The specification defines a consistent set of measures and requirements for entities (e.g. organisations, governments, communities, families, individuals) to demonstrate carbon neutrality for a product, service, organisation, community, event or building.[4]
The carbon footprint measurements should include 100% of Scope 1 and Scope 2 emissions, plus all Scope 3 emissions that contribute more than 1% of the total footprint.
The entity must develop a Carbon Management Plan which contains a public commitment to carbon neutrality and outlines the following major aspects of the reduction strategy: a time scale, specific targets for reductions, the planned means of achieving reductions and how residual emissions will be offset.
PAS 2060 requires that the total amount of carbon emissions at the end of a reduction period be offset by high-quality, certified carbon credits which meet the following criteria:
• From one of the PAS 2060 approved schemes (for example the Clea
