those emissions and
removals under the direct control of the reporting organization. This document promotes and gives
guidance on taking action to address all GHG emissions, direct and indirect, in an organization’s value
chain.
0.2 Use of this document
In this document, the following verbal forms are used:
— “should” indicates a recommendation;
— “may” indicates a permission;
— “can” indicates a possibility or a capability.
Information marked as “NOTE” is intended to assist the understanding or use of the document. “Notes
to entry” used in Clause 3 provide additional information that supplements the terminological data and
can contain provisions relating to the use of a term.
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International Workshop Agreement IWA 42:2022(E)
Net zero guidelines
1 Scope
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.
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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
[18]
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
1)
services. Information on carbon neutrality for organizations will be provided in ISO 14068 .
2 Normative references
There are no normative references in this document.
NOTE The Normative references clause lists, for information, those documents which are cited in the text in
such a way that some or all of their content constitutes requirements of the document.
3 Terms and definitions
For the purposes of this document, the following terms and definitions apply.
ISO and IEC maintain terminology databases for use in standardization at the following addresses:
— ISO Online browsing platform: available at https:// www .iso .org/ obp
— IEC Electropedia: available at https:// www .electropedia .org/
NOTE The Terms and definitions clause provides definitions necessary for the understanding of certain
terms used in the document. Some definitions have been drafted specifically for this document, others are
based on existing terminological entries from International Standards and from documents published by the
Intergovernmental Panel on Climate Change (IPCC), the Greenhouse Gas Protocol (GHGP) and United Nations
Framework Convention on Climate Change (UNFCCC).
3.1 Terms related to climate action
3.1.1
net zero
net zero GHG
condition in which human-caused residual GHG emissions (3.2.9) are balanced by human-led removals
(3.3.3) over a specified period and within specified boundaries
Note 1 to entry: Human-led removals include ecosystem restoration, direct air carbon capture and storage,
reforestation and afforestation, enhanced weathering, biochar and other effective methods.
Note 2 to entry: The words “human-caused” and “human-led” are intended to be understood as synonymous
with the word “anthropogenic” in IPCC definitions.
1) Under development.
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[SOURCE: IPCC AR6 Working Group III Annex 1, definition of “net zero greenhouse gas emissions”,
modified]
3.1.2
science-based pathway
trajectory to achieve global net zero (3.1.1) greenhouse gas emissions (3.2.2) based on scientific evidence
Note 1 to entry: Scientific evidence refers to evidence that has been confirmed through peer review.
Note 2 to entry: In this document, applicable science-based pathways are independent 1,5 °C aligned pathways.
3.1.3
biodiversity
biological diversity
variability among living organisms on the earth, including the variability within and between species,
and within and between ecosystems
Note 1 to entry: Further information on biodiversity is provided by the Convention on Biological Diversity.
[SOURCE: ISO 14050:2020, 3.8.22, modified — Note 1 to entry has been added.]
3.1.4
renewable energy
energy collected from resources that are naturally replenished at a rate equal or faster than extracted
or used
Note 1 to entry: Renewable energy includes sources such as sunlight, wind, rain, tides, waves, biomass, and
geothermal heat.
[SOURCE: IPCC AR6, Working Group III, Annex 1, modified]
3.1.5
adaptation
adjustments in ecological, social or economic systems in response to actual or expected climatic stimuli
and their effects or impacts
Note 1 to entry: Adaptation refers to changes in processes, practices and structures to moderate potential
damages or to benefit from opportunities associated with climate change.
[SOURCE: UNFCCC Glossary of climate change acronyms and terms, modified]
3.2 Terms related to greenhouse gases
3.2.1
greenhouse gas
GHG
gaseous constituent of the atmosphere, natural or anthropogenic, that absorbs and emits radiation
at specific wavelengths within the spectrum of infrared radiation emitted by the Earth's surface, the
atmosphere and clouds
Note 1 to entry: Greenhouse gases caused by human activities and relevant for this document include carbon
dioxide (CO ), methane (CH ), nitrous oxide (N O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulfur
2 4 2
hexafluoride (SF ) and nitrogen trifluoride (NF ).
6 3
[SOURCE: ISO 14050:2020, 3.9.1, modified — The words “both natural and anthropogenic” have been
replaced with “natural or anthropogenic” in the definition and Note 1 to entry has been added.]
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3.2.2
greenhouse gas emission
GHG emission
emission
release of a greenhouse gas (3.2.1) into the atmosphere
Note 1 to entry: greenhouse gas emissions include those released from:
— natural sources (e.g. decomposition of plants);
— combustion of fossil fuels;
— other processes, including unintentional release (e.g. caused by imperfections in processing equipment or
conditions).
Note 2 to entry: For GHG emissions that occur not directly into the atmosphere but into a body of water or into
soil, the relevant emission is the amount by which the concentration of the gas increases in the atmosphere as a
result of this emission, according to scientific evidence for chemical and biological processes that can occur in
water or soil.
[SOURCE: ISO 14050:2020, 3.9.8, modified — The admitted term “emission” has been added and Notes 1
and 2 to entry have been added.]
3.2.3
Scope 1 emission
direct GHG emission
greenhouse gas emission (3.2.2) from sources (3.2.7) owned or directly controlled by the organization
(3.4.1)
Note 1 to entry: This document uses the concepts of equity share or control (territorial, financial and operational)
to establish Scope 1 emission responsibility.
Note 2 to entry: Scope 1 emissions do not include those occurring from natural ecosystems owned or controlled
by the organization that are not under management, or remain in a natural state and have not been modified.
Note 3 to entry: Scope 1 emissions for governance organizations (3.4.2) operating at a territorial level refer to GHG
emissions from sources located inside the boundary of that territory. More information on Scope 1 emissions is
provided in the GHG Global Protocol for Community-Scale Greenhouse Gas Inventories, An Accounting and Reporting
Standard for Cities Version 1.1.
[SOURCE: GHG Protocol Corporate Accounting and Reporting Standard]
3.2.4
Scope 2 emission
indirect GHG emission from purchased energy
greenhouse gas emission (3.2.2) from the generation of purchased electricity, heat, cooling or steam
consumed by the organization (3.4.1)
Note 1 to entry: Scope 2 emissions for organizations operating at a territorial level refers to GHG emissions other
than Scope 1 emissions (3.2.3), occurring as a consequence of the use of grid-supplied electricity, heat, steam and
cooling within the territorial boundary.
[SOURCE: GHG Protocol Corporate Accounting and Reporting Standard]
3.2.5
Scope 3 emission
indirect GHG emission
greenhouse gas emission (3.2.2) that is a consequence of the organization's (3.4.1) activities but arises
from sources (3.2.7) that are not owned or directly controlled by the organization
Note 1 to entry: Scope 3 emissions include all attributable value chain (3.4.3) GHG emissions not i
...
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