The UN and international standard setter International Organization for Standardization (ISO) have unveiled a net zero framework to harmonize global action on curbing greenhouse gas (GHG) emissions.
The new guidance focuses on balancing residual emissions — those that remain after an entity has taken "all possible actions" to cut down on its carbon footprint — using "deliberate human activities" such as direct air capture and storage, ecosystem restoration and reforestation.
In the ISO framework, reaching net zero refers specifically to offsetting those residual emissions, with organizations expected to eliminate all other GHGs to the extent possible through targeted reductions. Neutralizing residual emissions should involve investments in "high-quality" removals, meeting a number of criteria that includes credible accounting standards and third-party verification.
An organization should not claim to have reached net zero if it still reports emissions that are not residual emissions, even if they are balanced by offsets, ISO said.
The document "is really clear about explaining, and basically, to business leaders, the message is you cannot buy your way out," British Standards Institution standards director general Scott Steedman said on 11 November. "You can buy your way to neutrality, but after that you have to move on to the real ambition."
The guidance pushes for net zero by 2050 at the latest and, in the near term, aligning targets with a 50pc reduction of global emissions from a 2018 baseline by 2030.
Net zero targets should include scopes 1, 2 and 3, the GHG-reporting categories that cover emissions from direct operations, power purchases and the larger value chain, respectively. Organizations should set interim targets every 2-5 years based on their specific baselines as they work toward the 2050 endpoint.
A group of 1,200 experts from more than 100 countries worked on the guidelines. ISO intends for the document to serve as a model for the public and private sectors, highlighting its use to businesses setting sustainability targets as well as policymakers enacting rules at various levels of government.
"Although this is not a standard, but guidelines and definitions, I think it will make a big change in working toward zero because this is what people are lacking," ISO president Ulrika Francke said.
