ISO 14068-1 & ClimaNeutral

· Carbon Neutrality Hierarchy: The standard establishes a clear hierarchy of actions, prioritizing GHG emission reductions within the defined boundaries of the subject, followed by the enhancement of GHG removals, and finally the compensation of residual emissions only after all reasonable reduction efforts have been implemented.

· Science-Based Carbon Neutrality Pathway: Organizations are required to establish short-, medium- and long-term emission reduction targets aligned with climate science and to demonstrate continual improvement in reducing residual emissions over time.

· Transparent Reporting and Credible Claims: ISO 14068-1 defines comprehensive requirements for Carbon Neutrality reporting and for making transparent, substantiated and independently verifiable Carbon Neutrality claims.

· Robust Carbon Compensation Requirements: The standard sets stringent criteria for the use of carbon credits, including additionality, permanence, quantification, avoidance of double counting, environmental integrity, and retirement in recognized carbon registries.

· Leadership Commitment and Governance: Carbon Neutrality commitments must be formally endorsed by top management and integrated into the organization's governance, strategic planning and decision-making processes.

ISO 14068-1 therefore provides a comprehensive and internationally harmonized framework for organizations and products seeking to demonstrate credible, transparent and science-based Carbon Neutrality while supporting their long-term transition towards Net Zero.

The ClimaNeutral® programme provides a structured five-step framework for implementing the requirements of ISO 14068-1:2023 and achieving independently verified Carbon Neutrality.

Step 1 – Define the Subject and Its Boundaries

· Define the subject of the claim (organization, product, service, building or event).

· Establish organizational, operational and reporting boundaries.

· Define the reporting period.

Step 2 – Quantify GHG Emissions

· Quantify greenhouse gas (GHG) emissions and removals.

· Apply internationally recognized methodologies (e.g. ISO 14064-1, GHG Protocol).

· Use the latest IPCC Global Warming Potential (GWP) values.

Step 3 – Develop an Emission Reduction Plan

· Establish GHG emission reduction objectives and action plans.

· Adopt a science-based pathway towards Net Zero.

· Monitor and evaluate environmental performance.

Step 4 – Compensate Residual Emissions

· Compensate only residual GHG emissions that cannot be further reduced.

· Use carbon credits with high environmental integrity.

· Ensure additionality, permanence, avoidance of double counting and proper retirement in recognized carbon registries.

Step 5 – Verification & Carbon Neutrality Claim

· Independent validation and verification by EUROCERT.

· Issuance of a Validation / Verification Statement.

· Verified Carbon Neutrality Claim and authorization to use the ClimaNeutral® Programme Mark.

This structured framework enables organizations to demonstrate Carbon Neutrality in a transparent, credible and internationally recognized manner, fully aligned with the principles and requirements of ISO 14068-1:2023.

ClimaBalanced® is EUROCERT's proprietary Validation and Verification Programme for Carbon Compensation Claims. The programme provides a structured and reliable framework for verifying the compensation of greenhouse gas (GHG) emissions through the use of high-integrity carbon credits, without necessarily making a Carbon Neutrality claim under ISO 14068-1.

The programme is fully aligned with:

· ISO/IEC 17029 – Conformity Assessment – General Principles and Requirements for Validation and Verification Bodies

· ISO 14064-1 & ISO 14064-3 – Quantification and Verification of Greenhouse Gas Emissions

· ISO 14065 – Requirements for Validation and Verification Bodies

· The requirements of the EUROCERT ClimaBalanced® Validation and Verification Programme

ClimaBalanced® provides:

· A structured validation and verification process for Carbon Compensation claims.

· Independent verification of the GHG emissions to be compensated.

· Assessment of the eligibility, quality and environmental integrity of the carbon credits used.

· Verification of the proper retirement of carbon credits in recognized carbon registries.

· Transparent, credible and independently verified Carbon Compensation claims.

· Authorization to use the official ClimaBalanced® Programme Marks issued by EUROCERT.

ClimaBalanced® is not a Carbon Neutrality or Net Zero programme and does not replace the requirements of ISO 14068-1. Instead, it is an independent EUROCERT programme for the validation and verification of Carbon Compensation Claims, providing organizations, products, services, buildings and events with a credible framework for demonstrating that their greenhouse gas emissions have been compensated through certified emission reduction or carbon removal projects.

According to the Programme structure:
Step 1 – Definition of Scope & Boundaries
• Identify subject (organization, product, service, activity)
• Define legal and operational boundaries
• Define reporting period
Step 2 – Quantification of GHG Emissions & Removals
• Full GHG inventory (Scopes 1, 2 and relevant Scope 3)
• Use recognized methodologies (ISO 14064-1, GHG Protocol)
• Application of latest IPCC GWP values
Step 3 – GHG Reduction & Carbon Neutrality Plan
• Science-aligned reduction targets
• Medium-term reduction pathway (5–10 years)
• Continuous performance tracking
Step 4 – Offsetting Residual Emissions
• High-quality carbon credits
• Additionality, permanence, no double counting
• Retirement in recognized registries
Step 5 – Disclosure & Communication
• Public carbon neutrality report
• Transparent claim
• Independent verification statement

EUROCERT's ClimaNeutral® and ClimaBalanced® Programmes support different types of verified climate claims, depending on the subject of assessment and the intended claim.

ClimaNeutral® – Carbon Neutrality Claims

The ClimaNeutral® programme supports Carbon Neutrality claims in accordance with ISO 14068-1 for:

Organizations (Organization Claims)

· Entire organization

· Business unit

· Facility

· Defined legal entity

Products (Product Claims)

· Individual products

· Product families

· Private-label products

· Products assessed over a full or partial life cycle

Services (Service Claims)

· All types of services

· Logistics services

· Data center services

· Digital services

· Other time-specific services

Buildings (Building Claims)

· Existing buildings

· New buildings

· Operational buildings

· Buildings assessed over their entire life cycle

Events (Event Claims)

· Conferences

· Trade fairs and exhibitions

· Cultural events

· Sporting events

· Corporate events

ClimaBalanced® – Carbon Compensation Claims

The ClimaBalanced® programme supports independently verified Carbon Compensation Claims for:

Organizations (Organization Claims)

· Compensation of verified Scope 1 & Scope 2 GHG emissions

· Business units

· Facilities

· Defined legal entities

Buildings (Building Claims)

· Operational carbon compensation for buildings

· Existing or new buildings

By choosing our independent verification services, you can:
• Demonstrate verified carbon neutrality
• Strengthen ESG & sustainability strategy
• Increase credibility with investors & stakeholders
• Align with Net Zero commitments
• Reduce climate risk exposure
• Enhance brand trust and transparency

Carbon Compensation, Carbon Neutrality, and Net Zero represent different levels of climate ambition and action.

· ClimaBalanced® (Carbon Compensation): Independent verification of Scope 1 and Scope 2 carbon compensation through the use of certified, high-integrity carbon credits.

· ISO 14068-1 / ClimaNeutral® (Carbon Neutrality): Quantification, reduction and compensation of residual greenhouse gas emissions in accordance with the principles and requirements of ISO 14068-1.

· Net Zero: A long-term climate objective focused on achieving the maximum feasible reduction of greenhouse gas emissions, with carbon removals used only for unavoidable residual emissions.

ClimaBalanced® can serve as an important first step in an organization's climate action journey, while ClimaNeutral®, based on ISO 14068-1, provides a structured framework for progressing towards Net Zero.