BSI Standards PublicationClimate change management — Transition to net zeroPart 1: Carbon neutralityBS ISO 14068‑1:2023Climate change management — Transition to net zero —Part 1: Carbon neutralityGestion du changement climatique — Transition vers le zéro émission nette —Partie 1: Neutralité carboneINTERNATIONAL STANDARDISO 14068-1First edition 2023-11Reference number ISO 14068-1:2023(E)© ISO 2023BS ISO 14068‑1:2023iiISO 14068-1:2023(E)COPYRIGHT PROTECTED DOCUMENT© ISO 2023All 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 officeCP 401 • Ch. de Blandonnet 8CH-1214 Vernier, GenevaPhone: +41 22 749 01 11Email: copyright@iso.orgWebsite: www.iso.orgPublished in Switzerland © ISO 2023 – All rights reserved BS ISO 14068‑1:2023ISO 14068-1:2023(E)Foreword ..........................................................................................................................................................................................................................................vIntroduction .............................................................................................................................................................................................................................. vi1 Scope ......................................................................................................................................................................................