PAS 2060-2014碳中和論證規(guī)范 Specification for the demonstration of carbon neutrality

PAS2060:2014

demonstration

Specificationfortheofcarbonneutrality

SUPPORTEDBY

bsi.

EnvironmentalProtectionAdministrationExecutiveYuan,R.0.C.(Taiwan)

PAS2060:2014

Contents

Foreword ii

Introduction iii

1Scope 1

2Normativereferences 2

3Termsanddefinitions 2

4Demonstratingcarbonneutrality 5

5Determinationandsubstantiationofthesubjectandassociated

greenhousegas(GHG)emissions 7

6Quantificationofthecarbonfootprint 9

7Commitmenttocarbonneutrality 10

8AchievementofGHGemissionsreductions 11

9OffsettingresidualGHGemissions 13

10Explicitdeclarationsinrespectofcarbonneutrality 14

11Maintainingcarbonneutralstatus 17

Annexes

AnnexA(normative)Permissibledeclarationsinrespectof

carbonneutralityinaccordancewithPAS2060 18

AnnexB(informative)Qualifyingexplanatory

statements(QES)checklists 22

AnnexC(informative)Standardsandmethodologiesthatcan

bepresumedtomeettheprinciplesofthisPAS 28

AnnexD(informative)Guidanceonthedeterminationof

carbonneutralityforevents 30

Listoftables

TableA.1-Permissibledeclarationsinrespectofcarbonneutrality

inaccordancewiththisPASandconditionsofapplication 18

TableB.1-ChecklistforQESsupportingdeclarationofcommitment

tocarbonneutrality 22

TableB.2-ChecklistforQESsupportingdeclarationofachievement

ofcarbonneutrality 25

TableB.3-QESopennessandclarity 27

TableC.1-Examplesofdocumentsprovidingmethodologiesappropriate

foruseinthequantificationandreductionofGHGemissions 28

TableC.2-Examplesofschemeswhichcanprovidecarboncreditsand

offsetsthatmeettheprinciplesin9.1.2 29

TableC.3-Examplesofstandardsandcodesidentifiedasappropriate

forusebyindependentthirdpartycertificationbodiesassessing

performanceagainstthisPAS 29

OTheBritishStandardsInstitution2014

PAS2060:2014

Foreword

ThisPASwassponsoredbytheEnvironmentalProtectionAdministration,ExecutiveYuan,R.0.C.(Taiwan).ItsdevelopmentwasfacilitatedbyBSIStandardsLimitedanditwaspublishedunderlicencefromTheBritishStandardsInstitution.ThisPAScameintoeffecton30April2014.

Acknowledgementisgiventothefollowing

organizationsthatwereinvolvedinthedevelopmentofthisPASasmembersofthesteeringgroup:

·AnthesisConsultingGroup(incorporatingBestFootForwardLtd)

·

BPTargetNeutral

·CarbonCareAsiaLimited·CarbonClearLimited

·ChinaStandardizationandTechnicalConsortiumforEnergyConservationandEmissionReduction(STCE)

·ClimateFriendlyProprietaryLimited·EcoAct

·

ForestryCommission

·FoundationofTaiwanIndustryService(FTIS)

·TheGoldStandardFoundation·Inovate

·InstituteofEnvironmentalManagementandAssessment(IEMA)

·TaiwanAccreditationForum(TAF)

AcknowledgementisalsogiventothemembersofthewiderreviewpanelconsultedinthedevelopmentofthisPAS.

TheBritishStandardsInstitutionretainsownership

andcopyrightofthisPAS.BSIStandardsLimitedasthepublisherofthePASreservestherighttowithdraworamendthisPASonreceiptofauthoritativeadvicethatitisappropriatetodoso.ThisPASwillbereviewed

atintervalsnotexceedingtwoyears,andany

amendmentsarisingfromthereviewwillbepublishedasanamendedPASandpublicizedinUpdateStandards.

ThisPASisnottoberegardedasaBritishStandard.Itwillbewithdrawnuponpublicationofitscontentin,oras,aBritishStandard.

Supersession

ThisPASsupersedesPAS2060:2010,whichiswithdrawn.

Useofthisdocument

IthasbeenassumedinthepreparationofthisPAS

thattheexecutionofitsprovisionswillbeentrustedtoappropriatelyqualifiedandexperiencedpeople,forwhoseuseithasbeenproduced.

Presentationalconventions

TheprovisionsofthisPASarepresentedinroman

(i.e.upright)type.Itsrequirementsareexpressedin

sentencesinwhichtheprincipalauxiliaryverbis"shall".

Commentary,explanationandgeneralinformative

materialispresentedinsmalleritalictype,anddoes

notconstituteanormativeelement.Theword"should"

isusedtoexpressrecommendations,theword"may"

isusedtoexpresspermissibilityandtheword"can"

isusedtoexpresspossibility,e.g.aconsequenceofan

actionoranevent.

SpellingconformstoTheShorterOxfordEnglish

Dictionary.Ifawordhasmorethanonespelling,thefirstspellinginthedictionaryisused.

Contractualandlegalconsiderations

Thispublicationdoesnotpurporttoincludeallthe

necessaryprovisionsofacontract.Usersareresponsibleforitscorrectapplication.

CompliancewithaPAScannotconferimmunityfromlegalobligations.

ThePASprocessenablesaspecificationtoberapidly

developedinordertofulfilanimmediateneed

inindustry.APAScanbeconsideredforfurther

developmentasaBritishStandard,orconstitutepartoftheUKinputintothedevelopmentofaEuropeanorInternationalStandard.

ii

OTheBritshstandardsIrstitution2014

PAS2060:2014

Introduction

0.1General

Climatechangeandtheemissionofgreenhousegasescontinuestobeoneofthecriticalissuesfacingsociety.Strategiesandactionstoreducecarbonfootprintsremainimportantandgovernments,industryandcommunitiesarestillrespondingtothisissueinvariousways.

Insomemarkets,carbonneutralityisseenasan

importantindicatorforconsumerswishingtochoosegreenerproductsandservicesandintheseareas,

PAS2060hasprovidedcommondefinitionsanda

recognizedmethodofvalidationthathashelpedtorestorecredibilitytotheconceptofcarbonneutrality.

TheanticipatedbenefitsfortheuseofPAS2060remain:·enhancedconsumerprotection;

·increasedactiononclimatechange;

·accurateandverifiabledeclarationsofcarbonneutralitythatarenotmisleading;

·reductioninconfusionbetweentradingpartners;

·increasedlikelihoodthatcorporateentitieswillmakeimprovementintheircarbonmanagementrelatingtoproductionprocessesandproducts,inresponsetocustomerpressure;

·increasedopportunityforthepublic,consumers,purchasersandpotentialpurchaserstomakemoreinformedchoices.

TheuseofPAS2060overitsfirsttwoyearshas

demonstratedthattheconceptofcarbonneutralitycanjustifiablyrelatetoawidevarietyofsubjectsincludingproducts,organizations,communities,travel,events,

projects,andbuildings.Inpractice,theonlysubjectthathasgeneratedsignificantenquiryonmattersrelatingtotheapplicationofPAS2060hasbeenthatofeventsandinresponse,thisrevisioncontainsanewannex

providingadditionalinsightandguidanceinthisarea.

AlsoinresponsetorequestfromusersofthePAS,

specialprovisionhasbeenmadeforthepresentationofclaimsinadvertisingorotherpromotionalmaterial.Anexplicitdeclarationorclaimofcarbonneutralityintheformofaprescribed,publiclyavailablestatementisstillrequiredbutisnowpartofthequalifyingexplanatorystatement(QES).Inparallelwiththis,thePASnow

providestextforanequivalent"representativestatement"thatmaybeusedinadvertising,literature,publicity,labels,andtechnicalbulletinsinprintedorelectronicmedia.

Thefundamentalprinciplethatthemethodologiesusedtocollateevidencethatsubstantiatessuchdeclarationsneedtobeclear,transparent,andscientificallysound,documentedandreadilyavailableremainsasthe

foundationofPAS2060.ItisthispublicavailabilityofsupportingevidencethatensuresthatinterestedpartiescanbeassuredofthevalidityofanyclaimofcarbonneutralityinaccordancewithPAS2060.

PAS2060hasbeenupdatedtorecognizeimprovementsintheknowledgeandunderstandingofgreenhouse

gasemissionsassessment,reductionandoffsetting

thathavetakenplaceoverthefirsttwoyearsofits

availabilitybutcontinuestounderpinreliable,credibleclaimsthatthesubjectofsuchaclaimcanindeedbeconsideredcarbonneutral.

0.2.1ThisPAShasbeenrevisedinresponseto:

·commentsreceivedfromusersoverthetwoyearssincefirstpublication;

·recommendationssubmittedviaaBSISurveyrunduringAugust/September2013;

·improvementingeneralknowledgeand

understandingofgreenhousegasemissions,assessment,reductionandoffsetting.

Itcontinuestoprovideacleardefinitionofcarbonneutralandacrediblemeansofdetermininganddemonstratingcarbonneutrality.Thespecificationencouragesentitiestoworktowardsreduced

greenhousegasemissionsandtoachievegenuine

reductionsinthoseemissions.Itsuseencouragesreal

changeinbehaviourtohelpdrivesocietytowardsalowcarboneconomy.

0.2.2Thisspecificationremainstruetoitsoriginal

conceptthattransparencyandaccountabilityarounddeclarationsofcarbonneutralityareessentialtobuildtrustandconfidence.Itthereforeconstitutesgood

practicewithrespecttothemakingandsubstantiationofcarbonneutralclaimsbutcontinuestorecognizeandmakeprovisionforthefactthatcurrentlydetermined

goodpracticeislikelytoevolveasimproved

methodologiesforcarbonfootprintingemerge.

OTheBritishStandardsInstitution2014

iii

PAS2060:2014

0.2.3Thisspecificationprovidesacredibleandlogicalroadmapforentitiesthataresettingouttoachieve

carbonneutralityforanysubjectthattheyhave

unambiguouslyidentifiedandclearlydefined.Foranentitythathaspreviouslyundertakenthereduction

ofgreenhousegasemissionsfromsuchasubjectin

amannerthatmeetstherequirementsofthisPAS

andisnowseekingtoobtainrecognitionofthat

reductioninrelationtoaclaimofcarbonneutrality,thisspecificationmakesenhancedprovisionfortakingaccountofhistoricalGHGemissionreductionsin

relationtothefirstdeclarationmade.

0.2.4Althoughtheprinciplessetoutin6.1.2and8.2.2

ofthisPASarefundamentaltoitsapplication,itisstill

intendedthatthisspecificationcanbeusedwithother

existingstandards,industrycodesandestablished

protocolsandguidancethatprescribemethodologies

forcarbonfootprintquantification,greenhouse

gasreductionandcarboncreditsandoffsetting.It

thereforeidentifiessomeoftheexamplesrecognized

aspotentiallyappropriateforapplicationinconnection

withthedemonstrationofcarbonneutrality.Itis

howeverimportantforentitiesapplyingthisPASto

outin6.1.2and8.2.2arethecoreofthespecification

recognizethatinthislatterrespect,theprinciplesset

andwhenusingotherstandardsaspartofaPAS2060

application,theyarerequiredtoconfirmandrecord

thattheircarboncreditpurchaseandapplication

ofthemethodologiesselectedforquantification,

re-quantificationoroffsetting,ofthegreenhousegasemissionsfromthesubject,conformstothoseprinciples.

0.2.5Thisspecificationalsoreferstosomeaspectsof

carbonneutralityforwhichnostandardcurrentlyexistsorhasbeenprovenanditthereforesetsoutrulesandprincipleswherebynewormodifiedstandardsorcodescanbejudgedacceptableforuseinconnectionwithadeclarationofcarbonneutralityinaccordancewithitsprovisions.

AttentionisparticularlydrawntothefactthatthroughimplementationoftherequirementtopublishaQES,usersofthisPASwillbeexpectedtopubliclyjustify

theirselectionofparticularstandardsorapproachesinrespectoftheidentifiedsubjectsbeingassessedforcarbonneutrality.

ivOTheBritishStandardsIrstitution2014

PAS2060:2014

1Scope

ThisPASspecifiesrequirementstobemetbyanyentityseekingtodemonstratecarbonneutralitythroughthequantification,reductionandoffsettingofgreenhousegas(GHG)emissionsfromauniquelyidentifiedsubject.ItisnottheintentionofthisPAStoexcludeanyspecificsubjectsorentities.

Itisintendedthatthisspecificationbeusedbyanyentity,including:

·regionalorlocalgovernment;·communities;

·organizations/companiesorpartsoforganizations

(includingbrands);

·clubsorsocialgroups;·families

·individuals.

Thisspecificationisapplicabletothedemonstrationofcarbonneutralityinrespectofanysubjectsselectedanddefinedbytheapplyingentity,includingfortheir:

·activities;·products;·services;·buildings

·projectsandmajordevelopments;·townsandcities;

·events.

AchievingcarbonneutralitysolelythroughreductionofdirectGHGemissionswillnotbepracticableinmostinstancesandhencecarbonoffsets(see3.7)arelikelytoplayaroleinachievingcarbonneutrality.However,this

specificationdoesnotmakeprovisionforadeclarationoftheachievementofcarbonneutralitysolely

throughoffsettingotherthanforthefirstapplicationperiod,wheretofacilitateinitiationoftheprocess,

concessionismadetoenableentitiestotakeupthe

optionofmakingadeclarationoftheachievementofcarbonneutralitysolelythroughcarbonoffsets.Inallsubsequentperiodsitisessentialthatareductionin

absolutetermsand/orareductioninemissionintensitybeevidentforthedefinedsubject,ifcarbonneutralstatusinaccordancewithPAS2060istobeclaimed.

Thisspecificationprovidesforcommunicationattwolevels.Theprimarylevelrequiresoneoftwoformsofdeclarationasfollows:

1.Thedeclarationofcommitmenttocarbonneutrality

requirestheentitytoestablishthecarbonfootprintofthesubjectandtodocumentacarbonfootprintmanagementplandescribinghowtheentityintendstoachieve

carbonneutralitywithrespecttothedefinedsubject.

2.Thedeclarationofachievementofcarbonneutrality

requirestheentitytohaveachievedreductionsinthecarbonfootprintofthesubjectandtohaveoffset

remainingGHGemissions.Suchdeclarationsofachievementthereforeonlyapplytothescopeandperiodvalidatedandshouldtheentityintendtoextenditsclaimto

futureperiods,furthervalidationwillberequired.

Thesecondarylevelisa"representativestatement"

couchedinmoreconsumerfriendlyterms,foruse

inpromotionalmaterial.However,theuseofa

representativestatementisonlypermittedinadditiontothepublicationoftheformaldeclaration.

Thisspecificationprovidesforthevalidationof

declarationsbytheentityitselfaswellasbyother

partiesandindependentthirdparties,engagedtodoso.ToclaimcompliancewiththisPAS,itisnecessary

thattheentitysatisfyalloftherequirementswithinthespecificationrelevanttothedeclarationbeingmade.

ThisspecificationestablishesasetofprinciplesagainstwhichtheselectionofmethodologiesforGHGemissionsquantificationandoffsettingcanbeundertaken.Italsoincorporatesexamplesofwidelyacceptedstandards

andmethodologies(seeAnnexC)thatcanbepresumedtomeetthoseprinciplesalthoughotherstandards

canalsomeetthisrequirement.However,theentity

undertakingassessmentisstillrequiredtoconfirmthatthemethodologyacceptedisbeingusedinaccordancewiththoseprinciples.

AnnexA(Normative)setsoutthepermissible

declarationsinrespectofcarbonneutralityincludingthatforaunifieddeclarationforentitieswishingtodeclarebothachievementofandfuturecommitmentto,carbonneutrality.

AnnexB(Informative)providesalistoftheinformationrequiredtocompletethequalifyingexplanatory

statement(QES)foreachdeclarationandisappropriateforuseasachecklisttoassistinestablishingthe

completenessofaQES.

Theapplicationofproprietarylogosorsymbolsto

representthestatusofcarbonneutralityisoutsidethescopeofthisspecification

OTheBritishStandardsInstitution2014

1

PAS2060:2014

2Normativereferences

ThedocumentsidentifiedinAnnexC,TableC.1ofthis

PAScanbefundamentaltoitssuccessfulapplication

butarenotnormativeintheusualstandards-related

meaningofthatterm.Thisisbecausechoiceasto

whichdocumentprovidesthemostappropriate

methodologyforanyparticularentityorsubjectrests

withtheuserofthisPAS,onthebasisoftheprinciples

andrequirementsembodiedinit.

WithinthetermsofthisPAShowever,conformitytotherequirementsofanyexternaldocumentsselectedbytheapplyingentity,isanintegralpartofconformitytothisspecification.

ToconformtoPAS2060,itisnecessarythatanentity

satisfytherequirementsofallofthedocumentsthatitidentifiesasbeingapplicabletoitand/ortothesubject.Themannerofapplicationofthemethodologies

providedshallconformtotheprinciplesofPAS2060.

Fordateddocuments,onlytheeditioncitedapplies.

Forundateddocuments,themostrecenteditionofthedocument(includinganyamendments)applies.

3Termsanddefinitions

ForthepurposesofthisPAS,thefollowingtermsanddefinitionsapply

3.1applicationperiod

periodoftimebetweenthebaselinedateandthefirstqualifyingdateorbetweensuccessivequalifyingdates,forwhichadeclarationinrespectofcarbonneutralityismade.

NOTEThereisnospecificlengthtotheapplication

periodwhichcanbedeterminedinaccordancewiththeassessingentitiescarbonfootprintmanagementplan.Howeversuccessiveapplicationperiodsshouldbeof

equallengthotherthanwherethefirstisextendedbyinclusionofhistoricreductions(see3.17).

3.2baselinedate

dateonwhichthecarbonfootprintforthesubjectwasfirstdeterminedinaccordancewiththisPAS.

3.3carbondioxideequivalent(CO?e)

theuniversalunitofmeasurementusedtoindicate

theglobalwarmingpotentialofgreenhousegases

expressedinthetermsofthe100-yearglobalwarming

potentialofonemetrictonneofcarbondioxide

NOTEThecarbondioxideequivalentiscalculatedusing

themassofagivengreenhousegasmultipliedbyits

globalwarmingpotential.

3.4carbonfootprint

absolutesumofallemissionsandremovalsof

greenhousegasescauseddirectlyandindirectlybyasubjecteitheroveradefinedperiodorinrelationtoaspecifiedunitofproductorinstanceofserviceandcalculatedinaccordancewitharecognized

methodology

3.5carbonneutral

conditioninwhichduringaspecifiedperiodthere

hasbeennonetincreaseintheglobalemissionof

greenhousegasestotheatmosphereasaresultofthegreenhousegasemissionsassociatedwiththesubjectduringthesameperiod

2

OTheBritshstandardsIrstitution2014

PAS2060:2014

3.6carbonneutrality

stateofbeingcarbonneutral

3.7carbonoffset

discretereductioningreenhousegasemissionsnot

arisingfromthedefinedsubject,madeavailablein

theformofacarboncreditmeetingtherequirements

of9.1.2andusedtocounteractemissionsfromthe

definedsubject

NOTECarbonoffsetsareacquiredtocompensate

forgreenhousegasemissionsarisingfromadefined

subject.Offsetsarecalculatedrelativetoabaselinethatrepresentsahypotheticalscenarioforwhatemissionswouldhavebeenintheabsenceofthemitigation

projectthatgeneratestheoffsets.Acarboncreditis

agenerictermtoassignavaluetothecarbonoffset.Onecarboncreditisusuallyequivalenttoonetonneofcarbondioxide.

3.8declaration

formalstatementinrespectofcarbonneutrality

3.9determine

ascertainorestablishbycalculation,theessential

characteristicsofasubjectandallocateauniqueidentity

belowforfurtherdefinition)

3.10directemissions(Scope1-see

greenhousegasemissionsfromsourcesthatareownedorcontrolledbytheentity

3.11emissionfactor

amountofgreenhousegasesemitted,expressedascarbondioxideequivalentandrelativetoaunit

ofactivity

NOTEEmissionfactorsareusedtocalculateGHG

emissionsfromactivitydatasuchasfuelconsumption,production,orconsumptionstatistics.Thesefactorsareusuallyexpressedastheweightofpollutantdivided

byaunitweight,volume,distance,ordurationofthe

activityemittingthepollutant.Henceanemission

factorisarepresentativevaluethatattemptstorelatethequantityofapollutantreleasedtotheatmosphere

withanactivityassociatedwiththereleaseofthatpollutant.

3.12emissionintensity

averageemissionofgreenhousegasesfromagiven

sourcerelativetothefrequencyofoccurrenceofa

specificactivity(e.g.tCO?eperspecifiedunitofproduct,instanceofserviceorvalueorrevenuegenerated)

NOTEMeasuringreductionsusingemissionintensityallowsanorganizationtoaccountforincreases

ordecreasesinproductionovertime.Whenusing

economicmetricsasanormalisingfactor,itisessentialthatconsiderationbegiventotheeffectofinflation.

3.13entity

thingwithdistinctandindependentexistence,e.g.country;community;organization;company;division;department;family;individual

3.14globalwarmingpotential(GWP)

factordescribingtheradiativeforcingimpactofonemass-basedunitofagivengreenhousegasrelativetoanequivalentunitofcarbondioxideoveragivenperiodoftime

[BSENISO14064-1:2006,2.18]

NOTECarbondioxideisassignedaGWPof1,whiletheGWPofothergasesisexpressedrelativetotheGWP

ofcarbondioxidefromfossilcarbonsources.Globalwarmingpotentialsfora100-yeartimeperiodareproducedbytheIntergovernmentalPanelon

ClimateChange

3.15greenhousegas(GHG)

sevengaseslistedintheKyotoProtocol:carbon

dioxide(CO?),methane(CH,),nitrousoxide(N?O),

hydrofluorocarbons(HFCs),perfluorocarbons(PFCs),

sulphurhexafluoride(SF?)andnitrogentrifluoride(NF?)

NOTETherangeofincludedgaseswillbeupdatedshouldthelistofGHGsidentifiedbyUNFCCC/KyotoProtocol,bemodifiedinthefuture.

3.16greenhousegasemission

releaseofgreenhousegasestotheatmosphere

3.17historicreduction

loweringofgreenhousegasemissionseffectuated

duringanunspecifiedcontinuousperiodimmediatelypriortothedateonwhichthefirstapplicationperiodisplannedtocommence.

NOTEThishastheeffectofmovingthebaselinedatetothebeginningofthehistoricreductionperiodandextendingthefirstapplicationperiodcommensurately.

OTheBritishStandardsInstitution2014

3

PAS2060:2014

3.18indirectemissions(Scope2and3-seebelowfordefinitions)

greenhousegasemissionsthatareaconsequenceoftheactivitiesofanentity/subjectbutoccuratsourcesownedorcontrolledbyanotherentity

3.19material(to)

makingsignificantcontributiontotheoutcome

NOTEPA52050:2011establishesmaterialityasbeingmorethan1%oftheanticipatedtotalGHGemissions

associatedwiththesubjectbeingassessed,inorder

toensurethatveryminorsourcesoflifecycleGHG

emissionsdonotneedtobetakenintoaccountinthe

quantification.

3.20qualifyingdate

dateatwhichcarbonneutralityhasbeen,orwillbe,achieved

3.21qualifyingexplanatorystatement(QES)

collationofevidenceinsupportofthedeclarationofacommitmenttocarbonneutralityand/orthedeclarationofachievementofcarbonneutrality,incompliancewithPAS2060

3.22primaryactivitydata

process-specificdataobtainedbydirectmeasurementoftheenergyorbusinessactivities

NOTEExamplesofprimarydataincludetheamountofenergyused,serviceprovided,materialproduced.

3.23reduction

processoractionresultinginadecreaseinthe

greenhousegasemissionsspecificallyrelatedto/arisingfromthesubject

NOTEThisincludesGHGemissionsfromcombustioninownedorcontrolledboilers,furnaces,vehicles,etc.;GHGemissionsfromchemicalproductioninownedorcontrolledprocessequipment.

3.26Scope2emissions(energyindirect)

greenhousegasemissionsfromthegenerationof

energyutilizedindirectconnectiontotheactivitiesofaparticularentity/subjectbutoccurringatsourcesownedorcontrolledbyanotherentity

NOTEExample:electricity,heat,steamandcoolingthatispurchasedorotherwisebroughtintothe

entityboundary.

3.27Scope3emissions(otherindirect)

greenhousegasemissionsthatareaconsequenceoftheactivitiesofanentity/subjectbutoccuratsourcesownedorcontrolledbyanotherentityandwhicharenotclassifiedasScope2emissions

NOTEScope3includestheextractionandproductionofpurchasedmaterials;transportationofpurchasedfuels;anduseofboughtproductsandservice;useofpublictransportsuchasrailandaircraft.

3.28secondarydata

dataobtainedfromsourcesotherthandirect

measurementoftheemissionsfromprocessesincludedinthelifecycleoftheproduct

NOTESecondarydatamaybeusedwhenprimary

activitydataarenotavailableoritisimpracticable

toobtainprimaryactivitydata,subjectonlytothe

provisionofadequatejustificationintherelatedQES.

3.29subject

thatwhichistobeanalysedforgreenhousegas

emissionsandinrelationtowhichquantification,

reductionandoffsettinginthetermsofthisPAScanbeundertaken

3.24residualemissions

greenhousegasemissionsfromthedefinedsubjectremainingaftertheachievementofreduction

3.30validate

checkorprovetheveracityofaclaimofcompliancewithPAS2060

3.25Scope1emissions(directemissions)

greenhousegasemissionsfromsourcesthatareownedorcontrolledbytheentity(describedasdirectemissions)

4

OTheBritshstandardsIrstitution2014

PAS2060:2014

4Demonstratingcarbonneutrality

4.1Requirementsoverview

AnyentityseekingtodemonstratecarbonneutralitythroughcompliancewiththisPASshallundertakethefollowingactions(seealsoFigure1)andintherelatedclausesofthisPASthateachrefersto:

a)determinethesubjectoftheintendedclaimofcarbonneutrality(seeClause5);

b)quantifythecarbonfootprintofthatsubjectusingarecognizedmethodology(seeClause6);

c)developacarbonfootprintmanagementplan(seeClause7)andmakeadeclarationofcommitmenttocarbonneutralityinaccordancewiththe

requirementsofthisPAS(seeClause10);

d)takeactiontoreducethecarbonfootprintofthedeterminedsubjectandestablishtheeffec