Most carbon neutrality problems do not begin with bad intentions. They begin with a boundary that was never properly defined, data collected too late, a reduction plan sitting separately from the footprint, or a public claim written before the evidence was ready.
ISO 14068 Part 1:2023 brings those decisions into one structured process. It provides principles, requirements and guidance for achieving and demonstrating carbon neutrality, with priority given to greenhouse gas reductions and removal enhancements within the value chain before the remaining footprint is offset International Organisation for Standardisation.
Preparing for the standard therefore means more than buying carbon credits or adding an ISO reference to a certificate. A business needs to define the subject of its claim, quantify the relevant emissions, plan and record mitigation, address the remaining footprint with eligible credits, and communicate the result transparently.
If you are still deciding what the standard means for your organisation, begin with our practical guide to ISO 14068 Part 1. This article takes the next step and turns those principles into a working preparation roadmap.
Table of contents
What should a business prepare before starting? How do you build a reliable carbon footprint? What should the reduction plan contain? When should carbon credits enter the process? What evidence should you keep for carbon credits? How should the carbon neutrality claim be written? Should a business seek independent verification or certification? CNB’s ISO 14068 readiness test A practical preparation checklist What is the next step? Carbon Neutral Britain™
What should a business prepare before starting?
Begin by agreeing what the organisation is trying to achieve. A carbon neutrality claim can relate to an organisation, product or other defined subject. ISO 14068 provides a methodology rather than one fixed emissions threshold, so the quality of the process depends heavily on how clearly the subject and boundary are established.
Before collecting data, write down:
The subject of the proposed claim.
The reporting period.
The organisational and operational boundaries.
The intended footprint methodology.
The people responsible for data, reduction actions and approval.
The intended route for assurance, verification or certification.
Where and how the eventual claim may be communicated.
This short definition prevents a surprisingly common problem: different teams preparing different versions of the same claim. Finance may be gathering organisational data, sustainability may be planning reductions, and marketing may already be drafting website copy. They need to be working from the same subject and period. For CNB, this is the sensible place to begin: clarify the organisation, reporting boundary and evidence needed for the footprint. It is a modest first step, but it makes everything that follows more reliable.
Strong evidence with weak communication creates claims risk. Warm communication with weak evidence creates a trust problem
How do you build a reliable carbon footprint?
ISO 14068 does not replace greenhouse gas accounting standards. ISO 14064 Part 1 provides principles and requirements for quantifying and reporting greenhouse gas emissions and removals at organisational level ISO greenhouse gas standards. The Greenhouse Gas Protocol Corporate Standard is another widely used framework for preparing an organisational greenhouse gas inventory.
In practice, the footprint work should include:
A documented reporting boundary and base period.
Activity data for relevant emissions sources.
The emissions factors and calculation method used.
Recorded assumptions, estimates and exclusions.
Clear treatment of Scope 1, Scope 2 and relevant Scope 3 emissions.
A review trail showing who supplied, checked and approved the data.
For UK activity data, the Government publishes greenhouse gas conversion factors for company reporting and updates them regularly Department for Energy Security and Net Zero.
The difficult data often sits beyond utility bills. Purchased goods, transport, business travel, waste, employee commuting and other value chain sources can require information from several teams and suppliers. The Greenhouse Gas Protocol Scope 3 Standard provides guidance for assessing value chain emissions.
CNB’s business carbon audit service helps organisations bring this information into a consistent footprint. Where a business needs a fuller record for stakeholders or procurement, our carbon emissions reporting service turns the calculation, methodology and findings into documented evidence.
The value is not merely a final tonnes of carbon dioxide equivalent figure. A useful footprint shows where emissions arise and gives the business something it can act upon.
What should the reduction plan contain?
Once the footprint is understood, the business can identify which sources are most material and where practical changes are possible.
ISO 14068 uses a hierarchy that prioritises direct and indirect emissions reductions and removal enhancements within the value chain over offsetting. The reduction plan should therefore be connected to the footprint rather than assembled from a generic sustainability checklist.
A useful plan records:
The principal emissions sources.
Actions already completed.
Further actions under consideration.
The likely emissions benefit.
Responsibility for delivery.
A realistic timescale.
How progress will be measured and reviewed.
Not every action will be available immediately. A rented building may restrict energy decisions. A supplier may not yet provide primary emissions data. A vehicle fleet may have a fixed replacement cycle. Credibility does not require a business to pretend these constraints do not exist. It requires the business to identify them honestly and decide what can happen next.
CNB’s measuring and reducing your carbon footprint is designed around the largest sources revealed by the footprint. That keeps recommendations connected to the organisation’s actual operations rather than offering a decorative list of good intentions.
When should carbon credits enter the process?
Carbon credits address the remaining carbon footprint within the wider carbon neutrality process. They do not remove the need for measurement or operational reduction.
At CNB, we do not see reduction and climate finance as actions that must wait for one another. Businesses can reduce current and future emissions while also financing verified climate action now. The important distinction is that credits must not be used to excuse delayed reduction.
Before selecting credits, establish:
The quantity of the remaining footprint to be addressed.
The period and subject to which the credits will relate.
The project standards and methodologies that are acceptable.
Whether the portfolio contains reduction, avoidance or removal credits.
The evidence required for ownership and retirement.
How the projects and credits will be described publicly.
Avoidance, reduction and removal are not interchangeable. A reduction or avoidance project prevents or lowers emissions against a defined baseline. A removal project draws carbon dioxide from the atmosphere and stores it. Public language should reflect the type of project actually supported.
Our guide to verified carbon offsetting standards explains how recognised standards, methodologies, validation, verification and registry records contribute to credit quality. CNB also publishes information about the climate projects available to business clients, allowing organisations to understand the portfolio behind their claim. And here is a closer look at greenwashing.
Scrutiny belongs here. It is not a reason to abandon climate finance. It is a reason to ask better questions about methodology, additionality, monitoring, permanence where relevant, registry evidence and retirement.
What evidence should you keep for carbon credits?
The evidence should connect the measured footprint to the credits used for the relevant subject and period.
Keep a clear record of:
The standard and methodology.
The project and registry details.
The vintage and quantity of credits.
Unique identifiers where available.
The retirement or cancellation record.
The beneficiary or purpose recorded at retirement.
Any project due diligence completed by the provider or organisation.
The explanation used in the public claim.
The record matters because the phrase “verified carbon credit” is not enough on its own. A business should be able to trace what it supported and demonstrate that the relevant credits were used against its claim rather than left available for another purpose. Read more about: how to buy carbon credits responsibly.
CNB helps business clients bring project information, offsetting evidence and certification records into one documented process. That gives sustainability, procurement and marketing teams a shared evidence base rather than separate folders and interpretations.
How should the carbon neutrality claim be written?
Write the claim only after the subject, footprint, reduction work and credit evidence are clear.
A careful claim should answer:
What is carbon neutral?
For which period?
On what footprint basis?
What reduction action has been taken or planned?
How was the remaining footprint addressed?
Was the process independently assessed, verified or certified, and by whom?
The wording should not imply that the business has no emissions, has reached net zero, or has removed every tonne it produced. It should also avoid presenting ISO itself as the certifying body. ISO develops standards but does not issue certificates to organisations ISO certification guidance.
This is why communication review is part of CNB’s work rather than an afterthought. A carefully prepared footprint can still be undermined by one overbroad headline. The certificate, badge, website statement and tender response should all describe the same evidence. Read more about making a credible climate claims.
Should a business seek independent verification or certification?
Independent assessment can give stakeholders greater confidence that the stated process and evidence have been reviewed. The exact route and wording will depend on the subject, scheme and assurance provider.
BSI, for example, offers verification based on ISO 14068 Part 1 and describes its process as reviewing the organisation’s approach to quantification, reduction, removal and offsetting BSI carbon neutrality verification.
Before commissioning any service, ask:
What exactly will be assessed?
Which standard or methodology forms the basis?
What evidence must be supplied?
What wording can be used after completion?
How long does the resulting opinion or certificate apply?
What must happen at the next review?
CNB provides a practical carbon neutral business certification pathway that brings together footprint measurement, reduction planning, verified climate projects and certification. Any reference to ISO 14068 should still match the exact methodology and assurance route used for that engagement.
CNB’s ISO 14068 readiness test
Before a claim is approved, we recommend one final review across three connected areas. This is CNB’s practical framework, not an official ISO classification.
Evidence
Can an informed reviewer trace the subject, boundary, data, calculations, assumptions, credits and retirement record?
Action
Does the organisation have credible reduction work connected to its largest emissions sources, alongside responsible action for the footprint that remains?
Communication
Would a reasonable reader understand the scope, period and meaning of the claim without being left with a broader impression than the evidence supports?
The three tests must agree. Strong evidence with weak communication creates claims risk. Warm communication with weak evidence creates a trust problem. A good reduction plan without a reliable footprint may focus effort in the wrong place.
This joined up view is what CNB aims to provide. The work should feel manageable to the business, but it should never become casual.
A practical preparation checklist
Before submitting evidence for assessment, confirm that:
The subject and reporting period are defined.
Organisational and operational boundaries are documented.
The footprint method is named and applied consistently.
Activity data, factors, assumptions and exclusions are recorded.
Relevant Scope 1, Scope 2 and Scope 3 sources have been considered.
Reduction actions are connected to the footprint.
Responsibilities, timescales and review points are assigned.
Carbon credit standards and project types are understood.
Retirement evidence matches the subject, period and quantity.
The difference between reductions, avoidance and removals is respected.
Public wording matches the measured boundary.
The role of ISO, the assurance provider and the certifier is described accurately.
The certificate, badge and website copy use consistent language.
A date has been set for the next footprint and claim review.
If several of these answers are uncertain, the business is not failing. It has simply found the work that needs to happen before the claim is ready.
What is the next step?
Begin with the boundary and the footprint. They determine the reduction priorities, quantity of credits, evidence requirements and language available later.
For businesses that want support, CNB can help calculate the organisational footprint, prepare the emissions report and reduction plan, select documented climate projects, and bring the evidence together for carbon neutral certification. You can speak with the CNB business team about the scope before deciding on the right route.
The purpose is not to make carbon neutrality look effortless. It is to make careful action practical.
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How long does ISO 14068 preparation take?
There is no single preparation period in the standard. Timescales depend on the subject, data availability, footprint complexity, reduction planning, credit selection and assurance route. Gathering complete activity data is often the first practical constraint, so starting with a clear data request usually saves time later.
Do we need ISO 14064 before using ISO 14068?
ISO 14068 can work alongside recognised footprint standards. ISO 14064 Part 1 provides requirements for organisational greenhouse gas inventories, while the Greenhouse Gas Protocol Corporate Standard provides another widely used accounting framework. The important point is that the footprint method is appropriate, consistent and documented.
Can we prepare for ISO 14068 internally?
An organisation can complete much of the preparation internally if it has suitable carbon accounting, data and assurance capability. External support may be useful where boundaries are complex, Scope 3 data is material, carbon credit due diligence is needed, or independent certification is part of the intended claim.
Does ISO 14068 require a carbon reduction plan?
The standard places emissions reductions and removal enhancements within its hierarchy of action. A documented plan helps an organisation show how present carbon neutrality work connects to continuing mitigation. The plan should be based on the footprint and reviewed as the organisation’s data and operations change.
Does ISO 14068 require emissions reductions?
The standard uses a hierarchy that prioritises direct and indirect greenhouse gas reductions and removal enhancements within the value chain over offsetting. Carbon credits address the remaining footprint within the wider process rather than replacing operational reduction International Organization for Standardization
Can CNB certify us to ISO 14068?
CNB can support businesses with footprint measurement, reporting, reduction planning, verified climate projects and carbon neutral certification. Before using any wording that implies formal ISO 14068 conformity or verification, CNB confirms the precise methodology, assessment route and claim language applicable to the engagement.
