PAS 2060

The PAS 2060 standard was published by the  British Standards Institution in 2010 and updated in 2014. It enables organisations to demonstrate that their carbon neutrality claims are credible and
verified in order to increase customer confidence.

It provides guidance on how to quantify, reduce and offset GHG emissions on a specified business area.
This can include activities, products, services, buildings, projects, cities and events.
Whilst companies can calculate their footprints, purchase credits and claim carbon neutrality, the PAS 2060 standard provides a framework for accuracy and certification. This is increasingly
key as companies and governments are moving towards a net-zero world by 2050.


The first step in the process is to calculate the carbon footprint of the product, activity or organisation (the "subject" of the carbon neutrality claim), making use of internationally recognised methodologies.

For organisations, the recommended calculation methodologies are ISO 14064-1 or GHG Corporate Protocol, and for products and services it would be to perform a PAS 2050
lifecycle assessment.
The footprint calculation of the subject should include 100% of Scope 1 and Scope 2 emissions and all Scope 3 emissions that contribute to more than 1% of its total

The calculation organises the emission sources into scopes, based on the degree of control that an entity has on them:

Scope 1 - Direct emissions from the activities that are under an organisation’s direct control, such as fuel combustion, vehicles and fugitive emissions.

• Scope 2 - Indirect emissions related to the production of electricity, heat and steam that is purchased by the organisation.

• Scope 3 - All other indirect emissions resulting from activities that are neither owned nor controlled by the entity. This includes emissions related to the use of consumer goods, transportation, waste treatment, and employee travel.

However, it should be noted that, while the standard requires a robust footprint measurement process, it provides flexibility in recognising that it may not be technically and economically feasible to accurately calculate emissions from all sources. In such cases, these sources may be excluded from the scope of.
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Document & Validate

The final stage is documentation and verification of carbon neutrality. This requires a declaration that standards have been met, supported by a set of statements known as “Qualifying Explanatory
Statements” (QES).

To promote transparency, the standard requires public disclosure of all documentation supporting the carbon neutrality statement.
In practice, this means proof of emissions reduction, withdrawn compensation credits, the Carbon Footprint Report, the Carbon Management Plan and the QES.

The standard establishes three types of validation upon achieving neutrality: selfvalidation, validation from another party, and independent validation by third parties.

Self-validation: as the name suggests it is the same organisation that validates its own carbon footprint and reduction achievements. However, if an organisation lacks internal experience, it should consider the associated risks and implications of a miscalculated or misinformed footprint.

Validation by other parties: this ensures that the methodology and data have been audited and verified by an external party.
This type of validation is recommended for those organisations that want to promote their carbon neutrality status, as it protects the organisation from external criticism for lack of thoroughness and, as a result, will strengthen confidence in the carbon neutrality statement.

Independent third-party validation: in this instance validation can only be provided by certification agencies registered with Acreditation Body