PAS 2060-2014碳中和论证规范 Specification for the demonstration of carbon neutrality.docx

PAS2060:2014

demonstrationSpecificationfortheofcarbonneutrality

demonstration

SUPPORTEDBY

bsi.EnvironmentalProtectionAdministrationExecutiveYuan,R.0.C.(Taiwan)

bsi.

PAS2060:2014

Contents

Foreword ii

Introduction iii

1Scope 1

2Normativereferences 2

3Termsanddefinitions 2

4Demonstratingcarbonneutrality 5

5Determinationandsubstantiationofthesubjectandassociated

greenhousegas(GHG)emissions 7

6Quantificationofthecarbonfootprint 9

7Commitmenttocarbonneutrality 10

8AchievementofGHGemissionsreductions 11

9OffsettingresidualGHGemissions 13

10Explicitdeclarationsinrespectofcarbonneutrality 14

11Maintainingcarbonneutralstatus 17

Annexes

AnnexA(normative)Permissibledeclarationsinrespectof

carbonneutralityinaccordancewithPAS2060 18

AnnexB(informative)Qualifyingexplanatory

statements(QES)checklists 22

AnnexC(informative)Standardsandmethodologiesthatcan

bepresumedtomeettheprinciplesofthisPAS 28

AnnexD(informative)Guidanceonthedeterminationof

carbonneutralityforevents 30

Listoftables

TableA.1-Permissibledeclarationsinrespectofcarbonneutrality

inaccordancewiththisPASandconditionsofapplication 18

TableB.1-ChecklistforQESsupportingdeclarationofcommitment

tocarbonneutrality 22

TableB.2-ChecklistforQESsupportingdeclarationofachievement

ofcarbonneutrality 25

TableB.3-QESopennessandclarity 27

TableC.1-Examplesofdocumentsprovidingmethodologiesappropriate

foruseinthequantificationandreductionofGHGemissions 28

TableC.2-Examplesofschemeswhichcanprovidecarboncreditsand

offsetsthatmeettheprinciplesin9.1.2 29

T