ISO 14068-1:2023 conformity assessment issued under the Guardian Approved Scheme — a structured conformity assessment programme administered by Guardian Middle East LLC.
Demonstrate your organisation’s commitment to credible, science-based carbon neutrality — supporting the transition to net-zero greenhouse gas emissions through systematic quantification, reduction, and offsetting of carbon footprints. Aligned with Qatar’s National Climate Change Action Plan, Vision 2030 environmental priorities, QatarEnergy net-zero commitments, and the Paris Agreement framework.
The Successor to PAS 2060. ISO 14068-1:2023 is the first international carbon neutrality standard — published November 2023 by ISO/TC 207/SC 7. It replaces the widely-used PAS 2060:2014 (developed by BSI) as the global benchmark for carbon neutrality demonstration. Operating under the umbrella of the ISO Net Zero Guidelines (launched at COP27).
Important Disclosure: Tier 4 — Guardian Approved Scheme (NOT IAF MLA Accredited). Certificates for ISO 14068-1:2023 are issued under the Guardian Approved Scheme. This is NOT an internationally accredited certification under IAF MLA. See §12 for full disclosure.
ISO 14068-1:2023 is the international standard providing principles, requirements, and guidance for achieving and demonstrating carbon neutrality. It specifies a structured methodology for quantifying, reducing, and offsetting carbon footprints — establishing a clear hierarchy that prioritises direct and indirect GHG emission reductions over offsetting.
ISO 14068-1:2023 was developed by ISO/TC 207/SC 7 (Greenhouse gas management) and published in November 2023. The full title is ‘Climate change management — Transition to net zero — Part 1: Carbon neutrality’. It officially replaces PAS 2060:2014 — the BSI specification that had served as the de facto carbon neutrality standard for over a decade.
ISO 14068-1:2023 builds upon the existing ISO 14060 family of GHG standards:
Key concepts of ISO 14068-1:2023:
Qatar’s substantial climate commitments — combining national net-zero aspirations, Vision 2030 environmental pillar, QatarEnergy’s strategic decarbonisation programme, and growing investor/customer climate expectations — make credible carbon neutrality demonstration strategically essential. ISO 14068-1 provides the international framework most relevant to Qatar organisations pursuing carbon neutrality.
Qatar’s National Climate Change Action Plan, NDC commitments under the Paris Agreement, and emerging climate disclosure expectations create substantial demand for credible climate evidence. ISO 14068-1 provides systematic framework supporting national climate goals.
QatarEnergy’s strategic decarbonisation programme targets substantial emissions reductions and net-zero ambition. Major QatarEnergy contractors and supply chain participants face cascading climate expectations.
Increasing regulatory and reputational scrutiny of carbon neutrality claims (UK CMA, EU Empowering Consumers Directive, FTC Green Guides) makes credibility paramount. ISO 14068-1 provides the most credible international framework — its strict mitigation hierarchy and quantification requirements prevent greenwashing.
Major investors, lenders, and rating agencies increasingly require credible climate evidence. CSRD-equivalent expectations affect organisations with EU exposure. Qatar Stock Exchange ESG framework continues to evolve.
FIFA World Cup 2022 climate commitments established expectations for Qatar’s future major events. International event rights-holders increasingly require carbon neutrality evidence.
Qatar’s substantial real estate sector — World Cup legacy buildings, ongoing developments, hospitality portfolio — faces growing carbon neutrality expectations.
ISO 14068-1:2023 is structured around the carbon neutrality lifecycle — from commitment through quantification, reduction, removal, offsetting, claim, and verification:
Element | Key Requirements |
Carbon Neutrality Commitment | Formal pledge with timebound objectives for carbon neutrality. Documented commitment by top management. Scope clearly defined. |
Subject Definition | Subject in scope — organisation, product, service, building, or event. Boundary clearly defined. NOT applicable to territories (countries, regions, cities). |
Quantification of Carbon Footprint | Carbon footprint quantified per applicable ISO 14060 family standard (ISO 14064-1 for organisations; ISO 14067 for products). GHG programme neutral. |
Mitigation Hierarchy | Mandatory hierarchy: 1) Reduce direct and indirect GHG emissions within value chain · 2) Enhance GHG removals within value chain · 3) Offset residual emissions using high-quality carbon credits. |
Reduction & Removal Plan | Science-based, ambitious GHG emission reduction strategies with timebound targets. Removal enhancement initiatives where applicable. Continual improvement required. |
Offsetting Quality | High-quality carbon credits from recognised programmes. Additionality, permanence, no double-counting verified. Offsetting only after reduction priorities pursued. |
Carbon Neutrality Claim | Transparent claim with: subject in scope, period covered, carbon footprint quantified, reductions achieved, offsetting used, evidence references. |
Verification & Validation | Independent third-party verification recommended (per ISO 14064-3). Conformity to ISO 14068-1 demonstrable through assessment. |
Distinctive ISO 14068-1 requirements: The mitigation hierarchy is foundational — offsetting alone does NOT constitute carbon neutrality under this standard. Reduction within the value chain takes priority. Carbon neutrality claims must be specific (subject, period, scope) and supported by evidence. The standard explicitly addresses greenwashing concerns through transparency requirements.
ISO 14068-1:2023 applies to a wide range of subjects committing to carbon neutrality:
ISO 14068-1 increasingly expected for organisations making carbon neutrality claims — credibility concerns drive adoption beyond voluntary commitments.
Sector | ISO 14068-1 Relevance |
Energy Sector | Critical for QatarEnergy operations and supporting contractors implementing decarbonisation strategies. Substantial emissions reduction commitments require systematic framework. |
Banking & Financial Services | Important for banks with climate commitments and financed-emissions targets. Net-zero banking alliance commitments cascade to ISO 14068-1 implementation. |
Real Estate & Property | Strong fit for major developers (Msheireb Properties, Qatari Diar, UDC). Building carbon neutrality increasingly required by tenants and investors. |
Hospitality | Relevant for major hotel groups operating in Qatar. Property carbon neutrality increasingly required by climate-conscious guests. |
Major Events | Critical for major event organisers. International event rights-holders (FIFA, IOC, federations) increasingly require carbon neutrality evidence. Combine with ISO 20121. |
Manufacturing | Important for manufacturers with substantial emissions and customer carbon-neutral product expectations. |
Telecommunications | Relevant for Ooredoo, Vodafone Qatar with climate commitments and data centre decarbonisation. |
Logistics & Aviation | Applicable to Qatar Airways, logistics operators with climate commitments. Aviation emissions and cargo emissions material. |
Government & GREs | Important for ministries and government-related entities with climate stewardship commitments. |
Sports Federations & Venues | Relevant for Aspire Zone Foundation, QFA, major federations with carbon-neutral commitments. |
Educational Institutions | Applicable to Qatar Foundation, Qatar University, major schools with campus carbon-neutral commitments. |
Guardian’s conformity assessment pathway under the Guardian Approved Scheme follows ISO 14064-3 verification principles for GHG and carbon neutrality verification, even though the resulting certificate is not IAF MLA accredited:
Stage | Activity | Outcome |
1 | Application & Contract | Application form. Guardian reviews carbon neutrality scope, proposes assessment plan. Contract signed. |
2 | Carbon Footprint Verification | Verification of carbon footprint quantification per ISO 14064-1 (organisations) or ISO 14067 (products). Boundary completeness, methodology, data quality. |
3 | Mitigation Hierarchy Verification | Verification of: (a) reduction strategies (science-based, ambitious, timebound); (b) removal enhancements within value chain; (c) offsetting quality (additionality, permanence, no double-counting). |
4 | Claim Verification | Verification of carbon neutrality claim accuracy, transparency, supporting evidence. |
5 | Conformity Decision | Guardian’s conformity assessment committee reviews verification report. Guardian Approved Scheme certificate issued. |
6 | Annual Reverification | Carbon neutrality is period-specific (annual or other defined period). Each period requires fresh quantification and verification. |
Verifier competence: ISO 14068-1 conformity assessments require verifiers with substantive climate competence — typically GHG accounting, sustainability, environmental, or audit backgrounds with carbon footprint and climate science expertise. Verification follows ISO 14064-3 principles.
Typical end-to-end implementation timeline is 8 to 18 months depending on subject scope complexity:
Phase | Duration | Activities |
Carbon Footprint Baseline | 8-16 weeks | Comprehensive carbon footprint quantification per ISO 14064-1/14067. Boundary definition. Data collection across Scope 1, 2, and 3. |
Carbon Neutrality Commitment | 4-6 weeks | Formal commitment with timebound objectives. Top management approval. Subject in scope definition. |
Mitigation Strategy | 8-12 weeks | Science-based reduction targets. Reduction action plan. Removal enhancement opportunities. Offsetting strategy. |
Implementation | 12-32 weeks | Reduction initiatives execution. Removal enhancement projects. Offsetting credit procurement (high-quality, verified credits). |
Conformity Assessment | 4-8 weeks | Carbon footprint verification. Mitigation hierarchy verification. Claim verification. |
Key implementation considerations: Carbon footprint baseline is the rate-limiting initial step — Scope 3 (value chain) emissions are particularly challenging. High-quality offsetting credit procurement requires careful provider selection.
Indicative pricing range: QAR 5,000 – 20,000 (Cluster F) for initial conformity assessment, depending on subject scope complexity, footprint size, and integration with other certifications. Note: Carbon neutrality is period-specific (typically annual) — annual reverification required.
Assessment time and corresponding fee considerations:
For an exact quotation, contact Guardian directly.
Tier 4 Disclosure — Guardian Approved Scheme (Conformity Assessment). Certificates for ISO 14068-1:2023 are issued under the Guardian Approved Scheme— a structured conformity assessment programme administered by Guardian Middle East LLC (QFC 03870). This is NOT an internationally accredited certification under IAF MLA recognition.
ISO 14068-1 is a brand-new standard (published November 2023). Accredited verification under ISO 14064-3 + ISO 14068-1 is currently emerging globally. Guardian Assessment Pvt Ltd, TNV Global Limited, and other Guardian/TNV group entities do not currently hold accreditation for ISO 14068-1 verification. Rather than misrepresent third-party accreditation, Guardian offers transparent conformity assessment under our own scheme.
ISO 14068-1 is the sixth standard in Guardian’s portfolio under Tier 4 (Guardian Approved Scheme), following ISO 41001:2018, ISO 37301:2021, ISO 20121:2024, ISO 39001:2012, and ISO 28000:2022.
Tier | Issuing Body & Standards |
Tier 1 | Guardian Assessment Pvt Ltd · QS RB066-26 + UAF/IAS · ISO 9001/14001/45001 · IAF MLA accredited |
Tier 2 | Guardian Assessment Pvt Ltd · UAF/IAS only · ISO 21001/27001/37001/27701/55001/13485 · IAF MLA accredited |
Tier 2-Special | Third-Party CB · IAS MSCB 154 · ISO 22301 · IAF MLA accredited |
Tier 3 | TNV Global Limited · UAF only · ISO/IEC 20000-1, ISO 50001, ISO/IEC 42001 · IAF MLA accredited |
Tier 4 (this standard) | Guardian Middle East LLC · Guardian Approved Scheme · ISO 41001, ISO 37301, ISO 20121, ISO 39001, ISO 28000, ISO 14068-1 · NOT IAF MLA accredited |
Future direction: Guardian is actively monitoring accreditation opportunities for ISO 14068-1. As accreditation availability matures globally, Guardian will pursue accreditation pathways.
ISO 14068-1:2023 is the current first edition, published in November 2023 by ISO/TC 207/SC 7.
PAS 2060:2014 Replaced. ISO 14068-1:2023 supersedes PAS 2060:2014 globally. PAS 2060:2014 remains technically current for legacy implementations but is not being further developed. Organizations previously using PAS 2060 should transition to ISO 14068-1:2023.
No formal revision project for ISO 14068-1 is currently active. As a brand-new standard (November 2023), ISO 14068-1:2023 is in early adoption phase. ISO/TC 207/SC 7 systematic review will commence around 2028.
No §13b section for this standard — successor not in development.
Reality: Carbon neutrality means the carbon footprint is balanced through emission reductions and high-quality offsetting. Net emissions are zero — but gross emissions continue. ISO 14068-1 prioritises reduction over offsetting (mitigation hierarchy).
Reality: Offsetting alone does NOT constitute carbon neutrality under ISO 14068-1. The standard requires a strict mitigation hierarchy — reduction first, removal enhancement second, offsetting only for residual emissions. Pure offsetting strategies fail conformity assessment.
Reality: Different scopes. ISO 14001 is environmental management system (general). ISO 14068-1 is specific to carbon neutrality. Many organisations implement both — they integrate naturally.
Reality: ISO 14068-1 explicitly excludes territories (countries, regions, states, cities). Territorial carbon accounting falls under UNFCCC framework. ISO 14068-1 covers organisations, products, services, buildings, events.
Reality: ISO 14068-1 is more rigorous than PAS 2060. Stricter mitigation hierarchy, science-based reduction targets, more comprehensive transparency requirements. Organisations transitioning from PAS 2060 must enhance their approach.
Reality: It is NOT the same. The Guardian Approved Scheme is Guardian’s own conformity assessment programme — credible, but NOT recognised under IAF MLA.
Integration | Why & When |
14068-1 + 14001 | Carbon Neutrality + EMS — Most natural pairing. EMS provides operational framework; ISO 14068-1 provides specific carbon neutrality methodology. |
14068-1 + 50001 | Carbon Neutrality + Energy — Critical pairing. Energy is largest emission source for most organisations. |
14068-1 + 14064-1 | Carbon Neutrality + GHG Quantification (Organisation) — Required combination. ISO 14064-1 provides quantification methodology. |
14068-1 + 14067 | Carbon Neutrality + Product Carbon Footprint — Required combination for product carbon-neutral claims. |
14068-1 + 20121 | Carbon Neutrality + Event Sustainability — Strong pairing for carbon-neutral events. Both Tier 4. |
14068-1 + 41001 | Carbon Neutrality + Facility Management — Strong pairing for carbon-neutral buildings. Both Tier 4. |
14068-1 + 9001 | Carbon Neutrality + Quality — Common foundation pairing. |
14068-1 + IFRS S2 | Carbon Neutrality + Climate Disclosure — Foundation for IFRS S2 (and TCFD legacy) climate-related disclosures. |
Powerful Tier 4 sustainability triple: ISO 20121 (events) + ISO 41001 (FM) + ISO 14068-1 (carbon neutrality) for venue operators, event organisers, and major-venue real estate.
Determine whether your stakeholders require IAF MLA accredited verification or accept Guardian Approved Scheme conformity. As ISO 14068-1 is brand new, accreditation availability is emerging.
ISO 14068-1 verification requires verifiers with substantive climate competence — GHG accounting, carbon footprint, climate science backgrounds.
Verification follows ISO 14064-3 principles. Confirm verifier capability with ISO 14064-3 verification methodology.
Carbon footprint complexity differs significantly across sectors. Confirm CB has verifiers with experience in your specific sector.
CB must not have provided carbon footprint or climate consultancy services to the client within 2 years prior.
Carbon neutrality is period-specific (typically annual). Unlike management system standards, ISO 14068-1 conformity is for a defined period:
Activity | Timing & Scope |
Period 1 Verification | Initial verification covering carbon footprint, mitigation hierarchy, claim for Period 1. |
Annual Reverification | Each subsequent period requires fresh footprint quantification and verification. |
Commitment Maintenance | Carbon neutrality commitment must be maintained over time. Reduction targets progressively achieved per timebound objectives. |
Surveillance | Surveillance activities for ongoing implementation between verifications. |
Note: ISO 14068-1 conformity differs from management system certification — there is no 3-year cycle. Each period of carbon neutrality requires fresh verification.
Conformity-assessed organisations may use the Guardian Approved Scheme Mark for ISO 14068-1 alongside carbon neutrality claims — subject to Guardian’s Use of Marks Policy.
Permitted: Letterhead, marketing materials, websites, sustainability reports, product packaging (subject to product-specific verification).
PROHIBITED: CRITICAL — Use that implies IAF MLA accredited certification, UAF/IAS/QS accreditation, or equivalence with accredited certification is STRICTLY PROHIBITED. Use that implies carbon neutrality of subjects beyond verified scope is PROHIBITED. Use after period of verification has expired without renewal is PROHIBITED.
Climate claim language: Carbon neutrality claims must specify subject in scope, period covered, and reference ISO 14068-1.
Full policy: → Use Of Marks
Guardian operates an independent complaints and appeals process for the Guardian Approved Scheme. Process aligned with ISO/IEC 17021-1:2015 and ISO 14064-3 principles.
Full process: → Complaints & Appeals
Ready to begin your ISO 14068-1 carbon neutrality conformity assessment journey? Contact Guardian Middle East LLC for a no-obligation initial consultation.
Guardian Middle East LLC
QFC Licence 03870 · Doha, Qatar
Or submit an enquiry: → Contact
No. The Guardian Approved Scheme provides credible conformity evidence following ISO/IEC 17021-1 and ISO 14064-3 principles, but it is NOT IAF MLA accredited.
ISO 14068-1 is more rigorous: stricter mitigation hierarchy (reduction priority over offsetting), science-based reduction targets, more comprehensive transparency requirements.
No. ISO 14068-1 mitigation hierarchy requires: reduce direct/indirect emissions first, enhance removals second, offset only residual emissions. Pure offsetting strategies fail conformity.
Generally yes. ISO 14068-1 requires comprehensive boundary covering relevant Scope 3 emissions. Boundary justification required for any exclusions.
Guardian's indicative range is QAR 5,000–20,000 (Cluster F) for initial assessment, with annual reverification fees. Carbon neutrality is period-specific.
Typically 8-18 months. Carbon footprint baseline is rate-limiting.
High-quality credits from recognized programmes (Verra VCS, Gold Standard, ART TREES, etc.) with verified additionality, permanence, and no double-counting. Low-quality credits fail verification.
Yes. ISO 14068-1 covers products as well as organizations, services, buildings, and events. Product carbon footprint per ISO 14067 underlies product carbon-neutral claim.
Increasingly risky. Without credible framework like ISO 14068-1, climate claims face greenwashing scrutiny from regulators (UK CMA, EU, FTC), litigation exposure, and reputational risks.
Increasingly. National Climate Change Action Plan, Qatar Energy decarbonization programme, Qatar Stock Exchange ESG framework, and major customer climate expectations increasingly reference ISO 14068-1.
