Summary of ISO IWA 42 - Net zero guidelines - 淨零排放指引摘要

介紹
0.1 概述

氣候變遷是我們世界面臨的最迫切的挑戰之一。政府間氣候變遷專門委員會 (Intergovernmental Panel on Climate Change, IPCC) 報告的科學評估表明,將全球暖化限制在比工業化前水平高 1.5°C 的範圍內,可以避免氣候變遷的許多最嚴重後果。全球氣溫已經比工業化前水準高出 1°C 以上,IPCC 評估的情境表明,在沒有或有限溫度超調的情況下,將升溫限制在1.5°C 以內,需要實現全球二氧化碳(CO2)至少淨零。 這些情景也表明,減排發生得越早、越快,暖化峰值就越低,超過暖化極限的可能性就越低。峰值變暖 (Peak warming) 取決於從工業時期開始到減少到淨零時的累積 CO排放量,以及溫度峰值 (temperature peaks) 時氣候系統中非 CO2 排放量的變化。

本文件提供了指導原則和建議,以實現具有遠大目標的通用方法,推動組織盡快並最晚在 2050 年實現溫室氣體淨零排放。它旨在成為治理組織(包括自願倡議、標準採用、政策以及國家和國際監管)的共同參考,並可以幫助組織採取行動,為實現全球淨零排放做出貢獻。

本文件應根據其目的和範圍進行解釋和使用,以維持和促進盡可能高的氣候目標。本文件不涉及與氣候行動相關的法律和其他義務。

本文件以自願倡議、活動和治理取得的進展為基礎,支持其邁向氣候積極未來的目標,擴大其影響範圍,並為未來的干預措施和可交付成果(包括ISO 標準)採取更一致的方法。

2015 年《巴黎協定》指出 ,考慮到世界不同地區的不同能力,在 21 世紀半葉實現人為源排放和人為匯清除之間的全球平衡的重要性下

本文件的範圍符合「非國家實體淨零排放承諾高級別專家小組」的目標,該小組是應聯合國 (UN) 秘書長的要求以及聯合國其他進展而成立的,包括《聯合國氣候變遷綱要公約》 (UNFCCC)。

一些措施和政策將與溫室氣體淨零排放相關的行動限制為報告組織直接控制下的排放和清除。本文件促進並指導採取行動解決組織價值鏈中所有直接和間接溫室氣體排放問題。


0.2 本文件的使用

在本文檔中,使用以下口頭形式:

表示 解釋
要求事項
(requirement)
用語〝應 (shall)〞和〝不得 (shall not)〞指示嚴格遵循以符合標準,且不允許有所偏離的要求事項
建議
(recommendation)
用語〝宜 (should)〞和〝不宜 (should not)〞指示在數個可能性之一被推薦為特別合適,未提及或排除其它; 或偏好某作法但並非必要; 或 (以否定形式) 某種可能性或作法不宜但並不禁止。
許可
(permission)
用語〝可 (may)〞和〝不需 (need not)〞指示一作法於該標準之限制內是允許的。
可能
(possibility)
用語〝得 (can)〞和〝不能 (cannot)〞指示某事發生之可能性。
備考
(note)
係提供暸解或釐清該相關要求之指引。

第 3 節中使用的「條文備考」提供了補充術語資料的附加信息,並且可以包含與術語使用相關的規定。


1 範圍

本文件提供了 [ 指導原則 ] 和 [ 建議 ],以透過協調 [ 自願倡議 ] 和採用 [ 標準 ]、[ 政策] 以及 [ 國家和國際法規 ],採取共同的全球方法來實現溫室氣體淨零排放 (net zero greenhouse gas emissions)。

本文件提供了 [ 指導原則 ] ,說明治理組織和其他組織可以採取哪些措施,以有效地為全球努力做出貢獻,透過不遲於 2050 年實現淨零排放,將氣溫升高限制在 1.5°C。關於共同和公平貢獻的指導,並認可了這種能力各個組織為實現全球淨零排放所做的貢獻。

本文件與適用的基於科學的途徑結合使用時,可為尋求制定強有力的 [ 氣候策略 ] 的組織提供指導。

本文件提供了以下方面的通用術語和定義、指南和具體建議:

* 所有組織的淨零指導原則;

* 將淨零納入策略和政策;

* 淨零對於不同層級、不同類型的組織意味著什麼;

* 根據公平、最新科學知識、證據、研究和商定的良好實踐,制定和調整中期和長期目標;

* 為實現這些目標而採取的行動;

* 價值鏈內溫室氣體減量;

* 自然保護與恢復;

* 避免價值鏈以外的排放和其他氣候貢獻;

* 搬遷;

* 抵銷;

* 學分;

* 索賠;

* 監測、測量和使用適當且一致的指標;

* 公平、賦權、公平分享和更廣泛的影響;

* 透明的報告和有效的溝通。


本文件旨在協調地域(例如按國家、地區、城市)和組織的價值鏈實現淨零排放的方法。

本文件旨在支持和支持所有組織,包括制定供其他人使用的淨零政策、框架、標準或其他措施的治理組織。

本文件旨在補充自願倡議並促進協調一致,以便任何希望提出或支持淨零聲明的組織都採取類似的方法,無論其與何種倡議相關。

註 1:本文件中使用了盡快或最遲到 2050 年實現所有溫室氣體淨零排放的組織的單一目標,以提供一個共同的、可理解的和雄心勃勃的目標,符合全球科學共識。升溫限制在1.5 °C,且溫度不超調或溫度超調有限。該組織目標與「零標準競賽」中規定的目標一致。

註 2:治理組織包括:

* 國家和次國家(例如地區、地方、市)政府(視情況而定);

* 監管機構;

* 自願倡議;

* 政府間機構;

* 國際和國家非政府組織。


註 3:本文件不為組織或產品和服務提供碳中和指導。 ISO 14068-1 中將提供有關組織碳中和的資訊。


2 規範性引用文件

本文件中沒有規範性引用。

註:規範性引用條款列出了在文本中引用的那些文件,以供參考,其部分或全部內容構成了文件的要求。



3 術語和定義

就本文件而言,適用以下術語和定義。

ISO 和 IEC 在以下位址維護術語資料庫,用於標準化作業:

        — ISO 線上瀏覽平臺

        — IEC 電子百科

        — Publicly Available Standards 公開授權標準


注意:術語和定義條款提供了理解文件中使用的某些術語所需的定義。一些定義是專門為本文件起草的,其他定義則基於國際標準以及政府間氣候變遷專門委員會 (IPCC)、溫室氣體議定書 (GHGP) 和聯合國氣候變遷框架公約發布的文件中的現有術語條目(聯合國氣候變遷框架公約)。

3.1   Terms related to climate action
3.1 氣候行動相關用語
3.1.1 net zero
net zero GHG
condition in which human-caused residual GHG emissions (3.2.9) are balanced by human-led removals (3.3.3) over a specified period and within specified boundaries

Note 1 to entry: Human-led removals include ecosystem restoration, direct air carbon capture and storage, reforestation and afforestation, enhanced weathering, biochar and other effective methods.

Note 2 to entry: The words “human-caused” and “human-led” are intended to be understood as synonymous with the word “anthropogenic” in IPCC definitions.

[SOURCE:IPCC AR6 Working Group III Annex 1, definition of “net zero greenhouse gas emissions”, modified]
3.1.1 淨零
溫室氣體淨零排放
 
在特定時期和特定界限內,人為造成的殘餘溫室氣體排放 (3.2.9)與人為清除 (3.3.3)相平衡的情況

註1:人類主導的清除包括生態系恢復、直接空氣碳捕獲和儲存、再造林和造林、增強風化、生物炭和其他有效方法。

註 2:「人為造成」和「人類主導」一詞應理解為與 IPCC 定義中「人為」一詞同義。

[資料來源:IPCC AR6 第三工作小組附件 1,「溫室氣體淨零排放」的定義,已修改]
3.1.2 science-based pathway
trajectory to achieve global net zero (3.1.1)greenhouse gas emissions (3.2.2) based on scientific evidence

Note 1 to entry: Scientific evidence refers to evidence that has been confirmed through peer review.

Note 2 to entry: In this document, applicable science-based pathways are independent 1,5 °C aligned pathways. 
3.1.2 以科學為基礎的途徑
基於科學證據實現全球溫室氣體淨零排放(3.1.1)(3.2.2)的軌跡

註1:科學證據是指經過同儕審查確認的證據。

註 2:在本文件中,適用的基於科學的途徑是獨立的 1,5 °C 對齊途徑。
3.1.3 biodiversity
biological diversity
variability among living organisms on the earth, including the variability within and between species, and within and between ecosystems

Note 1 to entry: Further information on biodiversity is provided by the Convention on Biological Diversity.

[SOURCE:ISO 14050:2020, 3.8.22, modified — Note 1 to entry has been added.]
3.1.3 生物多樣性
地球上生物體之間的變異性,包括物種內部和物種之間以及生態系統內部和之間的變異性

註 1:《生物多樣性公約》提供了更多有關生物多樣性的資訊

[資料來源:ISO 14050:2020,3.8.22,已修改 - 已新增條目註釋 1 ]。
3.1.4 renewable energy
energy collected from resources that are naturally replenished at a rate equal or faster than extracted or used

Note 1 to entry: Renewable energy includes sources such as sunlight, wind, rain, tides, waves, biomass, and geothermal heat.

[SOURCE:IPCC AR6, Working Group III, Annex 1, modified]
3.1.4 再生能源
從資源中收集的能量,自然補充的速度等於或快於提取或使用的速度

註 1:再生能源包括陽光、風、雨、潮汐、波浪、生物質和地熱等來源。

[資料來源:IPCC AR6,第三工作小組,附件 1,已修改]
3.1.5 adaptation
adjustments in ecological, social or economic systems in response to actual or expected climatic stimuli and their effects or impacts

Note 1 to entry: Adaptation refers to changes in processes, practices and structures to moderate potential damages or to benefit from opportunities associated with climate change.

[SOURCE:UNFCCC Glossary of climate change acronyms and terms, modified]
3.1.5 適應
針對實際或預期的氣候刺激及其效果或影響而對生態、社會或經濟系統所進行的調整

註 1:適應是指過程、實踐和結構的變化,以減輕潛在的損害或從與氣候變遷相關的機會中受益。

[資料來源:《聯合國氣候變遷綱要公約》氣候變遷縮寫與詞彙詞彙表,已修改]
3.2   Terms related to greenhouse gases
3.2 與溫室氣體相關的術語
3.2.1 greenhouse gas
GHG
gaseous constituent of the atmosphere, natural or anthropogenic, that absorbs and emits radiation at specific wavelengths within the spectrum of infrared radiation emitted by the Earth's surface, the atmosphere and clouds

Note 1 to entry: Greenhouse gases caused by human activities and relevant for this document include carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulfur hexafluoride (SF6) and nitrogen trifluoride (NF3).

[SOURCE:ISO 14050:2020, 3.9.1, modified — The words “both natural and anthropogenic” have been replaced with “natural or anthropogenic” in the definition and Note 1 to entry has been added.]
3.2.1 溫室氣體
大氣中的氣態成分,天然或人為的,吸收和發射地球表面、大氣和雲發射的紅外線輻射光譜內特定波長的輻射

註 1:由人類活動引起且與本文件相關的溫室氣體包括二氧化碳 (CO2 )、甲烷 (CH 4 )、一氧化二氮 (N 2 O)、氫氟碳化合物(HFC)、全氟化碳(PFC)、六氟化硫(SF 6 )和三氟化氮(NF 3 )。

[資料來源:ISO 14050:2020, 3.9.1,已修改 — 定義中的“自然和人為”一詞已替換為“自然或人為”,並添加了條目註釋 1。
3.2.2 greenhouse gas emission
GHG emission
emission
release of a greenhouse gas (3.2.1) into the atmosphere

Note 1 to entry: greenhouse gas emissions include those released from:
— natural sources (e.g. decomposition of plants);
— combustion of fossil fuels;
— other processes, including unintentional release (e.g. caused by imperfections in processing equipment or conditions).

Note 2 to entry: For GHG emissions that occur not directly into the atmosphere but into a body of water or into soil, the relevant emission is the amount by which the concentration of the gas increases in the atmosphere as a result of this emission, according to scientific evidence for chemical and biological processes that can occur in water or soil.

[SOURCE:ISO 14050:2020, 3.9.8, modified — The admitted term “emission” has been added and Notes 1 and 2 to entry have been added.]
3.2.2 溫室氣體排放
排放
向大氣排放溫室氣體 (3.2.1)

註 1:溫室氣體排放包含以下來源的排放:
- 自然資源(例如植物的分解);
- 化石燃料的燃燒;
- 其他過程,包括無意的釋放(例如,由於加工設備或條件的缺陷造成的)。

註2:對於不直接進入大氣而是進入水體或土壤的溫室氣體排放,相關排放是指由於該排放而導致大氣中氣體濃度增加的量,根據水或土壤中可能發生的化學和生物過程的科學證據。

[來源:ISO 14050:2020, 3.9.8,已修改 — 新增了公認的術語“排放”,並添加了條目註釋 1 和 2。
3.2.3 Scope 1 emission
direct GHG emission
greenhouse gas emission (3.2.2) from sources (3.2.7) owned or directly controlled by the organization (3.4.1)

Note 1 to entry: This document uses the concepts of equity share or control (territorial, financial and operational) to establish Scope 1 emission responsibility.

Note 2 to entry: Scope 1 emissions do not include those occurring from natural ecosystems owned or controlled by the organization that are not under management, or remain in a natural state and have not been modified.

Note 3 to entry: Scope 1 emissions for governance organizations (3.4.2) operating at a territorial level refer to GHG emissions from sources located inside the boundary of that territory. More information on Scope 1 emissions is provided in the GHG Global Protocol for Community-Scale Greenhouse Gas Inventories, An Accounting and Reporting Standard for Cities Version 1.1.

[SOURCE:GHG Protocol Corporate Accounting and Reporting Standard]
3.2.3 範圍 1 排放
直接溫室氣體排放來自於組織 (3.4.1)擁有或直接控制的來源 (3.2.7)的溫室氣體排放 (3.2.2)

註 1:本文件使用股權或控制權(領土、財務和營運)的概念來確定範圍 1 排放責任。

註 2:範圍 1 排放不包括組織擁有或控制的不受管理或保持自然狀態且未經修改的自然生態系統所產生的排放。

註 3:在領土層級運作的治理組織 (3.4.2)的範圍 1 排放 是指來自位於該領土邊界內的源頭的溫室氣體排放。有關範圍 1 排放的更多信息,請參閱社區規模溫室氣體清單溫室氣體全球協議、城市核算和報告標準 1.1 版。

[來源:溫室氣體協議企業會計與報告標準]
3.2.4 Scope 2 emission
indirect GHG emission from purchased energy
greenhouse gas emission (3.2.2) from the generation of purchased electricity, heat, cooling or steam consumed by the organization (3.4.1)

Note 1 to entry: Scope 2 emissions for organizations operating at a territorial level refers to GHG emissions other than Scope 1 emissions (3.2.3), occurring as a consequence of the use of grid-supplied electricity, heat, steam and cooling within the territorial boundary.

[SOURCE:GHG Protocol Corporate Accounting and Reporting Standard]
3.2.4 範圍 2 排放
購買能源產生的間接溫室氣體排放 組織 (3.4.1)消耗的購買的電力、熱力、冷卻或蒸汽的產生產生的溫室氣體排放 (3.2.2)

註 1:在地區層級運作的組織的範圍 2 排放是指範圍 1 排放 (3.2.3)以外的溫室氣體排放,是由於在區域內使用電網提供的電力、熱力、蒸汽和製冷而產生的。邊界。

[來源:溫室氣體協議企業會計與報告標準]
3.2.5 Scope 3 emission
indirect GHG emission
greenhouse gas emission (3.2.2) that is a consequence of the organization's (3.4.1) activities but arises from sources (3.2.7) that are not owned or directly controlled by the organization

Note 1 to entry: Scope 3 emissions include all attributable value chain (3.4.3) GHG emissions not included in Scope 1 emissions (3.2.3) or Scope 2 emissions (3.2.4).

Note 2 to entry: For organizations operating at a territorial level, Scope 3 emissions refer to GHG emissions that occur fully or partially outside the territorial boundary as a result of activities taking place within the boundary and include transport across boundaries. More information on Scope 3 emissions is provided in the GHG Global Protocol for Community Scale Greenhouse Gas Inventories, An Accounting and Reporting Standard for Cities Version 1.1.

[SOURCE:GHG Protocol Corporate Accounting and Reporting Standard] 
3.2.5 範圍 3 排放
間接溫室氣體排放
溫室氣體排放 (3.2.2)是組織 (3.4.1)活動的結果,但源自非組織擁有或直接控制的來源 (3.2.7)

註 1:範圍 3 排放量包括範圍 1 排放量 (3.2.3)或範圍 2 排放量 (3.2.4)中未包括的所有可歸屬價值鏈 (3.4.3)溫室氣體排放量。

註 2:對於在領土層級運作的組織,範圍 3 排放是指由於邊界內發生的活動而全部或部分發生在領土邊界之外的溫室氣體排放,包括跨邊界運輸。有關範圍 3 排放的更多信息,請參閱社區規模溫室氣體清單溫室氣體全球協議、城市核算和報告標準 1.1 版。

[來源:溫室氣體協議企業會計與報告標準]
3.2.6 avoided emission
avoided GHG emission
potential effect on greenhouse gas emission (3.2.2) that occurs outside the boundaries of the organization (3.4.1) but arising through the use of its products or services, outside Scope 1 emissions (3.2.3), Scope 2 emissions (3.2.4) and Scope 3 emissions (3.2.5)

Note 1 to entry: Avoided emissions cannot be included in claims of progress towards Scope 1, Scope 2, and Scope 3 targets. 
3.2.6 避免排放
避免溫室氣體排放
對溫室氣體排放 (3.2.2)的潛在影響,發生在組織 邊界(3.4.1)之外,但透過使用其產品或服務而產生,範圍 1 排放 (3.2.3)之外,範圍 2 排放 ( 3.2) .4)和範圍 3 排放 (3.2.5)

註 1:避免的排放不能包含在範圍 1、範圍 2 和範圍 3 目標的進展聲明中。
3.2.7 source
GHG source
human-caused activity or process that releases a greenhouse gas (3.2.1) into the atmosphere

[SOURCE:ISO 14064-1:2018, 3.1.2, modified — The preferred term “greenhouse gas source” has been replaced with “source” and the words “human-caused activity or” have been added to the definition.]
3.2.7 來源
溫室氣體來源
向大氣釋放溫室氣體 (3.2.1)的人為活動或過程

[資料來源:ISO 14064-1:2018, 3.1.2,已修改 — 首選術語“溫室氣體源”已替換為“源”,並且定義中添加了“人為活動或”一詞。
3.2.8 greenhouse gas inventory
GHG inventory
list of GHG sources (3.2.7) and GHG sinks (3.3.5), and their quantified greenhouse gas emissions (3.2.2) and removals (3.3.3) over a specified period of time and within specified boundaries

[SOURCE:ISO 14064-1:2018, 3.2.6, modified — The words “over a specified period of time and within specified boundaries” have been added.] 
3.2.8 溫室氣體清冊
溫室氣體源 (3.2.7)及溫室氣體匯 (3.3.5)清單,及其在指定時間段及指定邊界內的量化溫室氣體排放量 (3.2.2)及清除量 (3.3.3)

[來源:ISO 14064-1:2018, 3.2.6,已修改-新增了「在指定時間內和指定邊界內」一詞。
3.2.9 residual emission
residual GHG emission
greenhouse gas emission (3.2.2) that remains after taking all possible actions to implement emissions reductions (3.3.2)

Note 1 to entry: Residual emissions are estimated for each year from the net zero (3.1.1) target date (e.g. 2050), not for interim target dates, using a 1,5 °C aligned science-based pathway (3.1.2) .

Note 2 to entry: All possible actions refer to what is technically and scientifically feasible. 
3.2.9 殘留排放
殘餘溫室氣體排放
採取一切可能的行動實施減排 (3.3.2)後剩餘的溫室氣體排放量 (3.2.2 )

註 1:剩餘排放量是從淨零 (3.1.1)目標日期(例如 2050 年)開始每年估算的 ,而不是中期目標日期,使用 1.5 °C 一致的科學路徑 (3.1.2) )。

註2:所有可能的行動均指技術和科學上可行的行動。
3.3   Terms related to mitigation of greenhouse gas emissions
3.3 與減緩溫室氣體排放相關的術語
3.3.1 mitigation
GHG mitigation
human intervention to reduce greenhouse gas emissions (3.2.2) or enhance sinks (3.3.5)

[SOURCE:IPCC AR6 WGIII Annex-I Glossary]
3.3.1 減輕
溫室氣體減量
人類幹預以減少溫室氣體排放 (3.2.2)或增強匯 (3.3.5)

[來源:IPCC AR6 WGIII 附件一術語表]
3.3.2 emissions reduction
GHG emissions reduction
quantified decrease in greenhouse gas emissions (3.2.2) specifically related to or arising from an activity between two points in time or relative to a baseline (3.3.6)

[SOURCE:ISO 14050:2020, 3.9.17, modified — The preferred term “greenhouse gas emission reduction” has been replaced with “emissions reduction” and the words “between a baseline scenario and the project” have been replaced with “specifically related to or arising from an activity between two points in time or relative to a baseline” in the definition.] 
3.3.2 減排
溫室氣體減排
與兩個時間點之間的活動或相對於基線 (3.3.6)具體相關或產生的溫室氣體排放量 (3.2.2)的量化減少

[資料來源:ISO 14050:2020,3.9.17,修改 — 首選術語“溫室氣體減排”已替換為“減排”,“基準情景與項目之間”一詞已替換為“具體相關”定義中的兩個時間點之間或相對於基線的活動或由該活動引起的活動。 ]
3.3.3 removal
GHG removal
withdrawal of a greenhouse gas (3.2.1) from the atmosphere as a result of deliberate human activities

Note 1 to entry: Types of removals include afforestation, building with biomass (plant-based material used in construction), direct air carbon capture and storage, habitat restoration, soil carbon capture, enhanced weathering (mixing soil with crushed rock), bioenergy with carbon capture and storage.

Note 2 to entry: In this document, the term “removal” includes storage, including the durable storage of CO2, which is referred to as “carbon dioxide removal” by the IPCC.

[SOURCE:IPCC AR6 WGIII Annex-I Glossary] 
3.3.3 移動
溫室氣體清除
由於人類故意活動而從大氣中排放溫室氣體 (3.2.1)

註 1:清除類型包括植樹造林、生物質建築(建築中使用的植物材料)、直接空氣碳捕獲和儲存、棲息地恢復、土壤碳捕獲、增強風化(將土壤與碎石混合)、生物能源與碳捕獲和儲存。

註2:在本文件中,術語「去除」包括儲存,包括 CO2 的持久儲存,這被IPCC稱為「二氧化碳去除」。[來源:IPCC AR6 WGIII 附件一術語表]
3.3.4 offset
emissions reduction (3.3.2) or removal (3.3.3) resulting from an action outside the organization's (3.4.1) boundaries used to counterbalance the organization’s residual emissions (3.2.9)

Note 1 to entry: Offsets are usually represented by a credit (3.3.7) that has been retired or cancelled in a registry by or on behalf of the organization that is seeking to counterbalance residual GHG emissions. A registry is a platform that allows organizations to track, manage and trade GHG emissions.

Note 2 to entry: Only offsets that are removals can be used to counterbalance residual emissions to achieve net zero (3.1.1). 
3.3.4 抵銷
因組織 (3.4.1)邊界以外的行動而產生的排放減少 (3.3.2)或清除 (3.3.3),用於平衡組織的殘餘排放 (3.2.9)

註 1:抵銷通常 由尋求平衡殘餘溫室氣體排放的組織或代表組織在登記冊中廢棄或取消的信用額 (3.3.7)表示。登記冊是一個允許組織追蹤、管理和交易溫室氣體排放的平台。

註 2:只有清除量的抵銷才能用來抵銷殘餘排放,以實現淨零排放 (3.1.1)。
3.3.5 sink
GHG sink
process that removes a greenhouse gas (3.2.1) from the atmosphere

[SOURCE:ISO 14050:2020, 3.9.5, modified — The preferred term “greenhouse gas sink” has been replaced with “sink”.] 
3.3.5 下沉
溫室氣體匯
從大氣中去除溫室氣體 (3.2.1)的過程

[資料來源:ISO 14050:2020, 3.9.5,已修改 — 首選術語「溫室氣體匯流」已替換為「匯流」。
3.3.6 baseline
GHG baseline
quantified greenhouse gas emissions (3.2.2) and removals (3.3.3) of an organization (3.4.1) at a specified time against which assessment of progress to net zero (3.1.1) can be performed

Note 1 to entry: Emissions and removals are separate parts of the baseline and calculation of emissions reduction (3.3.2) only refers to the baseline emissions.

Note 2 to entry: The GHGP provides further information on baselines, which it refers to as “base years”. 
3.3.6 基線
溫室氣體基線
組織(3.4.1)在指定時間的量化溫室氣體排放量 (3.2.2)和清除量 (3.3.3), 可以根據其評估淨零 (3.1.1)的進展情況

註 1:排放量和清除量是基準線的單獨部分,排放量減少量 (3.3.2)的計算僅涉及基準線排放量。

註 2: GHGP 提供了有關基線(稱為「基準年」)的更多資訊。
3.3.7 credit
GHG credit
tradeable certificate representing the mitigation (3.3.1) of a specified amount of greenhouse gas emissions (3.2.2)

Note 1 to entry: An organization (3.4.1) can retire a credit without using it as an offset (3.3.4). 
3.3.7 信用
溫室氣體抵免額
代表特定數量溫室氣體排放 (3.2.2)的緩解 (3.3.1)的可交易證書

註 1:組織(3.4.1)可以 收回積分而不將其用作抵消 (3.3.4)。
3.4   Terms relating to organizations seeking to achieve net zero
3.4 與尋求實現淨零排放的組織有關的術語
3.4.1 organization
person or group of people that has its own functions with responsibilities, authorities and relationships to achieve its objectives

Note 1 to entry: The concept of organization includes, but is not limited to, sole-trader, company, corporation, firm, enterprise, authority, partnership, association, charity or institution, or part or combination thereof, whether incorporated or not, public or private.

Note 2 to entry: A group of organizations can also be considered as an organization that have, alone or collectively, their own objectives.

[SOURCE:ISO 14064-1:2018, 3.4.2, modified — Note 2 to entry has been added.] 
3.4.1 組織
具有自己的職能、責任、權力和關係以實現其目標的個人或團體

註 1:組織的概念包括但不限於個別工商戶、公司、公司、事務所、企業、當局、合夥企業、協會、慈善機構或機構,或其部分或組合,無論是否成立,公共或私人。

註 2:一組組織也可以被視為單獨或集體擁有自己目標的組織。

[來源:ISO 14064-1:2018, 3.4.2,已修改 - 已新增條目註 2。
3.4.2 governance organization
organization (3.4.1) that decides, manages, implements and/or monitors policies, requirements, legislation or guidelines

Note 1 to entry: Governance organizations include various levels of government (global, international, regional, sub-national and local) intergovernmental organizations, private sector and nongovernmental organizations and voluntary initiatives of all types, including community initiatives. 
3.4.2 治理組織
決定、管理、實施和/或監督政策、要求、立法或指南的組織 (3.4.1)

註 1:治理組織包括各級政府(全球、國際、區域、次國家和地方)政府間組織、私部門和非政府組織以 及各種類型的自願倡議,包括社區倡議。
3.4.3 value chain
all upstream and downstream activities associated with the operations of the organization (3.4.1)

Note 1 to entry: Value chain greenhouse gas emissions (3.2.2) include Scope 1 emissions (3.2.3), Scope 2 emissions (3.2.4) and Scope 3 emissions (3.2.5).

Note 2 to entry: The value chain includes other organizations (e.g. suppliers, retailers, service providers) as well as end-users of products and services such as customers or the public.

[SOURCE:GHGP Corporate Value Chain (Scope 3) Accounting and Reporting Standard] 
3.4.3 價值鏈
與組織 運作相關的所有上游和下游活動(3.4.1)

註 1:價值鏈溫室氣體排放 (3.2.2)包括範圍 1 排放 (3.2.3)、範圍 2 排放 (3.2.4)及範圍 3 排放 (3.2.5)。

註2:價值鏈包括其他組織(例如供應商、零售商、服務提供者)以及產品和服務的最終用戶,例如客戶或公眾。

[資料來源:GHGP企業價值鏈(範圍 3)會計與報告準則]
3.4.4. leadership
top management
person or group of people who direct and control an organization (3.4.1) at the highest level

Note 1 to entry: Leadership has the power to delegate authority and provide resources within the organization.

Note 2 to entry: Leadership at government level refers to the leader(s) of the government and senior officials.

Note 3 to entry: Leadership is referred to as “top management” in ISO management system standards. 
3.4.4 領導
高階管理人員
在最高層級指導和控制組織 (3.4.1)的個人或團體

註 1:領導階層有權在組織內下放權力並提供資源。

註 2:政府領導階層是指政府領導和高級官員。

註 3:領導力在 ISO 管理系統標準中稱為「最高管理階層」。
3.4.5 competent
able to apply knowledge and skills to achieve intended results
3.4.5 勝任的
能夠運用知識和技能來實現預期結果
3.4.6 documented information
information required to be controlled and maintained by an organization (3.4.1) and the medium on which it is contained

Note 1 to entry: Documented information can be in any format and media and from any source.

[SOURCE:ISO 9000:2015, 3.8.6, modified — Note 2 and 3 to entry have been removed.] 
3.4.6 文件化資訊
組織 (3.4.1)及其所包含的介質需要控制和維護的訊息

註 1:記錄資訊可以採用任何格式、任何媒體以及來自任何來源。

[來源:ISO 9000:2015,3.8.6,已修改 - 條目註釋 2 和 3 已刪除。 ]
3.4.7 indicator
quantitative, qualitative or binary variable that can be measured, calculated or described, representing the status of operations, management, conditions or impacts

[SOURCE:ISO 14050:2020, 3.2.24] 
3.4.7 指標
可以測量、計算或描述的定量、定性或二元變量,代表營運、管理、條件或影響的狀態

[來源:ISO 14050:2020, 3.2.24]
3.4.8 verification
conformity assessment
confirmation of a claim, through the provision of objective evidence, that specified requirements have been fulfilled

Note 1 to entry: Verification is considered to be a process for evaluating a claim based on historical data and information to determine whether the claim is materially correct and conforms with specified requirements.

Note 2 to entry: Verification is applied to claims regarding events that have already occurred or results that have already been obtained (confirmation of truthfulness).

[SOURCE:ISO/IEC 17029:2019, 3,3, modified — Note 3 to entry has been removed.] 
3.4.8 確認
合格評定
透過提供客觀證據來確認索賠,表明特定要求已滿足

註1:驗證被認為是根據歷史資料和資訊評估索賠的過程,以確定索賠是否實質上正確並符合規定的要求。

註2:驗證適用於有關已發生的事件或已獲得的結果的聲明(確認真實性)。

[來源:ISO/IEC 17029:2019, 3,3,已修改 - 條目註釋 3 已刪除。 ]



4 縮寫術語
CO2.  , Carbon dioxide   二氧化碳
GHG , Greenhouse Gas 溫室氣體
GHGP , Greenhouse Gas Protocol  溫室氣體協議
IPCC , Intergovernmental Panel on Climate Change 政府間氣候變遷專門委員會
ISO , International Organization for Standardization 國際標準化組織
OECD , Organization for Economic Cooperation and Development 經濟合作暨發展組織
SBTi , Science Based Targets Initiative 基於科學的目標倡議
SDGs , Sustainable Development Goals 永續發展目標
UNFCCC , United Nations Framework Convention on Climate Change 聯合國氣候變遷綱要公約
VCMI , Voluntary Carbon Markets Initiative 自願碳市場倡議



5 Net zero guiding principles 淨零指導原則
5.1   General
The guiding principles in 5.2 to 5.11 are the foundation for achieving net zero GHG emissions for organizations at every level, through the use of a standard, framework or voluntary initiative.

The recommendations provided in Clauses 6 to 14 give guidance on how to take action in alignment with these principles to enable a common and ambitious approach.
5.1 概述

5.2 至 5.11中的指導原則是各級組織透過使用標準、框架或自願倡議實現溫室氣體淨零排放的基礎。

第 6 條至第 14 條中提供的建議,為如何根據這些原則採取行動提供了指導,以實現共同且雄心勃勃的方法。

5.2   Alignment

Policies and guidance align organizations on common climate action approaches (recognizing common but differentiated responsibilities and respective capabilities) to support meeting the goals of the Paris Agreement and any subsequent United Nations global agreements that supersede the Paris Agreement.
5.2 密切合作 (Align)

政策和指導使各組織在共同氣候行動方法上保持一致(認識到共同但有區別的責任和各自的能力),以支持實現《巴黎協定》以及取代《巴黎協定》的任何後續聯合國全球協定的目標。
5.3   Urgency

Immediate and ongoing action is taken to effectively contribute to the global efforts to hold the increase in the average temperature to well below 2 °C above pre-industrial levels and pursuing efforts to limit the temperature increase to 1,5 °C, by organizations achieving net zero GHG emissions as soon as possible and by 2050 at the latest.

Organizations set long-term targets to meet net zero by or before 2050, and interim targets to achieve substantial emissions reductions of Scope 1, Scope 2 and Scope 3 emissions by 2030 or earlier. Subsequent targets are no more than five years from the preceding target and support long-term commitments for ongoing action towards and beyond 2050.

NOTE In order to make a fair contribution towards global net zero, some organizations, such as those with high current or historical GHG emissions and/or high capacity to act, will need to achieve net zero well before 2050. 
5.3 緊急程度

立即採取持續行動,有效促進全球努力,將平均氣溫上升幅度控制在比工業化前水準高出 2°C 以內,並努力將氣溫上升限制在 1.5°C 以內,各組織應實現以下目標:盡快並最晚在2050 年實現溫室氣體淨零排放。

各組織設定了到 2050 年或之前實現淨零排放的長期目標,以及到 2030 年或更早實現範圍 1、範圍 2 和範圍 3 排放量大幅減少的中期目標。後續目標距前一個目標不超過五年,並支持對 2050 年及以後持續行動的長期承諾。

註:為了對全球淨零做出公平的貢獻,一些組織,例如當前或歷史溫室氣體排放量高和/或行動能力強的組織,將需要在 2050 年之前實現淨零。
5.4   Ambition

Targets are set to achieve net zero GHG emissions as early as possible. Organizations with higher capacity, historical responsibility or high current emissions take additional and ambitious action to achieve net zero emissions well before the global average. 

Specific interim targets are derived from long-term targets and take into account all GHG emissions to enable global achievement of net zero and to limit temperature rise to 1,5 °C above pre-industrial levels.

NOTE 1 Targets take into account all processes and activities throughout the value chain.

NOTE 2 “Pre-industrial levels” refers to the multi-century period prior to the onset of large-scale industrial activity that occurred around 1750. The period 1850 to 1900 represents the earliest period of sufficiently globally complete observations to estimate global surface temperature and is used in the IPCC Sixth Assessment Reports as an approximation for pre-industrial conditions.

5.4 野心

目標是儘早實現溫室氣體淨零排放。具有較高能力、歷史責任或當前排放量較高的組織會採取額外且雄心勃勃的行動,以遠早於全球平均水準實現淨零排放。

具體的臨時目標源自長期目標,並考慮到所有溫室氣體排放,以實現全球淨零排放,並將氣溫上升限制在比工業化前水準高出 1.5°C 的範圍內。

註 1:目標考慮整個價值鏈的所有流程和活動。

註 2:「工業化前水準」是指1750 年左右發生的大規模工業活動開始之前的多個世紀時期。
5.5   Prioritization

Reduction of GHG emissions is prioritized for interim and long-term net zero targets, with removals used after all possible emissions reduction actions have been taken, to minimize eventual residual emissions.
5.5 優先級

中期和長期淨零目標優先考慮減少溫室氣體排放,並在採取所有可能的減排行動後使用清除量,以最大限度地減少最終的殘餘排放。
5.6   Decision-making based on scientific evidence and indigenous knowledge

Decision-making relating to the achievement of net zero by or before 2050, limiting temperature rise and the protection and improvement of nature, is based on current scientific evidence and indigenous and local knowledge.

Decisions align with the principle of equity and justice (see 5.9) and take into account fair share and just transition (see 12.2).

Decisions are reviewed regularly, and targets, policies and actions are adapted as knowledge and science evolves.
5.6 基於科學證據和本土知識的決策

與 2050 年或之前實現淨零排放、限制氣溫上升以及保護和改善自然有關的決策是基於當前的科學證據以及原住民和地方知識。

決策符合公平正義原則(見5.9),並考慮公平份額和公正過渡(見12.2)。

定期檢視決策,並隨著知識和科學的發展而調整目標、政策和行動。
5.7   Risk-based approach

Risks related to climate change mitigation actions are assessed and controls are put in place to address them.

The risk-based approach takes into account uncertainty, potential negative impacts, unintended consequences and other foreseeable risks.

The risks of each mitigation action are compared with the risks of not taking action.

There is ongoing monitoring of mitigation actions taken and a commitment to take urgent corrective action if issues arise. 

NOTE 1 “Unintended consequences” relate to any direct or indirect effect that reduces or eliminates the effectiveness of a mitigation action.
For example:
— reversal of a removal through non-permanent storage or leakage of GHG emissions;

— double-counting of emissions reductions, removals or offset investments made outside the organization’s boundaries or influence.

Storage permanence relates to risk of reversal. Storage is generally considered at low risk of reversal if no GHG is re-released for at least 100 years after storage or within the lifespan of the GHG being counterbalanced.

NOTE 2 Further information on the risks of not taking action is provided in the IPCC Sixth Assessment Report.
5.7 基於風險的方法 (風險思維)

評估與氣候變遷減緩行動相關的風險,並採取控制措施來解決這些風險。

基於風險的方法考慮了不確定性、潛在的負面影響、意外後果和其他可預見的風險。

將每項緩解行動的風險與不採取行動的風險進行比較。

我們正在持續監督所採取的緩解措施,並承諾在出現問題時採取緊急矯正措施。

註 1:「意外後果」涉及降低或消除緩解措施有效性的任何直接或間接影響。
例如:
* 透過非永久儲存或洩漏溫室氣體排放來逆轉清除;
* 重複計算在組織邊界或影響之外進行的減排量、清除量或抵銷投資。

儲存持久性與逆轉風險有關。如果儲存後至少 100 年或在被抵消的溫室氣體壽命期內沒有溫室氣體重新釋放,則通常認為儲存逆轉風險較低。

註2: IPCC 第六次評估報告中提供了更多有關不採取行動的風險的資訊。
5.8   Credibility

Mitigation actions can be demonstrated to be real and of high quality, prioritizing significant emissions reductions across all sectors, and are verifiable using internationally accepted accounting standards. GHG emissions removals and offsets address issues of permanence and leakage.

NOTE Guidance on quantifying GHG emissions and third-party verification is provided in ISO 14064-1, ISO 14064-2, ISO 14064-3 and ISO 14065.
5.8 可信度

減排行動可以被證明是真實且高品質的,優先考慮所有部門的大幅減排,並且可以使用國際公認的會計標準進行驗證。溫室氣體排放清除和抵消解決了持久性和洩漏問題。

註:ISO 14064-1、ISO 14064-2、ISO 14064-3 和 ISO 14065 中提供了有關量化溫室氣體排放和第三方驗證的指南。
5.9   Equity and justice

Targets and actions align with the United Nations Sustainable Development Goals (SDGs) to support equity and global transition to a net zero economy, and any subsequent UN global goals that supersede the 2030 SDGs.

Mitigation actions take a human-centred approach, safeguarding the rights of the most vulnerable people and communities. Activities take into account the burdens and benefits of climate change and ensure that responses, including responsibility for costs, are equitably shared (see Clause 12).

Mitigation actions take into account the need to preserve or enhance ecosystems and biodiversity.

NOTE This principle is based on the IPCC definitions of equity and justice and the IPCC Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services research on nature and climate change linkage.
5.9 公平正義

目標和行動與聯合國永續發展目標 (SDG) 保持一致,以支持公平和全球向淨零經濟轉型,以及取代 2030 年永續發展目標的任何後續聯合國全球目標。

緩解行動採取以人為本的方法,維護最弱勢群體和社區的權利。各項活動考慮氣候變遷的負擔和好處,並確保公平分擔應對措施,包括成本責任(見第 12 條)。

緩解行動考慮到保護或增強生態系統和生物多樣性的需求。

註:此原則基於 IPCC 對公平和正義的定義以及 IPCC 生物多樣性和生態系統服務政府間科學政策平台對自然與氣候變遷聯繫的研究。
5.10   Transparency, integrity and accountability

Information relating to current emissions status, baseline, targets and plans are comprehensive and publicly reported. Independent monitoring is in place to ensure commitments are supported by meaningful actions.

Relevant information relating to progress towards achievement of net zero targets by or before 2050 is disclosed to the public regularly (see Clause 13).

Documented information is accurate, comprehensive and does not overstate achievements. Progress towards interim and long-term targets and associated claims of net zero status are verified through a credible and competent third party.

NOTE Some public sector entities monitor, evaluate and report progress through public engagement protocols rather than third-party verification.
5.10 透明度、誠信和問責制  

有關當前排放狀況、基線、目標和計劃的資訊是全面且公開報告的。獨立監督到位,以確保承諾得到有意義的行動的支持。

定期向公眾揭露與2050年或先前實現淨零排放目標進展相關的資訊(見第13條)。記錄的資訊準確、全面,且沒有誇大成就。

中期和長期目標的進展以及相關的淨零狀態聲明均透過可信賴且有能力的第三方進行驗證。

註:一些公共部門實體透過公眾參與協議而不是第三方驗證來監控、評估和報告進度。
5.11   Achievement and continuation of net zero

Action is taken at all levels (see Clause 6) in accordance with the principles of equity and justice (see 5.9), including fair share (see 12.2), to ensure all feasible GHG emissions reductions are made and residual emissions are balanced by permanent or sufficiently long-term removals to counterbalance the GHG emissions.

On achieving net zero, actions are taken towards reaching negative GHG emissions.
5.11 淨零的實現與持續

根據公平和公正原則(見5.9),包括公平份額(見12.2 ),在各級採取行動(見第 6 條) ,以確保實現所有可行的溫室氣體減排,並通過永久或足夠長期的清除量以抵消溫室氣體排放。
在實現淨零排放時,將採取行動實現溫室氣體負排放。


6 Establishing levels and boundaries for net zero  建立淨零排放的水平和界限

The organization should establish boundaries for determining targets, monitoring and assessment of progress towards net zero.

Scope 1, Scope 2 and Scope 3 emissions (direct and indirect emissions) should be included in net zero targets and cover the full boundary that has been established for the organization.

Boundaries at different levels can include:
a) territorial level: a physically defined territory, such as a country, region, county, city or other administrative unit;
b) sectoral level: a commercial or industrial sector, such as the retail or steel industry;
c) organizational level: a legally defined entity, such as a company or non-governmental organization;
d) portfolio level: a financial activity, such as investments made or held by a bank, pension fund or trust;
e) asset level: related to the life-cycle emissions of a physically defined unit, such as a building.

When establishing the boundaries, the organization should consider the need to ensure all relevant GHG emissions are covered.

The organization should collaborate with other organizations to determine responsibility and actions to address GHG emissions over which no single organization exercises direct control, such as those Scope 3 emissions associated the use of purchased products and services.

An organization operating at territorial level is not solely responsible for all GHG emissions in its boundary, however, it should take responsibility for developing policies, initiatives and partnerships to address GHG emissions of products and services entering and leaving the territory.

As appropriate to its level, the organization should take into account factors such as:
— attribution of GHG emissions from activities that cross territorial or other boundaries (e.g. aviation, shipping (bunker fuels) or other transportation);
— consumption-based GHG emissions at a territorial level, to account for imported GHG emissions associated with purchased products and services;
— joint ventures, which can be accounted for on either a control or ownership basis;
— land-based GHG emissions, including those associated (positively or negatively) with land use changes;
— portfolio, financed, facilitated and insured GHG emissions for financial activities.

Where an organization operates in multiple territories, GHG emissions should be quantified using a consistent approach, applying country- or region-specific (or measured) emission factors where available.

NOTE 1 When boundaries are set by organizations, this includes organizational level (relating to a legally defined entity) and operational level (relating to the organization’s activities).

NOTE 2 The GHGP Corporate Accounting and Reporting Standard and the GHGP Value Chain (Scope 3) Accounting and Reporting Standard provide guidance on boundary setting at the organizational level.  

NOTE 3 The UNFCCC provides reporting guidelines on annual GHG inventories for countries.

NOTE 4 The GHGP Global Protocol for Community-Scale Greenhouse Gas Inventories provides guidance on GHG inventories for cities.
組織應建立確定目標、監測和評估淨零進展的界限。

範圍 1、範圍 2 和範圍 3 排放(直接和間接排放)應包含在淨零目標中,並涵蓋為組織制定的完整邊界。

不同層級的邊界可以包括:
a) 領土層級:物理上定義的領土,例如國家、地區、縣、市或其他行政單位;
b) 部門層面:商業或工業部門,例如零售業或鋼鐵業;
c) 組織層面:法律定義的實體,例如公司或非政府組織;
d) 投資組合層面:金融活動,例如銀行、退休基金或信託所進行或持有的投資;
e) 資產水準:與實體定義單元(例如建築物)的生命週期排放相關。

在建立邊界時,組織應考慮確保涵蓋所有相關溫室氣體排放的需要。

組織應與其他組織合作,確定責任和行動,以解決沒有任何一個組織可以直接控制的溫室氣體排放問題,例如與使用購買的產品和服務相關的範圍 3 排放。

在領土層級運作的組織不僅要對其邊界內的所有溫室氣體排放負責,而且還應負責制定政策、舉措和夥伴關係,以解決進出領土的產品和服務的溫室氣體排放問題。

根據其級別,組織應考慮以下因素:
* 跨越領土或其他邊界的活動(例如航空、航運(船用燃料)或其他運輸)產生的溫室氣體排放的歸屬;
* 地區層級基於消費的溫室氣體排放,以計算與購買的產品和服務相關的進口溫室氣體排放;
* 合資企業,可以依照控制權或所有權的方式進行計算;
* 以土地為基礎的溫室氣體排放,包括與土地利用變化(正面或負面)相關的溫室氣體排放;
* 對金融活動的溫室氣體排放進行投資、融資、促進和保險。

如果組織在多個地區運營,則應使用一致的方法來量化溫室氣體排放,並在可行的情況下應用特定國家或地區(或測量的)排放因子。


註1:當組織設定邊界時,這包括組織層級(與法律定義的實體相關)和操作層級(與組織的活動相關)。

註2: GHGP企業會計與報告標準和GHGP價值鏈(範圍3)會計與報告標準為組織層級的邊界設定提供指引。

註3: UNFCCC 提供了各國年度溫室氣體清冊的報告指南。

註 4:社區規模溫室氣體清冊GHGP全球協議為城市溫室氣體清冊提 供了指導。



7 Leadership and commitment 領導力與承諾
7.1   General

The organization should demonstrate a clear commitment to the achievement of its own interim and long-term net zero targets and to support global achievement of net zero. Targets should address all GHGs, including emissions with a relatively short lifetime in the atmosphere compared with CO2, such as methane, ozone and aerosols.

Governance organizations setting regulations on net zero should start with larger organizations and organizations and sectors with the largest emissions. Governance organizations should set requirements for competent annual third-party verification of emissions reporting, absolute emissions reduction targets and full information about implementation plans and timelines, as well as how plans fit with applicable science-based pathways.

Governance organizations should consider the capacity of smaller organizations when setting applicable requirements for auditing and verification.

The criteria provided by governance organizations in policy, regulations, guidance, standards or voluntary initiatives relating to the achievement of net zero for itself and for other organizations should:
a) prioritize emissions reductions within the organization’s boundaries and its value chain, using applicable science-based pathways (including sector pathways) to set targets;
b) use alternatives to high GHG emitting processes, materials, practices and services, taking into account the lifecycle of products, buildings and other assets;
c) prioritize environmental integrity and the protection and enhancement of nature (e.g. ending deforestation, supporting afforestation, protecting biodiversity) and the avoidance of adverse impacts;
d) require the counterbalancing of residual GHG emissions through appropriate high-quality removals and storage (e.g. investment in long-term nature-based solutions to counterbalance GHG emissions with similar atmospheric lifespans; removal of carbon emissions with permanent geological storage to counterbalance fossil CO2 emissions);
e) include sector-specific science-based pathways and decarbonization trajectories;
f) safeguard society, human settlements, communities and core human needs (see Clause 12).

The organization should consider setting and promoting additional more ambitious targets, for example:
— going beyond its fair share of 50 % global GHG emissions reductions by 2030 (see 12.2) from a 2018 base year;
— achieving a state of no Scope 1 or 2 GHG emissions;
— targeting residual emissions at less than 5 % of baseline Scope 3 emissions;
— working towards a state in which removals exceed GHG emissions;
— developing climate solutions that other organizations and consumers can use to reduce GHG emissions.

When setting policy, regulations, guidance, standards or voluntary initiatives, governance organizations should take into account the best available scientific evidence and knowledge as well as relevant science-based technical information.
7.1 概述

該組織應明確承諾實現其自身的中期和長期淨零目標,並支持全球實現淨零。目標應涉及所有溫室氣體,包括與 CO2 相比在大氣中壽命相對較短的排放,例如甲烷、臭氧和氣溶膠。

制定淨零法規的治理組織應從較大的組織以及排放量最大的組織和部門開始。治理組織應制定要求,對排放報告、絕對減排目標、實施計劃和時間表的完整資訊以及計劃如何與適用的基於科學的路徑相適應進行年度第三方核查。治理組織在製定適用的審計和驗證要求時應考慮較小組織的能力。

治理組織在與自身和其他組織實現淨零排放有關的政策、法規、指南、標準或自願措施中提供的標準應:
a) 使用適用的基於科學的途徑(包括部門途徑)來設定目標,優先考慮組織邊界及其價值鏈內的減排;
b) 使用高溫室氣體排放製程、材料、實務和服務的替代方案,同時考慮產品、建築物和其他資產的生命週期;
c) 優先考慮環境完整性以及自然的保護和增強(例如結束森林砍伐、支持植樹造林、保護生物多樣性)以及避免不利影響;
d) 要求透過適當的高品質清除和封存來平衡殘餘溫室氣體排放(例如,投資長期基於自然的解決方案,以平衡類似大氣壽命的溫室氣體排放;透過永久地質封存消除碳排放,以平衡化石 CO2 排放);
e) 包括特定部門的科學為基礎的路徑和脫碳軌跡;
f) 保障社會、人類住區、社區和人類核心需求(見第 12 條)。

組織應考慮制定和促進其他更雄心勃勃的目標,例如:
* 以 2018 年為基準年,至 2030 年,超出其在全球溫室氣體減量中所應佔的 50%(見12.2 );
* 實現範圍 1 或範圍 2 溫室氣體無排放的狀態;
* 目標殘餘排放量低於範圍 3 基線排放量的 5%;
* 努力實現清除量超過溫室氣體排放量的狀態;
* 發展其他組織和消費者可以用來減少溫室氣體排放的氣候解決方案。

在製定政策、法規、指南、標準或自願倡議時,治理組織應考慮現有的最佳科學證據和知識以及相關的基於科學的技術資訊。
7.2   Leadership commitment

The leadership of all organizations should ensure alignment between policies and actions, including public policy and advocacy.

The leadership should ensure this commitment is not undermined by conflicting targets.

The leadership of the organization should demonstrate commitment to net zero and the principles provided in Clause 5 by:
a) providing strategic direction, oversight, support and sufficient resources to set and achieve targets;
b) incorporating net zero targets into core governance documented information (e.g. articles of association, charters, legislation);
c) disclosing shareholder voting records on climate-related issues, if appropriate to the organization;
d) publicly committing to achieve targets as soon as possible through communication by the highest level of leadership;
e) clearly defining leadership responsibilities;
f) appointing competent members of the organization’s leadership to take responsibility for actions;
g) ensuring competent persons are appointed to relevant roles and determining the frequency of updates to leadership on climate-related issues and progress towards targets;
h) implementing incentives for delivering net zero targets;
i) ensuring consideration of actions needed to transition to net zero is prioritized throughout the organization;
j) publicly and regularly communicating transition plans and progress (see Clause 13).

NOTE Information on what is needed to be competent in relation to GHGs is provided in ISO 14066.
7.2 領導承諾

所有組織的領導階層應確保政策和行動(包括公共政策和宣傳)之間的一致性。領導階層應確保這項承諾不會因相互衝突的目標而受到損害。

組織的領導階層應透過以下方式表明對淨零排放和第 5 條中規定的原則的承諾:
a) 提供策略指導、監督、支持和足夠的資源來設定和實現目標;
b) 將淨零目標納入核心治理文件化資訊(例如公司章程、章程、立法);
c) 在適合組織的情況下,揭露股東對氣候相關議題的投票紀錄;
d) 透過最高領導階層的溝通公開承諾盡快達成目標;
e) 明確界定領導職責;
f) 任命組織領導階層的稱職成員對行動負責;
g) 確保任命有能力的人員擔任相關職務,並確定領導階層在氣候相關議題和目標進展方面更新的頻率;
h )實施實現淨零目標的激勵措施;
i) 確保整個組織優先考慮過渡到淨零所需的行動;
j) 公開並定期溝通過渡計畫和進度(參見第 13 條)。

註: ISO 14066 中提供了有關溫室氣體相關能力所需的資訊。
7.3   Roles and responsibilities

The leadership of the organization should be directly accountable for ensuring it:
a) clearly defines its boundaries (see Clause 6), taking into account all activities, locations, products and services and the full value chain of the organization, including Scope 1, Scope 2, and Scope 3 emissions (see 8.2);
b) sets targets for the organization to achieve net zero in the shortest time possible, and no later than 2050, taking into account fair share (see 12.2);
c) sets interim targets (see 8.2.6) for the organization consistent with its fair share of 50 % global GHG emissions reduction by 2030 from a 2018 base year, taking into account just transition considerations (see 12.2);
d) prioritizes the organization’s own GHG emissions reductions and removals over the use of credits and offsets;
e) determines actions for GHG emissions reductions (e.g. implementation of more energy-efficient processes and an energy management system to reduce energy consumption);
f) determines actions for removals;
g) determines appropriate indicators, sources of information and tools used to measure emissions reductions and removals;
h) establishes quality criteria for the use of removals, credits or offsets (see Clause 10);
i) establishes and develops supply chain relationships with organizations to facilitate and support net zero in the value chain and beyond;
j) adopts best practices to reduce GHG emissions minimizing societal or environmental harm;
k) advances the global goal of achieving net zero through the use of effective net zero strategies, including innovative business models, products, and solutions and advocacy of climate legislation;
l) shares knowledge and experience of using new net zero business models, products and solutions with other organizations to develop cross-sector partnerships and support wider use;
m) invests in meeting the organization’s net zero target (see 8.2);
n) commits to eliminating deforestation, preservation of biodiversity and restoration of land throughout the value chain;
o) takes actions to support, enable and promote equity and empowerment (see Clause 12) in line with the net zero principles (see Clause 5);
p) identifies and acts upon wider impacts at each stage of the net zero plans, minimizing adverse impacts (see 12.1);
q) establishes, implements and maintains measuring, monitoring (see Clause 11) and reporting mechanisms (see Clause 13)
r) establishes, implements and maintains a corrective action process to address deviation or failure to progress as expected against targets.
7.3 角色與職責

組織的領導階層應直接負責確保:
a) 明確界定其邊界(見第 6 條),考慮到組織的所有活動、地點、產品和服務以及整個價值鏈,包括範圍 1、範圍 2 和範圍 3 排放(見8.2);
b) 為組織設定在盡可能短的時間內實現淨零排放的目標,且不遲於 2050 年,同時考慮到公平份額(見12.2);
c) 為組織設定中期目標(見8.2.6),使其與2030 年從2018 年基準年相比全球溫室氣體排放量減少50% 的公平份額相一致,同時考慮到公正過渡的考慮因素(見12.2);
d) 優先考慮組織本身的溫室氣體排放量減少和清除,而不是使用信用和抵銷;
e) 確定溫室氣體減量行動(例如實施更節能的流程和能源管理系統以減少能源消耗);
f) 確定清除行動;
g) 決定用於衡量排放減少量和清除量的適當指標、資訊來源和工具;
h) 建立使用清除、信用或抵銷的品質標準(見第 10 條);
i) 與組織建立和發展供應鏈關係,以促進和支持價值鏈內外的淨零排放;
j) 採用最佳實務來減少溫室氣體排放,最大限度地減少社會或環境危害;
k) 透過使用有效的淨零策略,包括創新的商業模式、產品和解決方案以及氣候立法的倡導,推進實現淨零的全球目標;
l) 與其他組織分享使用新的淨零商業模式、產品和解決方案的知識和經驗,以發展跨部門夥伴關係並支持更廣泛的使用;
m )投資於實現組織的淨零目標(見8.2);
n) 致力於在整個價值鏈中消除森林砍伐、保護生物多樣性和恢復土地;
o) 依據淨零原則(見第 5 條)採取行動支持、實現和促進公平和賦權(見第 12 條) ;
p) 確定淨零計畫每個階段更廣泛的影響並採取行動,最大限度地減少不利影響(見12.1);
q) 建立、實施和維護測量、監控(見第 11 條)和報告機制(見第 13 條)
r) 建立、實施和維護糾正措施流程,以解決偏差或未能按預期目標取得進展的問題。


8 Targets 目標
8.1   Planning actions to be taken

The organization should determine a plan of prioritized actions to be taken to achieve interim targets which support the stated long-term net zero target. Targets should take into account needs for inclusivity, fair share and just transition to global net zero (see 12.2).

The organization should ensure that all GHG emissions (Scope 1, Scope 2 and Scope 3 emissions), are taken into account and included in planned actions to achieve net zero. The organization should consider the negative climate impacts other than from GHG emissions, such as high-altitude effects due to vapour trails from aircraft, and determine appropriate actions to address these if relevant.

Governance organizations should take into account the recommendations provided in this document when taking action on its own behalf and when setting policy, regulations, guidance, standards or voluntary initiatives for implementation by other organizations.

All organizations should determine:
a) the baseline from which to measure GHG emissions reduction progress, with an explanation of why the baseline has been chosen and how changes in conditions since the baseline will be accounted for, to appropriately represent changes in GHG emissions performance;
b) the current status of the organization’s GHG emissions based on its GHG inventory;
c) the degree to which the GHG inventory aligns with the applicable science-based pathway, including relevant sector-specific pathways (see 8.2.2) for each year and identify any gaps between the inventory and requirements;
d) necessary updates to the science-based pathway, taking into account any gap arising from its climate underperformance as well as global climate underperformance;
e) separate targets for emissions reductions and removals, clarifying if actions are taken inside or outside the value chain;
f) the anticipated residual emissions and need for counterbalancing these to achieve and maintain net zero;
g) progressive timelines, with interim targets to achieve each long-term target, aligned with the science-based pathway used;
h) actions to achieve each target;
i) measurement, monitoring and evaluation mechanisms (see Clause 11);
j) controls implemented to ensure quality and accuracy of data and documented information;
k) engagement plans for the workforce and other interested parties;
l) external and internal communication and reporting mechanisms (see Clause 13).

The organization should ensure that actions to address GHG emissions take into account emissions related to land use and land use change, if appropriate.

In addition to actions to achieve interim and net zero targets, the organization should consider assessing historical GHG emissions (pre-baseline GHG emissions accumulated over a specified period of time (see 12.2)). When counterbalancing historical emissions, organizations should follow the same guidance as when counterbalancing residual emissions (see Clause 10). The organization should treat historical GHG emissions separately and should not include actions to address these GHG emissions to meet interim and net zero targets (See Clause 8).

NOTE 1 Guidance on establishing a baseline varies and depends on having reliable data for a given year. Further information on determining a baseline is provided in ISO 14064-2.

NOTE 2 If the organization using this document is a government, baselines can include GHG emissions in cities, regions or other geographical areas, or for specific sectors based in those areas.

NOTE 3 Further information and guidance on identifying, assessing and managing climate risks and opportunities is given in ISO 14091 and is available from organizations such as the Task Force on Climate-related Financial Disclosures, the European Financial Reporting Advisory Group, and the International Sustainability Standards Board (ISSB).
8.1 規劃要採取的行動

組織應確定一項優先行動計劃,以實現支持既定長期淨零目標的中期目標。目標應考慮包容性、公平份額和向全球淨零過渡的需求(見12.2)。

組織應確保所有溫室氣體排放(範圍 1、範圍 2 和範圍 3 排放)均被考慮並納入實現淨零排放的計畫行動中。組織應考慮溫室氣體排放以外的負面氣候影響,例如飛機蒸氣尾跡造成的高空影響,並確定適當的行動來解決這些問題(如果相關)。

治理組織在代表其自身採取行動以及製定供其他組織實施的政策、法規、指南、標準或自願舉措時應考慮本文件中提供的建議。

所有組織都應確定:
a) 衡量溫室氣體減量進展的基線,並解釋選擇該基線的原因以及如何考慮自基線以來條件的變化,以適當地反映溫室氣體排放績效的變化;
b) 根據其溫室氣體清冊,組織目前的溫室氣體排放狀況;
c) 溫室氣體清單與適用的基於科學的路徑的一致程度,包括每年的相關部門特定路徑(見8.2.2 ),並確定清單與要求之間的任何差距;
d) 對基於科學的路徑進行必要的更新,考慮到其氣候表現不佳以及全球氣候表現不佳所產生的任何差距;
e) 單獨的減排和清除目標,明確是在價值鏈內部還是外部採取行動;
f) 預期的殘餘排放以及平衡這些殘餘排放以達到和維持淨零排放的需要;
g) 漸進的時間表,包括實現每個長期目標的臨時目標,並與所使用的基於科學的途徑保持一致;
h) 實現每個目標的行動;
i) 測量、監測及評估機制(見第11條);
j) 為確保資料和文件化資訊的品質和準確性而實施的控制措施;
k) 員工及其他相關人士的參與計畫;
l) 外部和內部溝通和報告機制(見第13條)。

組織應確保解決溫室氣體排放的行動考慮到與土地利用和土地利用變化相關的排放(如果適用)。

除了實現中期目標和淨零目標的行動外,組織還應考慮評估歷史溫室氣體排放量(在指定時間內累積的基線前溫室氣體排放量(見12.2))。在平衡歷史排放時,組織應遵循與平衡殘餘排放時相同的指導(參見第 10 條)。組織應單獨處理歷史溫室氣體排放,並且不應包括解決這些溫室氣體排放的行動,以實現中期目標和淨零目標(參見第 8 條)。

註 1:建立基線的指南各不相同,並且取決於特定年份的可靠數據。ISO 14064-2中提供了有關確定基線的更多資訊。

註 2:如果使用本文件的組織是政府,則基線可以包括城市、區域或其他地理區域或位於這些區域的特定部門的溫室氣體排放。

註 3:ISO 14091中給出了有關識別、評估和管理氣候風險和機會的更多資訊和指導,並且可從氣候相關財務揭露工作組、歐洲財務報告諮詢小組等組織取得。 ,以及國際永續發展標準委員會(ISSB)。
8.2   Target setting  
8.2.1   General

The organization should set targets consistent with 50 % global GHG emissions reductions by 2030 (from a 2018 global baseline), achieving net zero by 2050 at the latest, and supporting global efforts to limit global warming to 1,5 °C above pre-industrial temperatures.

Net zero targets should include emissions related to all relevant GHGs and all Scope 1, Scope 2 and Scope 3 emissions, as appropriate.

The organization should ensure targets are set separately for Scope 1, Scope 2 and Scope 3.

If the organization has limited Scope 1 emissions, it may combine Scope 1 and Scope 2 targets.

Separate targets for territorial emissions should take into account all GHG emission sources within the boundary of the country, region, state or city. When setting targets, organizations operating at a territorial level should also take into account the total GHG emissions related to products and services consumed within its boundaries and aim to counterbalance these through removals and offsets.

In addition to net zero targets, the organization should set additional, separate targets to have a neutral or positive impact on nature (e.g. a biodiversity net gain target, enhanced land regeneration). The organization should apply environmental and social safeguards to ensure that net zero actions do not have adverse environmental and social impacts and should seek to enhance environmental and social benefits.

Governance organizations and other organizations with the capacity to do so should promote targets to go beyond net zero by mitigating GHG emissions beyond the value chain and removing more GHGs than they emit. Organizations operating at a territorial level should take into account that targets can be adjusted for some cities and regions and that fair share emissions reductions vary considerably (see 12.2).

The organizations should set suitable alternative targets in such situations. Governance organizations and other organizations with the capacity to do so should promote and support the innovation and availability of affordable, enabling technologies to support sectors to achieve net zero emissions no later than 2050.

NOTE 1 Scopes of GHG emissions are based on those defined in the GHGP Corporate Accounting and Reporting Standard which provides further information on what GHG emissions fall into Scope 1, Scope 2 and Scope 3 emissions and the greenhouse gas categories. More information on categories of Scope 3 emissions is also provided in 8.2.5.

NOTE 2 ISO 14064-1 and ISO/TR 14069 provide further information on indirect emissions that are included in Scope 3 and the quantification and reporting of these GHG emissions.
8.2 目標設定
8.2.1 概述

該組織應設定到2030 年全球溫室氣體排放量減少50%(以2018 年全球基準為基礎)的目標,最遲到2050 年實現淨零排放,並支持全球努力將全球暖化限制在比工業化前高1.5°C 的範圍內溫度。

淨零目標應酌情包括與所有相關溫室氣體以及所有範圍 1、範圍 2 和範圍 3 排放相關的排放。

組織應確保為範圍 1、範圍 2 和範圍 3 分別設定目標。

如果組織限制範圍 1 排放,則可以合併範圍 1 和範圍 2 目標。

單獨的領土排放目標應考慮國家、區域、州或城市邊界內的所有溫室氣體排放源。在設定目標時,在地區層級運作的組織還應考慮與其境內消費的產品和服務相關的溫室氣體排放總量,並旨在透過清除和抵消來平衡這些排放量。

除了淨零目標外,組織還應設定額外的單獨目標,以對自然產生中性或正面的影響(例如生物多樣性淨增益目標、加強土地再生)。組織應採取環境和社會保障措施,確保淨零行動不會產生不利的環境和社會影響,並應尋求提高環境和社會效益。

有能力的治理組織和其他組織應透過減少價值鏈之外的溫室氣體排放並消除比其排放量更多的溫室氣體來促進超越淨零的目標。在地區層級運作的組織應考慮到某些城市和地區的目標可能會進行調整,且公平份額的減排量差異很大(見12.2)。在這種情況下,組織應設定適當的替代目標。

有能力的治理組織和其他組織應促進和支持創新和可負擔的技術的可用性,以支持各部門不遲於 2050 年實現淨零排放。

註 1:溫室氣體排放範圍是基於 GHGP公司會計和報告標準中定義的範圍,該標準提供了有關哪些溫室氣體排放屬於範圍 1、範圍 2 和範圍 3 排放以及溫室氣體類別的進一步資訊。8.2.5中也提供了有關範圍 3 排放類別的更多資訊。

註 2: ISO 14064-1 和 ISO/TR 14069 提供了有關範圍 3 中包含的間接排放以及這些溫室氣體排放的量化和報告的更多資訊。

8.2.2   Sectoral targets

The organization should set interim and long-term targets and determine residual emissions using sector-specific science-based pathways which:
— stay within the remaining carbon budget for a high likelihood of limiting global warming to 1,5 °C above pre-industrial levels;
— reduce energy and industrial process emissions, and the use of coal, oil and gas, by an amount consistent with an internationally recognized net zero emissions scenario;
— achieve net zero CO2 at the global level and sufficient reductions in other GHG emissions by 2050, with low reliance on removals. 

Examples of sector-specific pathways are provided in Table 1.
Table 1 — Examples of sector-specific targets


NOTE 1 The examples in Table 1 are aligned to the SBTI Net Zero Standard, which provides a methodology and breakdown of sectoral decarbonization pathways to help determine appropriate residual emissions for organizations. This builds on the Roadmap for the Global Energy Sector Net Zero by 2050 IEA Report (Chapter 3 Sectoral Pathways to Net Zero Emissions by 2050).

NOTE 2 More information on sectoral targets is provided in the Race to Zero 2030 Breakthroughs[32].
8.2.2 產業目標

組織應設定中期和長期目標,並使用特定部門的基於科學的途徑確定殘餘排放量,這些途徑:
* 保持在剩餘的碳預算範圍內,很有可能將全球暖化限制在比工業化前水準高 1.5°C 的範圍內;
* 減少能源和工業製程排放以及煤炭、石油和天然氣的使用,其數量符合國際公認的淨零排放情境;
* 到 2050 年,在全球範圍內實現 CO2 淨零排放,並充分減少其他溫室氣體排放,同時降低對清除的依賴。

表 1 提供了特定產業路徑的範例。

註 1:表 1中的範例符合 SBTI淨零標準,該標準提供了產業脫碳路徑的方法和細分,以幫助確定組織的適當殘餘排放量。本報告以《2050 年全球能源部門淨零排放路線圖》為基礎,IEA 報告(第 3 章:到 2050 年實現淨零排放的部門途徑)。

註 2:有關部門目標的更多資訊請參閱「2030 年零的突破」。
8.2.3   Targets for Scope 1 emissions

In setting targets for Scope 1 emissions, the organization should:
— include targets for all Scope 1 emissions within its boundary;
— specify and justify any exclusions;
— ensure interim Scope 1 emissions reduction targets align to applicable science-based pathways, including sector-specific pathways (8.2.2) where these are available.

Scope 1 emissions targets should include emissions from:
a) physical or chemical processing (e.g. from manufacture, or processing of chemicals);
b) transportation (e.g. of materials, products, waste, people), from the combustion of fuels in mobile combustion sources (e.g. vehicles) owned or controlled by the organization;
c) intentional or unintentional fugitive emissions (e.g. from equipment leaks from joints, seals, packing, and gaskets; methane emissions from coal mines and venting; hydrofluorocarbon (HFC) emissions during the use of refrigeration and air conditioning equipment; methane leakages from gas transport);
d) the generation of electricity, heat or steam as a result of combustion of fuels in stationary sources (e.g. boilers, furnaces, turbines).

NOTE Challenges for different types and sizes of organizations or sectors vary. Interim targets can be adapted to account for specific factors if the amended targets support a science-based pathway towards global efforts to limit warming to 1,5 °C.
8.2.3 範圍 1 排放目標

設定範圍 1 排放目標時,組織應:
* 包括其邊界內所有範圍 1 排放的目標;
* 詳細說明並證明任何排除的理由;
* 確保臨時範圍 1 減排目標與適用的基於科學的路徑保持一致,包括可用的特定部門路徑 ( 8.2.2 )。

範圍 1 排放目標應包括以下方面的排放:
a) 物理或化學加工(例如化學品的製造或加工);
b) 組織擁有或控制的移動燃燒源(例如車輛)中燃料燃燒所產生的運輸(例如材料、產品、廢棄物、人員);
c) 有意或無意的無組織排放(例如,來自接頭、密封件、填料和墊片的設備洩漏;來自煤礦和通風的甲烷排放;使用製冷和空調設備期間的氫氟碳化物(HFC)排放;氣體運輸中的甲烷洩漏);
d) 固定源(例如鍋爐、熔爐、渦輪機)中燃料燃燒產生的電力、熱能或蒸汽。

註:不同類型和規模的組織或部門面臨的挑戰各不相同。如果修訂後的目標支持以科學為基礎的途徑,全球努力將升溫限制在 1.5 °C,則可以對臨時目標進行調整以考慮具體因素。
8.2.4   Targets for Scope 2 emissions

The organization should specify how Scope 2 emissions are calculated when setting targets. The organization should set targets to reduce its energy consumption through improving energy efficiency, and to switch to the use of renewable and low carbon (non-fossil) energy. The organization should specify its criteria for the procurement of renewable and low carbon (non-fossil) energy and how it supports additional renewable and low carbon energy production. The organization should, according to its capacity, set targets which take responsibility for GHG emissions beyond its boundaries, including those caused by consumption of products and services (e.g. for cities, states, and regions), especially where these are significant.

When setting targets the organization should calculate Scope 2 emissions from energy using the average GHG emissions of the grid where the utility is based (location-based accounting) whenever possible. The organization may also calculate Scope 2 emissions on the energy purchased (market-based accounting). The organization should, if possible, use both methods of calculation and should prioritize the higher of the two values for improving energy efficiency. The organization should set targets and track progress using the same calculation method. Calculation should include all Scope 2 emissions.

The organization should set targets to significantly reduce energy consumption and increase the use of low carbon technologies and production or procurement of low carbon (non-fossil) or renewable energy by 2030 (e.g. 80 % reduction of energy consumption).

The organization should aim to use 100 % low carbon renewable energy. When sourcing renewable energy, the organization should ensure that its purchase leads to the development of further renewable energy. The organization should avoid reliance on certificates of origin that allocate the renewable portion of a supply that contains a mix of other sources, including fossil fuels.

Governance organizations, and other organizations if appropriate, should set targets to promote the availability of low carbon (non-fossil) or appropriate renewable energy for every hour of every day, to motivate a wholesale clean energy transformation.

NOTE Information on accounting, setting targets and minimizing Scope 2 emissions is provided in ISO 14064-1, the Science Based Targets Initiative, the GHGP Scope 2 Guidance and RE100.
8.2.4 範圍 2 排放目標

組織應在設定目標時指定如何計算範圍 2 排放。組織應制定目標,透過提高能源效率來減少能源消耗,並轉向使用再生和低碳(非化石)能源。組織應明確其可再生和低碳(非化石)能源的採購標準以及如何支持額外的可再生和低碳能源生產。組織應根據其能力設定目標,對超出其邊界的溫室氣體排放負責,包括因產品和服務消費(例如城市、州和地區)而造成的溫室氣體排放,特別是在排放量較大的情況下。

在設定目標時,組織應盡可能使用公用事業所在電網的平均溫室氣體排放量(基於位置的會計)來計算能源的範圍 2 排放量。組織也可以計算所購買能源的範圍 2 排放量(基於市場的會計)。如果可能,組織應使用兩種計算方法,並應優先考慮兩個值中較高的一個來提高能源效率。組織應使用相同的計算方法設定目標並追蹤進度。計算應包括所有範圍 2 排放。

組織應制定目標,到2030年大幅降低能源消耗,增加低碳技術的使用以及低碳(非化石)或再生能源的生產或採購(例如能源消耗減少80%)。

該組織的目標應是使用 100% 低碳再生能源。在採購再生能源時,組織應確保其購買能夠進一步開發再生能源。組織應避免依賴原產地證書,該證書分配包含其他來源(包括化石燃料)的混合供應的可再生部分。

治理組織和其他組織(如果適用)應制定目標,促進每天每小時提供低碳(非化石)或適當的再生能源,以推動大規模清潔能源轉型。

註:ISO 14064-1、基於科學的目標倡議、GHGP 範圍2 指南和 RE100 中提供了有關核算、設定目標和盡量減少範圍2 排放的資訊。
8.2.5   Targets for Scope 3 emissions

The organization should include all relevant Scope 3 emissions in interim targets and long-term net zero targets and collaborate with other organizations in the value chain to achieve them. Scope 3 emission targets should be consistent with Scope 1 and Scope 2 interim and long-term targets, by using the same baseline. Scope 3 emissions include GHG emissions related to the use of products and services and those related to financed, facilitated and insured activities that cause water-based or land-based GHG emissions (e.g. deforestation, degradation, conversion of natural resources for housing or industrial use).

The organization should set a long-term net zero target for reduction and removal of all Scope 3 emissions. The organization should focus on reducing value chain emissions by considering if a product or service is necessary and by adopting a circular business model or a “build less” approach.

The organization should provide justification for the exclusion of any Scope 3 emissions from interim or long-term targets.

The organization should, if relevant, set commitments to achieve and maintain operations and supply chains free of deforestation by 2025 at the latest.

Organizations operating in value chains or sectors which have significant technological challenges in meeting net zero by 2050 through significant GHG emissions reductions should set achievable targets and should not make false claims. These organizations should use applicable science-based sector pathways (see 8.2.2) where available, to achieve the highest level of emissions reductions possible, and work with others, including across sectors, to develop or provide climate solutions for achieving the global net zero goal.

The organization should take into account GHG emissions arising from the entire sequence of activities relating to its operations and products and services throughout the value chain and consider actions that can be taken to reduce GHG emissions at each stage of use.

The categories of Scope 3 emissions include:
a) purchased products and services;
b) capital goods;
c) fuel and energy-related activities not included in Scope 1 and Scope 2 emissions;
d) upstream transportation and distribution;
e) waste generated in operations;
f) business travel (including client and visitor transport);
g) employee commuting; h) upstream leased assets;
i) downstream transportation and distribution;
j) processing of sold products;
k) use of sold products;
l) end of life treatment of sold products (e.g. disposal, recycling, repurposing);
m) downstream leased assets;
n) franchises;
o) investments. 

NOTE 1 Guidance for the process of identifying significant indirect greenhouse gas (Scope 3) emissions are provided in ISO 14064-1:2018, Annex H.

NOTE 2 Information on Scope 3 (indirect) emissions is provided in GHGP Corporate Value Chain (Scope 3) Accounting and Reporting Standard.
8.2.5 範圍 3 排放目標

組織應將所有相關範圍 3 排放納入臨時目標和長期淨零目標,並與價值鏈中的其他組織合作實現這些目標。範圍 3 的排放目標應與範圍 1 和範圍 2 的中期和長期目標保持一致,並使用相同的基準。範圍3 排放包括與使用產品和服務相關的溫室氣體排放,以及與導致水基或陸基溫室氣體排放的融資、便利和保險活動相關的溫室氣體排放(例如砍伐森林、退化、將自然資源轉化為住房或工業用途) )。

組織應制定長期淨零目標,以減少和消除所有範圍 3 排放。組織應考慮產品或服務是否必要,並採用循環業務模式或「少建」方法,重點在於減少價值鏈排放。

組織應提供從臨時或長期目標中排除任何範圍 3 排放的理由。

如果相關,組織應做出承諾,最遲到 2025 年實現並維持營運和供應鏈不發生森林砍伐。

在價值鍊或產業中運作的組織在透過大幅溫室氣體減排實現到 2050 年實現淨零排放方面面臨重大技術挑戰,應設定可實現的目標,並且不應做出虛假聲明。這些組織應在可行的情況下使用適用的基於科學的部門途徑(見8.2.2),以實現盡可能最高水平的減排,並與其他組織(包括跨部門)合作,開發或提供氣候解決方案,以實現全球淨零排放。

組織應考慮整個價值鏈中與其營運、產品和服務相關的整個活動序列所產生的溫室氣體排放,並考慮在每個使用階段可以採取的減少溫室氣體排放的行動。

範圍 3 排放的類別包括:
a) 購買的產品和服務;
b) 資本貨物;
c) 不包括在範圍 1 和範圍 2 排放中的燃料和能源相關活動;
d) 上游運輸及配送;
e) 營運中產生的廢棄物;
f) 商務旅行(包括顧客和訪客交通);
g) 員工通勤;
h) 上游租賃資產;
i) 下游運輸及配送;
j) 銷售產品的加工;
k) 已售產品的使用;
l) 已售產品的報廢處理(例如處置、回收、再利用);
m) 下游租賃資產;
n) 特許經營權;
o) 投資。

註 1:ISO 14064-1:2018 附錄 H中提供了識別重要間接溫室氣體(範圍 3)排放過程的指南。

註 2:關於範圍 3(間接)排放的資訊在 GHGP企業價值鏈(範圍 3)會計和報告標準中提供。
8.2.6   Interim targets

The organization should set interim targets as milestones towards its net zero target, taking into account the specific recommendations for Scope, I, Scope 2 and Scope 3 and 1,5 °C aligned science-based pathways.

The organization should set interim targets every 2 to 5 years on the path to achieving net zero GHG emissions.

Interim targets should be based on the organization’s baseline and can include:
— a minimum target to halve all types of GHG emissions every decade, if possible (justification should be provided for GHG emissions reductions at a lower rate), with a plan provided on how net zero GHG emissions will be achieved no later than 2050;
— sectoral targets to be achieved by 2030, if appropriate, including any international commitments to reduce GHG emissions;
— reduction of methane emissions by at least 30 % by 2030, if the organization is responsible for methane emissions (taking into account that reducing fossil methane has higher abatement potential than reducing agricultural methane).

Interim targets should be based on scientific evidence and reflect maximum effort towards the full mitigation potential of the organization, consistent with a fair share of 50 % global GHG emissions reduction by 2030 (see 12.2) from a 2018 base year.

NOTE 1 If insufficient GHG emission reductions (including reductions in the production and use of fossil fuels) are made by 2030, it is more likely that warming will exceed 1,5 °C during the 21st century, necessitating accelerated action.

NOTE 2 The SBTi requires interim targets to be 5 to 10 years from date of submission following a 1,5 °C science-based pathway.

NOTE 3 Over 100 countries joined the Glasgow Climate Agreement Global Methane Pledge in November 2021 at COP26, committing to ensuring new facilities and operations are low emission by design with a goal of reducing global anthropogenic methane emissions by at least 30 % below 2020 levels by 2030. Global IPCC pathways consistent with the 1,5 °C limit of the Paris Agreement reduce methane emissions by 39 % (25 % to 53 %) in 2030 relative to 2020 levels.

NOTE 4 It is important that net zero strategies avoid increasing methane emissions at all times, including after the date of net zero, regardless of whether they are counterbalanced by CO2 removals. The IPCC Sixth Assessment Reports state that expressing GHGs as CO2 equivalent using 100-year global warming potentials overstates the impact of constant methane emissions, but understates the impact of any increase in methane emissions over the 20 years following that increase.
8.2.6 中期目標

組織應將中期目標設定為實現淨零目標的里程碑,同時考慮範圍、I、範圍 2 和範圍 3 以及 1.5 °C 一致的科學途徑的具體建議。

該組織應每 2 至 5 年制定一次中期目標,以實現溫室氣體淨零排放。

中期目標應基於組織的基線,可包括:
* 如果可能的話,每十年將所有類型的溫室氣體排放量減半的最低目標(應提供以較低比率減少溫室氣體排放的理由),並提供關於如何在2050年之前實現溫室氣體淨零排放的計劃;
* 酌情到 2030 年實現的部門目標,包括減少溫室氣體排放的任何國際承諾;
* 如果組織負責甲烷排放,到 2030 年將甲烷排放量減少至少 30%(考慮到減少化石甲烷比減少農業甲烷具有更高的減排潛力)。

中期目標應以科學證據為基礎,並反映組織為充分發揮減排潛力而付出的最大努力,與以 2018 年為基準年到 2030 年全球溫室氣體排放量減少 50%(見12.2)的公平份額相一致。

註 1:如果到 2030 年溫室氣體減量(包括減少化石燃料的生產和使用)不足,那麼 21 世紀升溫幅度很可能會超過 1.5°C ,需要加快行動。

註 2: SBTi 要求中期目標為自提交之日起 5 至 10 年,遵循 1.5 °C 科學路徑。

註 3:超過 100 個國家於 2021 年 11 月在 COP26 上加入了《格拉斯哥氣候協議全球甲烷承諾》,承諾確保新設施和運營在設計上實現低排放,目標是到2020 年將全球人為甲烷排放量減少至少30%到 2030 年達到此水準。

註 4:重要的是,淨零策略始終避免增加甲烷排放量,包括在淨零日期之後,無論它們是否透過 CO2 清除量來平衡。 IPCC第六次評估報告指出,使用100年全球暖化潛勢將溫室氣體表示為 CO2  當量誇大了持續甲烷排放的影響,但低估了此後20年內甲烷排放量增加的影響。



9 Mitigation 緩解措施
9.1   Planning
9.1.1   General

The organization should establish a mitigation plan for GHG mitigation actions that:
a) prioritizes emissions reductions;
b) is assessed using recognized accounting standards;
c) is based on realistic and credible baselines;
d) includes details of how they will be monitored and reported and how they will be verified by a competent third party;
e) includes removals that are permanent or sufficiently long-lasting, with storage duration comparable to the lifespan of the GHG emission;
f) takes into account and mitigates the potential risk of a consequent rise in emissions beyond its boundaries;
g) ensures safeguards against social or environmental harm, or negative impacts that arise as a consequence of mitigation actions.

The organization should identify gaps between targets and solutions currently available and encourage and facilitate broad collaboration to share or co-develop solutions.

The organization should recognize and support public and private innovation to bring enabling technologies to market and make them cost competitive.

The organization should establish a transition plan for emissions reductions and removals as part of its transition to a net zero operational model. The plan should prioritize reducing GHG emissions and increasing removals and action through restoration, regeneration and enhancement of ecosystems. Offsets should only be used when there are no alternatives available. The organization should invest early in high-quality, long-term removals if it anticipates a need to rely on these to achieve net zero by its target date. Early investment is needed to scale and mature removal and storage capacity (e.g. through increased natural restoration or technological advancement).
9.1 規劃
9.1.1 概述

組織應制定溫室氣體減量行動的減排計劃,該計劃:
a) 優先考慮減排;
b) 使用公認的會計準則進行評估;
c) 基於現實和可信的基線;
d) 包括如何對其進行監控和報告以及如何由有能力的第三方進行驗證的詳細資訊;
e) 包括永久或足夠持久的清除,其儲存期限與溫室氣體排放的壽命相當;
f) 考慮並減輕其邊界外排放量隨之增加的潛在風險;
g) 確保採取防範措施,以防止因緩解行動而造成社會或環境損害或負面影響。

組織應確定目前可用的目標和解決方案之間的差距,並鼓勵和促進廣泛的合作以共享或共同開發解決方案。

該組織應認可並支持公共和私人創新,將支援技術推向市場並使其具有成本競爭力。

組織應制定減排和清除的過渡計劃,作為向淨零營運模式過渡的一部分。該計劃應優先考慮減少溫室氣體排放並增加清除量,並透過恢復、再生和增強生態系統採取行動。僅當沒有可用替代方案時才應使用偏移量。如果組織預計需要依靠這些措施在目標日期之前實現淨零排放,則應儘早投資於高品質、長期的清除活動。需要早期投資來擴大和成熟清除和儲存能力(例如透過增加自然恢復或技術進步)。
9.1.2   Content of mitigation plans

The organization’s plans for transition to net zero should include how the organization will:
a) meet interim and long-term targets;
b) align broader organizational strategy, including investments and management of assets (including decommissioning) with the organization’s commitment to net zero;
c) align executive and board compensation with meeting interim and long-term targets (e.g. 20 % of long-term compensation plans);
d) implement policies and requirements (e.g. carbon pricing) to meet net zero;
e) advocate and support climate policy and legislation and take action to ensure it is not involved (directly or indirectly) in lobbying against climate ambition;
f) provide sufficient financial, human, technical and other resources to meet net zero targets;
g) contribute to the development of solutions for climate action and sustainability;
h) implement low-carbon and renewable energy solutions;
i) implement actions that protect biodiversity and enhance ecosystems;
j) define and assign roles, ensuring roles include defined responsibility for delivering on different parts of the net zero strategy (e.g. a person or team clearly responsible for engaging suppliers in the supply chain);
k) build capability and upskill the workforce;
l) take full responsibility for reducing Scope 1, Scope 2 and Scope 3 emissions without shifting undue responsibility for GHG emissions to another organization;
m) take actions to enable and empower organizations within the value chain to achieve net zero;
n) reduce or eliminate reliance on offsets after achieving net zero;
o) exclusively use removals (including removal-based offsets) to counterbalance residual emissions at net zero;
p) ensure that removals used to counterbalance residual emissions are sufficiently long-term to maintain the net zero balance;
q) ensure removals, credits or investments in offsets are not double counted or double claimed by multiple parties and are retired in public registries after single use;
r) ensure removals do not lead to a rise in GHG emissions in other locations due to efforts to reduce GHG emissions in one location (avoiding leakage); s) engage suppliers, customers and interested parties to collaborate to reduce Scope 3 emissions;
t) examine the potential to use alternative processes (e.g. in line with circular economy practices), equipment or facilities with lower GHG emissions;
u) reduce significant GHG emission sources or GHG emissions “hot spots” (e.g. electric power tools instead of compressed air; public transport or electric bicycles in place of company cars);
v) use innovative solutions to satisfy the core human needs of nutrition, health and shelter;
w) communicate information to interested parties on expected GHG emission reductions. The organization should commit to reporting publicly on progress against interim and long-term targets, and actions being taken, at least annually (see Clause 13).

NOTE Recognized accounting standards include ISO 14064-1, those provided by the ISSB and the GHGP Corporate Accounting and Reporting Standard.
9.1.2 緩解計畫內容

組織向淨零過渡的計劃應包括組織將如何:
a) 實現中期和長期目標;
b) 使更廣泛的組織策略,包括資產投資和管理(包括退役)與組織對淨零排放的承諾保持一致;
c) 根據中期和長期目標調整高階主管和董事會薪酬(例如長期薪酬計畫的 20%);
d) 實施政策和要求(例如碳定價)以實現淨零排放;
e) 倡導和支持氣候政策和立法,並採取行動確保不參與(直接或間接)反對氣候雄心的遊說;
f)提供充足的財力、人力、技術和其他資源以達到淨零目標;
g) 促進氣候行動和永續解決方案;
h) 實施低碳和再生能源解決方案;
i) 實施保護生物多樣性和增強生態系的行動;
j) 定義和分配角色,確保角色包括實現淨零策略不同部分的明確責任(例如明確負責供應鏈中供應商參與的個人或團隊);
k) 培養員工能力並提升其技能;
l) 承擔減少範圍 1、範圍 2 和範圍 3 排放的全部責任,而不將溫室氣體排放的不當責任轉移給其他組織;
m )採取行動,使價值鏈內的組織能夠實現淨零排放;* n)實現淨零排放後減少或消除對抵銷的依賴;
o) 專門使用清除量(包括基於清除量的抵銷)來平衡淨零剩餘排放量;
p) 確保用於平衡殘餘排放的清除量足夠長期以維持淨零平衡;
q) 確保抵銷中的清除量、信貸或投資不會被多方重複計算或重複索賠,並在一次性使用後在公共登記處報廢;
r) 確保清除不會因為減少一個地點的溫室氣體排放而導致其他地點的溫室氣體排放增加(避免洩漏);
s) 讓供應商、客戶和相關方合作減少範圍 3 排放;
t) 檢視使用溫室氣體排放量較低的替代製程(例如,符合循環經濟實務)、設備或設施的潛力;
u) 減少重要的溫室氣體排放源或溫室氣體排放「熱點」(例如電動工具取代壓縮空氣;大眾運輸或電動自行車取代公司車);
v) 使用創新解決方案來滿足人類對營養、健康和住房的核心需求;
w) 向利害關係人傳達預期溫室氣體減量的訊息。

組織應承諾至少每年公開報告中期和長期目標的進展以及正在採取的行動(參見第 13 條)。

註:公認的會計標準包括ISO 14064-1、ISSB 提供的標準以及 GHGP 公司會計和報告標準。
9.2   Prioritization of mitigation actions
9.2.1   General

The organization should not delay urgent mitigation actions to achieve interim or long-term targets.

The organization should prioritize emissions reductions and mitigation actions that are within its direct control (see 8.2.3 and 8.2.4) or within the value chain (see 8.2.5). The organization should use the full potential of all mitigation actions and not rely on use of a single action (e.g. removal, credits or investments in offsets) as a reason to underuse other actions.

The organization should, where possible, additionally act as a solution provider for consumers and for other value chains, to enable actions that lead to avoided emissions in society. These avoided emissions should not be counted towards the organization’s interim or long-term net zero targets and should be treated separately.
9.2 緩解行動的優先順序
9.2.1 概述

組織不應推遲緊急緩解行動以實現中期或長期目標。

組織應優先考慮其直接控制範圍內(見8.2.3和8.2.4)或價值鏈內(見8.2.5)的減排和緩解行動。組織應充分利用所有緩解行動的潛力,而不是依賴使用單一行動(例如清除、信貸或投資抵銷)作為未充分利用其他行動的理由。

在可能的情況下,組織還應充當消費者和其他價值鏈的解決方案提供者,以採取行動避免社會排放。這些避免的排放不應計入組織的中期或長期淨零目標,而應單獨處理。
9.2.2   Actions to address Scope 1 and Scope 2 emissions

Consistent with its mitigation plan (see 9.1), the organization should take actions such as:
a) accelerating transition to renewable energy for processes, buildings and sites, and setting a target to use only low-carbon energy and then carbon-free energy as soon as possible;
b) implementing an energy management system to improve efficiency of energy consumption and promote continual improvement;
c) prioritizing low carbon (non-fossil) and renewable energy through power purchase agreements;
d) generating own low-emission or renewable energy within the organization (e.g. heat from waste biomass);
e) align energy consumption with the availability of renewable energy, and minimize consumption when the grid is reliant on high-emission energy;
f) transitioning away from dependence on the use of fossil fuels, including phasing out the use of coal;
g) establish, apply and disclose financing policies to phase out fossil fuels (e.g. halting coal use by 2030 in OECD countries and 2040 in non-OECD countries), both by selling assets and responsibly retiring them, meeting obligations to local ecology and communities;
h) optimizing energy use of buildings (e.g. through repurposing, retrofitting, digital automation, increased use of heat pump technology);
i) minimizing or eliminating the use of emission-producing resources in all operations;
j) implementing low-carbon cooling, heating, ventilation and refrigerants;
k) minimizing waste and reducing consumption of raw materials and energy by repurposing or refitting buildings rather than building new facilities;
l) facilitating working from home to reduce GHG emissions (e.g. GHG emissions from operations or commuting) if this is likely to cause fewer overall GHG emissions;
m) supporting use of low-carbon travel and creating local office hubs to reduce commuting distance;
n) using remote technology for meetings and collaboration, to avoid unnecessary travelling;
o) choosing technology and other service providers that have committed to robust net zero targets;
p) requiring lower GHG emission modes of business travel where feasible, if travel is essential (e.g. rail rather than air);
q) transitioning to very low GHG emission vehicles owned or used by the organization;
r) ensuring new facilities and operations are at least low GHG emission by design;
s) ensuring all buildings, equipment, machinery and vehicles are regularly maintained;
t) integrating climate criteria into research and development and product and service design processes to improve energy performance and develop circular economy solutions;
u) providing and promoting of low-carbon diets, such as plant-based food;
v) supporting nature-based solutions and regenerative farming practices (e.g. soil carbon sequestration);
w) systematically reducing energy, resource and material waste in all operations.

NOTE ISO 50001 provides information on implementing an energy management system.
9.2.2 解決範圍 1 和範圍 2 排放的行動

根據其緩解計畫(見9.1),組織應採取以下行動:
a) 加快流程、建築和場所向再生能源的過渡,並設定只使用低碳能源,然後儘快使用無碳能源的目標;
b) 實施能源管理體系,提高能源消耗效率,促進持續改善;
c) 透過購電協議優先考慮低碳(非化石)和再生能源;
d) 在組織內產生自己的低排放或再生能源(例如來自廢棄生物質的熱量);
e) 將能源消耗與再生能源的可用性結合,並在電網依賴高排放能源時最大限度地減少消耗;
f) 擺脫對化石燃料使用的依賴,包括逐步淘汰煤炭的使用;
g) 制定、應用和揭露逐步淘汰化石燃料的融資政策(例如,經合組織國家到2030 年停止煤炭使用,非經合組織國家到2040 年停止使用煤炭),包括出售資產和負責任地淘汰資產,履行對當地生態和社區的義務;
h) 優化建築物的能源使用(例如透過重新利用、改造、數位自動化、增加熱泵技術的使用);
i) 盡量減少或消除所有營運中產生排放的資源的使用;
j) 實施低碳冷氣、暖氣、通風及冷媒;
k) 透過重新利用或改造建築物而不是建造新設施,最大限度地減少浪費並減少原材料和能源的消耗;
l) 促進在家工作以減少溫室氣體排放(例如,營運或通勤產生的溫室氣體排放),如果這可能會減少整體溫室氣體排放量;
m) 支持低碳出行並創建當地辦公中心以減少通勤距離;
n) 使用遠距技術進行會議和協作,以避免不必要的旅行;
o) 選擇致力於實現穩健的淨零目標的技術和其他服務提供者;
p) 如果旅行是必需的(例如鐵路而不是航空),則在可行的情況下要求商務旅行採用較低的溫室氣體排放方式;
q) 過渡到組織擁有或使用的溫室氣體排放極低的車輛;
r) 確保新設施和營運在設計上至少有低溫室氣體排放量;
s) 確保所有建築物、設備、機械和車輛得到定期維護;
t) 將氣候標準納入研發以及產品和服務設計流程,以提高能源績效並開發循環經濟解決方案;
u) 提供和推廣低碳飲食,如植物性食品;
v) 支援基於自然的解決方案和再生農業實踐(例如土壤固碳);
w) 系統性地減少所有營運中的能源、資源和材料浪費。

註 ISO 50001提供了有關實施能源管理系統的資訊。
9.2.3   Actions to address Scope 3 and other emissions

The organization should select appropriate actions for emission reductions by improving the climate impact of products and services.

Actions can include, but are not limited to:
a) developing products and services that contribute to the emergence of alternative value chains (e.g. increase quality and decrease cost of plant-based protein);
b) redesigning and developing products and services to reduce their life cycle emissions;
c) promoting, supporting and facilitating the circular economy (e.g. reuse, repair, refurbishment, repurposing, recycling);
d) requiring suppliers to commit to net zero targets, in line with the recommendations in this document;
e) prioritizing suppliers based on their climate strategy, past performance and transparency of emission data;
f) collaborating with other organizations and sector or industry partners to strengthen and align procurement and purchase requirements;
g) extending collaboration with other organizations and the value chain to accelerate adoption of low carbon (non-fossil) and renewable energy and achievement of interim and long-term emissions reduction targets;
h) investing in GHG emissions reduction and removals projects;
i) ensuring financial investments, including assets and pension funds, are aligned with climate strategy and net zero commitments;
j) prioritizing low-carbon mobility solutions (e.g. public transport, electric vehicles with appropriate charging infrastructure) and reducing the need for personal transportation through urban planning.
9.2.3 解決範圍 3 和其他排放的行動

組織應透過改善產品和服務對氣候的影響來選擇適當的減排行動。

行動可以包括但不限於:
a) 開發有助於取代價值鏈出現的產品和服務(例如提高植物蛋白的品質並降低成本);
b) 重新設計和開發產品和服務,以減少其生命週期排放;
c) 促進、支持和促進循環經濟(例如再利用、修復、翻新、再利用、回收);
d) 要求供應商根據本文件中的建議承諾實現淨零目標;
e) 根據供應商的氣候策略、過去的表現和排放資料的透明度來確定供應商的優先順序;
f) 與其他組織和部門或產業夥伴合作,加強和調整採購和採購要求;
g) 擴大與其他組織和價值鏈的合作,以加速採用低碳(非化石)和再生能源並實現中期和長期減排目標;
h) 投資溫室氣體減量及清除工程;
i) 確保金融投資(包括資產和退休基金)與氣候策略和淨零承諾一致;
j) 優先考慮低碳交通解決方案(例如公共交通、配備適當充電基礎設施的電動車)並透過城市規劃減少對個人交通的需求。



10 Counterbalancing residual emissions 平衡殘留排放
10.1   General

The organization should prioritize direct reduction of all GHG emissions within its boundaries, limiting residual emissions to the minimum, in line with science-based pathways that are aligned with a high likelihood of limiting global warming to 1,5 °C above pre-industrial levels.

To achieve and maintain net zero, the organization should counterbalance residual emissions only through investment in high-quality removals which can be in the value chain or through removal-based offsets (see Clause 10) and removal-based credits.

If the organization offsets emissions, only those counterbalancing residual emissions should count towards its net zero target. The organization should not use offsets towards achievement of interim targets.

When counterbalancing residual emissions, the organization should ensure that removals, including through offsets and investments in credits:
a) are based on credible accounting standards;
b) are additional, based on realistic and credible baselines and lead to mitigation which would not have occurred if the actions were not implemented;
c) are monitored, reported and verified by a competent third party;
d) are based on removals that are permanent or provide sufficiently long-term storage (especially when used to offset GHGs with long atmospheric lifespans such as carbon dioxide) and include plans to manage potential impermanence;
e) are not double-counted (e.g. counted by more than one party, or credited under more than one offset programme);
f) avoid or limit the risk of a consequent rise in GHG emissions in other locations;
g) do no social or environmental harm;
h) are from activities that provide social safeguards, promote equity and benefit both ecosystems and local communities (see Clause 12);
i) are sourced from activities that address urgent and transformational climate priorities that are beyond the reasonable reach of unilateral action by a single country or territory.

To protect social and environmental integrity, the organization should take reasonable actions to ensure removals, offsets and credits:
— are governed inclusively, through participation and consultation of experts and the people and groups impacted by them, particularly indigenous peoples, local communities and vulnerable groups (e.g. women, children, elderly people, people with disabilities);
— balance trade-offs, particularly social trade-offs (e.g. the need to use land for subsistence farming);
— are managed in an adaptive way, using flexible decision-making to adjust to uncertainties as natural outcomes change;
— protect and manage a wide range of ecosystems (e.g. avoiding single-species tree farms or other kinds of plantations that have negative impacts on biodiversity);
— create biodiversity net gain (i.e. the variety of plant and animal life increases rather than decreases as a result of the action);
— support land regeneration rather than land degradation.

If the organization counterbalances residual emissions through investments in offsets through afforestation or reforestation, it should take into account the time necessary to achieve maximum removal and the permanence of the removal, taking environmental drivers, land-used management and governance into consideration.

The organization should ensure that any claim related to afforestation or reforestation is independently verified. If appropriate to its context, the organization should go beyond net zero. This can be achieved through additional investment in removals, and activities to reduce emissions (e.g. protecting forests), to go beyond its fair share of global GHG emissions reductions (see 12.2).

Avoided emissions should not be used to counterbalance residual emissions.

NOTE 1 This document provides recommendations for the use of offsets to meet net zero targets rather than the use of offsets for other claims. ISO 140682 will provide guidance for organizations on offsets in the context of carbon neutrality.

NOTE 2 Some sector-specific science-based pathways can require that certain organizations and sectors achieve net zero with no residual emissions, and without the use of offsets. These pathways demonstrate that specific sectors and organizations need to achieve net zero earlier than 2050. Some sector-specific pathways do not include all scopes of emissions and need to be used with other pathways, so all scopes are included.

NOTE 3 Residual emissions are estimated for the net zero target year and thereafter.

NOTE 4 The IPCC report Climate Change 2022: Impacts, Adaptation and Vulnerability outlines gaps that need to be addressed to meet climate priorities. The IPCC report Climate change 2022: Mitigation of Climate Change provides information on the management of trade-offs associated with mitigation options that occupy land.

NOTE 5 The IUCN Global Standard for Nature-based Solutions sets out a framework for the verification, design and scaling up of nature-based solution.
10.1 概述

該組織應優先考慮直接減少其邊界內的所有溫室氣體排放,將殘留排放限制在最低限度,符合基於科學的途徑,這些途徑極有可能將全球暖化限制在比工業化前水平高1.5°C的範圍內。

為了實現並保持淨零,組織應僅透過投資於價值鏈中的高品質清除量或透過基於清除的抵銷(參見第 10 條)和基於清除的信用來平衡殘餘排放。

如果組織抵銷排放,則只有那些平衡殘餘排放的項目才應計入其淨零目標。組織不應使用補償來實現臨時目標。

在平衡殘餘排放時,組織應確保清除量(包括透過抵銷和信用投資):
a) 基於可信的會計準則;
b) 是額外的,基於現實和可信的基線,並導致如果不實施這些行動就不會發生的緩解;
c) 由有能力的第三方監控、報告和驗證;
d) 基於永久性清除或提供足夠長期儲存(特別是用於抵消二氧化碳等大氣壽命長的溫室氣體時),並包括管理潛在無常性的計劃;
e) 不重複計算(例如,由多個一方計算,或根據多個抵銷計劃計入);
f) 避免或限制其他地點溫室氣體排放量隨之增加的風險;
g) 不會造成社會或環境危害;
h) 來自提供社會保障、促進公平並造福生態系統和當地社區的活動(見第 12 條);
i) 源自於解決緊急和變革性氣候優先事項的活動,這些優先事項超出了單一國家或地區單方面行動的合理範圍。

為了保護社會和環境完整性,組織應採取合理行動以確保清除、抵銷和抵免:
* 透過專家以及受其影響的人民和群體,特別是原住民、當地社區和弱勢群體(例如婦女、兒童、老年人、殘疾人)的參與和協商,進行包容性治理;
* 平衡權衡,特別是社會權衡(例如,需要使用土地進行自給農業);
* 以適應性方式進行管理,利用靈活的決策來適應自然結果變化時的不確定性;
* 保護和管理廣泛的生態系統(例如,避免單一物種林場或對生物多樣性產生負面影響的其他類型的種植園);
*  創造生物多樣性淨收益(即行動的結果是植物和動物生命的多樣性增加而不是減少);
*  支持土地再生而不是土地退化。

如果組織透過植樹造林或再造林抵消投資來抵消殘餘排放,則應考慮實現最大限度清除所需的時間和清除的持久性,同時考慮環境驅動因素、土地使用管理和治理。組織應確保任何與造林或重新造林相關的聲明均經過獨立驗證。

如果適合其環境,組織應該超越淨零。這可以透過對清除和減排活動(例如保護森林)進行額外投資來實現,以超越其在全球溫室氣體減排中的公平份額(見12.2)。

避免的排放不應用於抵消殘餘排放。

註 1:本文件提供了使用補償來實現淨零目標的建議,而不是使用補償來實現其他索賠。 ISO 14068 2將為組織提供碳中和背景下的抵銷指南。

註 2:一些特定部門的基於科學的路徑可能要求某些組織和部門實現淨零排放,沒有殘留排放,並且不使用抵消。這些路徑表明,特定部門和組織需要在 2050 年之前實現淨零排放。

註 3:剩餘排放量是針對淨零目標年及其後的情況進行估算的。

註 4: IPCC 報告《2022 年氣候變遷:影響、適應和脆弱性》概述了滿足氣候優先事項所需解決的差距。 IPCC 報告《2022 年氣候變遷:減緩氣候變遷》提供了與佔用土地的減緩方案相關的權衡管理資訊。

註 5:IUCN基於自然的解決方案全球標準制定 了基於自然的解決方案的驗證、設計和擴展的框架。
10.2   Credits

All of the recommendations relating to counterbalancing emissions (10.1) are also valid for credits.

The organization should follow all the recommendations in this document before it can make a claim of net zero that uses credits.

When using credits, the organization should:
— specify which type of credits are used and where the credits are held (e.g. registry used, type of project);
— specify what GHG emissions, areas and scopes are covered by the credits;
— ensure credits are comparable in durability to the GHG emission being counterbalance
— confirm if credits are being used for additional voluntary action or to counterbalance residual emissions.

If the organization purchases credits in the voluntary carbon market, a share of proceeds from the sale of the credits should go towards the Adaptation Fund of the UNFCCC to finance adaptation projects in developing counties that are particularly vulnerable to the adverse effects of climate change, and a share of credits should be cancelled as a contribution to an overall mitigation in global emissions.

NOTE 1 The Integrity Council Voluntary Carbon Market Core Carbon Principles set out the basis for identifying high-quality carbon credits. The Core Carbon Principles form the basis of the ICVCM Assessment Framework, which provides criteria for evaluating whether carbon credits and carbon-crediting programmes reach a high-quality threshold.

NOTE 2 The trading mechanism defined in Article 6.4 of the Paris Agreement requires 5 % share of proceeds to be given to the Adaptation Fund and that a minimum of 2 % of credits should be cancelled.
10.2 學分

所有與平衡排放相關的建議 ( 10.1 ) 也適用於積分。

組織應遵循本文件中的所有建議,然後才能使用積分進行淨零索賠。

使用積分時,組織應:
* 明確使用何種類型的積分以及該積分的持有地點(例如使用的註冊機構、項目類型);
* 具體說明信用額涵蓋哪些溫室氣體排放、區域和範圍;
* 確保信用額的持久性與被抵銷的溫室氣體排放相當;
* 確認積分是否用於額外的自願行動或抵銷殘餘排放。

如果組織在自願性碳市場購買信用額,則銷售信用額的一部分收益應轉入《聯合國氣候變遷綱要公約》適應基金,為特別容易受到氣候變遷不利影響的發展中國家的調適項目提供資金,以及應取消部分信用額,作為對全球排放整體緩解的貢獻。

註 1:誠信委員會自願碳市場核心碳原則規定了識別高品質碳信用的基礎。核心碳原則構成了 ICVCM 評估框架的基礎,該框架提供了評估碳信用和碳信用計劃是否達到高品質閾值的標準。

註2: 《巴黎協定》 第6.4條規定的交易機制要求將5%的收益份額給予適應基金,並應取消至少 2% 的信用額。



11 Measurement and monitoring 測量和監督
11.1   General

The organization should determine indicators and tools to measure, monitor and calculate baselines and the impact of its mitigation actions. The organization should ensure that all GHG emissions within its boundaries (Scope 1, Scope 2) and the wider value chain (Scope 3); are separately measured, monitored and reported (see Clause 13).

The organization should also separately measure and monitor each of the following:
a) GHG emissions increases within its boundaries;
b) GHG emissions increases in the wider value chain;
c) emissions reductions within its boundaries;
d) emissions reductions in the wider value chain;
e) removals within its boundaries;
f) removals in the wider value chain;
g) removals outside the value chain;
h) offsets and credits outside the value chain.

The organization should select quantifiable indicators that minimize uncertainty and yield accurate, consistent and verifiable results, taking into account technical feasibility. Indicators should include those that measure and monitor offsets through investments.

The methods and the data used for all measuring and monitoring should support reproducibility of the results.

NOTE The GHGP and ICVCM and standards such as ISO 14064-1 (for organizations) and ISO 14064-2 (for projects) provide further information and guidance on measuring and monitoring.
11.1 概述

組織應確定衡量、監控和計算基線及其緩解措施影響的指標和工具。組織應確保所有溫室氣體排放均在其邊界(範圍 1、範圍 2)和更廣泛的價值鏈(範圍 3)內;單獨測量、監測和 報告(見第 13 條)。

組織也應單獨測量和監控以下各項:
a) 其邊界內溫室氣體排放量增加;
b) 更廣泛的價值鏈中溫室氣體排放量增加;
c) 其邊界內的減量;
d) 更廣泛價值鏈的減排;
e) 其邊界內的清除;
f) 更廣泛價值鏈中的清除量;
g) 價值鏈外的清除量;
h) 價值鏈以外的抵銷和信用。


組織應選擇可量化的指標,最大限度地減少不確定性並產生準確、一致和可驗證的結果,同時考慮技術可行性。指標應包括透過投資衡量和監測抵消的指標。

用於所有測量和監測的方法和數據應支持結果的可重複性。

註: GHGP 和 ICVCM 以及 ISO 14064-1(針對組織)和ISO 14064-2(針對專案)等標準提供了有關測量和監控的更多資訊和指導。
11.2   Use of indicators and tools

The organization should explain and justify the use of indicators and tools selected or developed.

When selecting indicators and tools, the organization should consider:
— accuracy of emission and removal measurements;
— limits of application;— uncertainty and rigour;
— reproducibility of results;
— acceptability and limitations of the tool;
— origin and level of recognition of the tool;
— consistency with intended use.

The organization should act immediately and not delay taking action to reduce GHG emissions due to incomplete data or measurement. The organization should take actions likely to reduce GHG emissions using estimates while it works to improve measurement.

The organization should implement processes to continually improve the quality and comprehensiveness of data gathered to measure progress and estimate GHG emissions reductions.

The organization should:
a) develop and report how it plans to narrow data gaps (see Clause 13);
b) collect primary data on significant GHG emissions, where possible;
c) use substitutable methodologies when primary data is not available;
d) report how it plans to account for changes in the baseline (e.g. making adjustments to reflect changes to boundaries;
e) report how it plans to account for changes in activities (e.g. production volumes, areas occupied);
f) use credible data sources for estimating GHG emissions factors (e.g. IPCC, International Energy Agency, national databases);
g) report the type of data used, data sources and methodologies and assumptions used to determine GHG emissions data (see Clause 13);
h) quantify levels of uncertainty introduced by use of estimates, where possible;
i) use tools such as lifecycle assessment to quantify value chain Scope 3 emissions.

NOTE 1 Further information on measuring and monitoring greenhouse gas removals and emissions reductions is provided by GHGP and in ISO 14064-1 and ISO 14064-2. ISO 14067 provides information on quantifying the carbon footprint of products.

NOTE 2 “Primary data” is data about the organization’s own processes.
11.2 指標和工具的使用

組織應對所選或發展的指標和工具的使用進行解釋和論證。

在選擇指標和工具時,組織應考慮:
*  排放和清除測量的準確性;
*  應用限制;
*  不確定性和嚴謹性;
*  結果的再現性;
*  該工具的可接受性與限制;
*  工具的來源和認可程度;
*  與預期用途的一致性。

組織應立即採取行動,不得因數據或測量不完整而延遲採取行動減少溫室氣體排放。組織應在努力改善測量的同時,利用估算採取可能減少溫室氣體排放的行動。

組織應實施流程,不斷提高所收集資料的品質和全面性,以衡量進展和估計溫室氣體減排量。

該組織應該:
a) 制定並報告如何規劃縮小數據差距(參見第 13 條);
b) 盡可能收集有關重要溫室氣體排放的原始資料;
c) 當原始資料不可用時,使用可替代的方法;
d) 報告計畫如何考慮基線的變化(例如進行調整以反映邊界的變化;
e) 報告計畫如何解釋活動的變化(例如產量、佔用面積);
f) 使用可靠的資料來源估算溫室氣體排放因子(例如IPCC、國際能源機構、國家資料庫);
g) 報告所使用的資料類型、資料來源以及用於確定溫室氣體排放資料的方法和假設(見第 13 條);
h) 在可能的情況下,量化因使用估計而引入的不確定性水準;
i) 使用生命週期評估等工具來量化價值鏈範圍 3 排放。

註 1 GHGP 以及 ISO 14064-1和 ISO 14064-2 提供了更多有關測量和監測溫室氣體清除量和減排的資訊。 ISO 14067 提供了有關量化產品碳足跡的資訊。

註 2:「主要資料」是有關組織自身流程的資料。



12 Wider impact, equity and empowerment 更廣泛的影響、公平和賦權
12.1   Wider impact

The organization should consider how its net zero strategy aligns with the United Nations SDGs and how it impacts:
— climate justice and equity;
— its workforce;
— indigenous peoples, local communities and minority and vulnerable groups (e.g. women, children, elderly people, people with disabilities);
— society and cultures;
— prosperity and eliminating poverty;
— biodiversity, the integrity of ecosystems and related critical services (e.g. food, water).

The organization should take action for positive wider impact, such as:
a) setting targets for societal climate action;
b) mobilizing interested parties across the value chain;
c) working with trade associations and initiatives engaging in climate issues to support and amplify emissions reduction efforts and counteract any efforts against climate action;
d) influencing local and national policymakers to enhance climate action;
e) advocating for appropriate regulation and facilitating measures to enable alignment to achieving net zero across all organizations and halving global GHG emissions by 2030;
f) contributing to national and international events which demonstrate concrete solutions to help scale best-practice solutions;
g) facilitating circular economy practices that reduce overall emissions;
h) lobbying for policy to enable effective climate action;
i) advocating for industry bodies to take clearer and stronger positions on climate policy;
j) mitigating harm to the environment and ecosystems;
k) supporting and enhancing biodiversity;
l) supporting restoration and protection of natural and semi-natural ecosystems in their own right;
m) making immediate contributions to the preservation and restoration of natural sinks (e.g. forests, wetlands);
n) conservation and protection of water, oceans and natural resources.

NOTE Recommendations on reporting wider impacts on nature are provided by the Task Force on Nature-related Financial Disclosures and SBTN.
12.1 更廣泛的影響

該組織應考慮其淨零策略如何與聯合國永續發展目標保持一致及其影響:
*  氣候正義與公平;
*  其勞動力;
*  原住民、當地社區以及少數群體和弱勢群體(例如婦女、兒童、老年人、殘疾人士);
*  社會和文化;
*  繁榮和消除貧窮;
*  生物多樣性、生態系的完整性和相關的關鍵服務(例如食物、水)。

組織應採取行動以產生更廣泛的正面影響,例如:
a) 設定社會氣候行動目標;
b) 動員整個價值鏈的相關方;
c) 與從事氣候議題的產業協會和倡議合作,支持和擴大減排努力,並抵制任何反對氣候行動的努力;
d) 影響地方和國家決策者加強氣候行動;
e) 倡導適當的監管和促進措施,以實現所有組織的淨零排放,並在 2030 年將全球溫室氣體排放量減半;
f) 為展示具體解決方案的國家和國際活動做出貢獻,以幫助擴展最佳實踐解決方案;
g) 促進減少整體排放的循環經濟實踐;
h )遊說政策以實現有效的氣候行動;
i) 倡議產業機構在氣候政策上採取更明確、更強硬的立場;
j) 減輕對環境和生態系統的危害;
k) 支持和增強生物多樣性;
l) 支持自然和半自然生態系統本身的恢復和保護;
m) 立即為保護和恢復自然匯(例如森林、濕地)做出貢獻;
n) 節約並保護水、海洋和自然資源。

註:關於報告對自然更廣泛影響的建議由自然相關財務揭露工作小組和 SBTN 提供。
12.2   Fair share and just transition

The organization should take into account the principle of equity and justice (see 5.9) when determining fair share and how it should contribute to a just transition to global net zero.

Large organizations and those based in developed countries should aim to achieve net zero earlier (potentially well before 2050) than low-emitting countries to contribute to global efforts to limit warming to 1,5 °C.

In determining what a fair share is for the organization, it should consider its context and take into account:
— resources and technology;
— its historical GHG emissions;
— historical GHG emissions of the territories it operates in;
— historical and current GHG emissions of the sector(s) it operates in;
— current socio-economic situation of the territories it operates in.

If an organization is operating at a territorial level in a territory with comparatively less resources (e.g. emerging economies), it should consider the need to balance actions towards net zero with the need to protect communities, society and the economy.

To support a just transition, organizations with greater resource and greater historical responsibility should collaborate with those organizations with less capability to act. Fair share for organizations in territories or sectors with greater historical responsibility for GHG emissions and greater current resources should make a proportionately greater contribution towards achieving global net zero.

The organization should utilize the capacity it has to the fullest extent possible to contribute with urgency towards its fair share, regardless of specific targets that are based on historic and socio-economic factors.

To support achievement of global net zero, organizations, sectors and territories with more capability can set more ambitious interim targets, for example by reducing GHG emissions by 50 % (from a 2018 base year) earlier than 2030.

If the organization has the capability to contribute beyond its fair share, it should take additional action to achieve its own targets earlier and to assist others in achieving their targets as early as possible by investing in emissions reductions and removals beyond its own boundaries.

To achieve the above, the organization should take into account:
a) equitable distribution of GHG emissions reduction responsibility, including within countries or regions at different stages of development;
b) different impacts of climate change and mitigation activities on more or less vulnerable populations;
c) the need to fully inform and consult with indigenous people and vulnerable communities when formulating, adopting or implementing decisions involving their lands, territories or resources. and the need to obtain consent before taking any action which affects them;
d) the need for adaptation measures and finance to support the most affected communities, areas and vulnerable people affected by both climate impacts and the climate transition and strengthen their participation in achieving global goals;
e) the need to integrate climate action thinking and related activities into operational resilience planning across communities and societies;
f) allocation of resources to mitigate GHG emissions and to adapt to climate impacts;
g) the need to address injustices and build a more equitable future. The organization should report information on processes to ensure equity and fair share and why they have been adopted. 
12.2 公平份額和公正過渡

在決定公平份額以及如何促進向全球淨零的公正過渡時,組織應考慮公平和正義的原則(見5.9 )。

大型組織和已開發國家的組織應致力於比低排放國家更早(可能早在 2050 年之前)實現淨零排放,為全球將升溫限制在 1.5°C 的努力做出貢獻。

在決定組織的公平份額時,應考慮其背景並考慮:
*  資源和技術;
*  歷史溫室氣體排放量;
*  其經營所在地區的歷史溫室氣體排放量;
*  其營運部門的歷史和當前溫室氣體排放量;
*  其經營所在地區目前的社會經濟狀況。

如果組織在資源相對較少的地區(例如新興經濟體)開展地區運營,則應考慮平衡淨零排放行動與保護社區、社會和經濟的需要。為了支持公正的過渡,擁有更多資源和更大歷史責任的組織應該與那些行動能力較弱的組織合作。

對於歷史上對溫室氣體排放負有更大責任和目前擁有更多資源的地區或部門的組織來說,公平的份額應該為實現全球淨零排放做出相應更大的貢獻。

無論基於歷史和社會經濟因素的具體目標如何,該組織都應盡可能充分利用其擁有的能力,並緊急為其公平份額做出貢獻。

為了支持實現全球淨零排放,能力更強的組織、部門和地區可以製定更雄心勃勃的中期目標,例如在 2030 年之前將溫室氣體排放量(以 2018 年為基準年)減少 50%。

如果組織有能力做出超出其公平份額的貢獻,則應採取額外行動,儘早實現自己的目標,並透過投資超出其邊界的減排和清除,協助其他組織儘早實現其目標。

為了實現上述目標,組織應考慮:
a) 公平分配溫室氣體減量責任,包括在不同發展階段的國家或地區內;
b) 氣候變遷與減緩活動對或多或少弱勢族群的不同影響;
c) 在製定、通過或實施涉及原住民和弱勢社區的土地、領土或資源的決策時,需要充分告知他們並與他們協商。以及在採取影響他們的任何行動之前需要獲得同意;
d) 需要採取調適措施和資金來支持受氣候影響和氣候轉型影響最嚴重的社區、地區和弱勢群體,並加強他們對實現全球目標的參與;
e) 需要將氣候行動思維和相關活動納入社區和社會的營運復原力規劃;
f) 分配資源以減少溫室氣體排放並適應氣候影響;
g) 需要解決不公義問題並建立更公平的未來。

組織應報告有關確保公平和公平份額的流程的資訊以及採用這些流程的原因。
12.3   Empowerment

Governance organizations should establish, implement and maintain processes to contribute to the global transition to net zero.

Processes can include:
a) training and capacity building events;
b) transfer of resources;
c) supporting access to financial support;
d) knowledge sharing;
e) representation of member organizations and under-represented groups in decision-making
12.3 賦權

治理組織應建立、實施和維護流程,以促進全球向淨零過渡。

流程可以包括:
a) 訓練及能力建構活動;
b) 資源轉移;
c) 支持獲得財政支持;
d) 知識共享;
e) 成員組織和代表性不足的群體在決策中的代表性。



13 Communication, reporting and transparency 溝通、報告和透明度
13.1   General

The organization should implement processes to ensure transparent communication and reporting of progress to net zero to relevant interested parties.

The organization should make information on progress publicly available. The organization should report its progress on its mitigation plan and all applicable items in Clause 9.

The organization should include the following when reporting progress towards meeting net zero targets:
a) scope of reporting (see 13.2.1);
b) published reporting requirements, including reporting frequency;
c) baseline;
d) reporting year;
e) reporting boundaries (see Clause 6);
f) changes in emissions levels;
g) data collection and calculation methods used to prepare the report;
h) data used for reported results and where and how that data can be accessed;
i) data limitations, including confidence intervals for indicators;
j) reporting limitations (see 13.2.3);
k) improvements and solutions implemented since the previous reporting period;
l) planned new initiatives or actions;
m) whether the mitigation actions taken have immediate or projected future impact on GHG emissions;
n) authors of the report and whether they are internal or external to the organization;
o) details of previously published reports and how these can be accessed.

The organization should report qualitative and quantitative progress against targets at least annually, using relevant public reporting platforms. If appropriate, the organization may report in line with accepted financial reporting timeframes, if this is equally or more frequent.

Governance organizations should recognize the need to balance reporting requirements with practical limitations (e.g. on capacity, data collection, analysis and communication) for some organizations, especially smaller organizations, when setting requirements for other organizations.
13.1 概述

組織應實施流程,確保向相關利益者透明地溝通和報告淨零進度。組織應公開進展資訊。

組織應報告其緩解計畫的進度以及第 9 條中的所有適用項目。

組織在報告實現淨零目標的進展時應包括以下內容:
a) 報告範圍(參閱13.2.1);
b) 公佈的報告要求,包括報告頻率;
c) 基線;
d) 報告年份;
e) 報告邊界(見第 6 條);
f) 排放量的變化;
g) 準備報告所使用的資料收集和計算方法;
h) 用於報告結果的數據以及在何處以及如何存取該數據;
i) 資料限制,包括指標的信心區間;
j) 報告限制(見13.2.3);
k) 自上一報告期間以來實施的改進和解決方案;
l) 計劃的新舉措或行動;
m )所採取的緩解行動是否對溫室氣體排放有直接或預期的未來影響;
n) 報告的作者以及他們是組織內部還是外部的;
o) 先前發布的報告的詳細資訊以及如何存取這些報告。

組織應至少每年利用相關公共報告平台報告目標的定性和定量進展。如果合適,組織可以按照公認的財務報告時間表進行報告,如果這種情況相同或更頻繁的話。

治理組織應認識到,在為其他組織設定要求時,需要平衡報告要求與某些組織(尤其是小型組織)的實際限制(例如,能力、資料收集、分析和溝通)。
13.2   Scope of reporting and information to include
13.2.1   Scope of reporting

The organization should define the scope of each report taking into account relevant guidance from a governance organization, if applicable.

The organization may choose to create separate reports to communicate different types of information.

The organization should report:
a) climate risks and opportunities relevant to its boundaries (see Clause 6);
b) progress against interim and long-term targets (see Clause 8), including impacts of actions taken (see 12.1);
c) a transition plan, including information on actions planned to reduce current GHG emissions (see Clause 9) consistent with achieving interim GHG emissions targets;
d) allocation of material and human resources to achieve interim and long-term targets;
e) specific removals and offsets beyond the organization’s boundaries;
f) offsets used to make specific counterbalance claims (see 13.2.2);
g) details of Scope 1, Scope 2 and Scope 3 emissions (Clause 8), including:
    — separate GHG emissions data by GHG gas or activity for Scope 1, Scope 2 and Scope 3;
    — breakdown of GHG emission data for Scope 1;
    — separate data for the different categories of GHG emissions in Scope 3;
    — what is included in the organization’s Scope 3 commitment, any exclusions and the justification for those exclusions;
h) separate GHG emissions data for all GHGs;
i) separate data for direct carbon dioxide emissions from biologically stored carbon (e.g. in grasslands, forests, soils, oceans), if applicable;
j) separate progress towards emissions reduction and removal targets;
k) information on expected residual emissions and how these have been estimated;
l) plans for counterbalancing residual emissions through offsets and investments, including details of those offsets and how their quality has been determined;
m) details of the liability and impermanence risk of carbon storage and actions taken to mitigate these;
n) actions to further mitigate residual emissions after the net zero target date, including those completed and those planned (see Clause 10);
o) land-use change GHG emissions and removals, if relevant;
    — wider impacts (see 12.1), including actions and initiatives to support fair share (see 12.2) and empowerment (see 12.3), including actions taken outside the organization's value chain (separately to actions taken within the value chain);
    — both positive and potentially negative impacts, and plans to address negative impacts;
    — advocacy activities and collaborative partnerships (e.g. lobbying, participation in voluntary initiatives, trade associations, membership networks);
    — progress in engaging initiatives and trade associations in working towards interim and long-term targets;
    — how it is engaging workers, the supply chain, the public and other interested parties on achieving net zero;
p) case studies and lessons learned.The organization should report qualitative and quantitative progress against targets at least annually, using relevant public reporting platforms.

If appropriate, the organizations may report in line with accepted financial reporting timeframes, if this is more frequent. 
13.2 報告範圍和包含的信息
13.2.1 報告範圍
 
組織應考慮治理組織的相關指引(如果適用)來定義每份報告的範圍。組織可以選擇建立單獨的報告來傳達不同類型的訊息。

組織應報告:
a) 與其邊界相關的氣候風險與機會(見第 6 條);
b) 中期和長期目標的進展(見第 8 條),包括所採取行動的影響(見12.1);
c) 過渡計劃,包括與實現臨時溫室氣體排放目標一致的計劃減少當前溫室氣體排放(見第 9 條)的行動資訊;
d) 為實現中期和長期目標而分配物質和人力資源;
e) 超出組織邊界的具體清除和補償;
f) 用於提出特定平衡要求的抵銷(見13.2.2);
g) 範圍 1、範圍 2 和範圍 3 排放的詳細資訊(第 8 條),包括:
    * 以範圍 1、範圍 2 和範圍 3 的溫室氣體或活動劃分溫室氣體排放資料;
    * 範圍 1 的溫室氣體排放資料細目;
    * 範圍 3 中不同類別溫室氣體排放的單獨資料;
    * 組織的範圍 3 承諾包括哪些內容、任何排除情況、這些排除情況的理由;
h) 所有溫室氣體的單獨溫室氣體排放資料;
i) 如果適用,從生物儲存的碳(例如草原、森林、土壤、海洋)分離直接二氧化碳排放的資料;
j) 減排和清除目標的單獨進展;
k) 有關預期殘留排放量以及如何估算這些排放量的資訊;
l) 透過抵銷和投資平衡殘餘排放的計劃,包括這些抵銷的詳細資訊以及如何確定其品質;
m) 碳儲存的責任和臨時風險的詳細資訊以及為減輕這些風險而採取的行動;
n) 在淨零目標日期之後進一步減少殘餘排放的行動,包括已完成的和計劃的(見第 10 條);
o) 土地利用變化溫室氣體排放和清除(如果相關);
    *  更廣泛的影響(見12.1),包括支持公平分享(見12.2)和賦權(見12.3)的行動和舉措,包括在組織價值鏈之外採取的行動(與價值鏈內採取的行動分開);
    *  正面和潛在的負面影響,以及解決負面影響的計畫;
    *  宣傳活動和合作關係(例如遊說、參與自願倡議、貿易協會、會員網絡);
    *  讓倡議和產業協會參與實現中期和長期目標的進展;
    *  如何讓工人、供應鏈、公眾和其他利害關係人參與實現淨零排放;
p) 個案研究和經驗教訓。

組織應至少每年利用相關公共報告平台報告目標的定性和定量進展。如果合適,組織可以按照公認的財務報告時間表進行報告(如果這種情況更為頻繁)。
13.2.2   Reporting of net zero claims

The organization should report the basis of its net zero claims at least annually.

The organization should specify whether claims are at a territorial, sector, organizational, operational, portfolio or asset level (see Clause 6).

The organization should publish its criteria and processes to ensure that actions taken to counterbalance residual emissions, including offsets and credits, are of high quality and verifiable (see 10.1).

To claim net zero, only residual emissions should remain, and these should be counterbalanced by removals. The organization should not make a net zero claim if it is on the path to net zero and still has GHG emissions that are not residual emissions, even if the emissions are counterbalanced.

In a situation where other emissions remain, the organization should communicate progress towards specific emissions reduction targets to provide a transparent indication for the prospects of achieving net zero. If the organization counterbalances other emissions and meets relevant criteria, it may be able to make a claim of carbon neutrality on the path to net zero.

To claim achievement of its net zero target, the organization should:
a) quantify all GHG emissions it continues to generate, or which are generated as a consequence of its products and activities (i.e. all Scope 1, 2 and 3 emissions), including GHG types and origins (e.g. fossil fuels or biological);
b) quantify all GHG emissions it is removing, the types of storage used and the level of storage permanence;
c) explain the method used to add up the GHGs (e.g. metric values used, such as global warming potential);
d) provide evidence that the full potential of Scope 1, Scope 2 and Scope 3 GHG emission reductions has been achieved within the value chain;
e) provide evidence that removals or offsets fully counterbalance residual emissions;
f) explain the method for calculating residual emissions and the justification for the use of removals or offsets to counterbalance residual emissions;
g) provide a plan to maintain the net zero balance over the long term, multiple decades at a minimum, including a plan to address any reversal of removed GHGs (e.g. by counterbalancing GHG emissions with additional removals and storage on similar lifetimes);
h) explain limitations of claims made and how the quality of the data has been determined;
i) include confidence levels (potential for error) in published values of indicators for claims, where possible;
j) ensure the data supporting claims made are independently verified;
k) provide justification if data verification is not possible, and include the justification in reports;
l) provide details of how double-counting of offsets and credits has been avoided.

The organization should be aware that if the storage of removed GHGs used towards a net zero claim expires before the end of the GHG’s lifespan, then the organization ceases to be net zero until it takes additional appropriate action.

If the organization transfers credits to support another organization in meeting its targets, inventory adjustments should be made to avoid double-counting of progress. An inventory adjustment relates to transferring the results of the credit from the donor organization to the receiving organization and removing the results of the credit activity from the donor organization.

NOTE 1 Article 6 of the Paris Agreement  has further information on adjustments for organizations operating at national level.

NOTE 2 The Integrity Council for the Voluntary Carbon Market provides guidance to improve the quality of offsets and credits on the carbon market.

NOTE 3 The Voluntary Carbon Market Integrity Initiative and ISO 14021 provide information on how to make claims based on investment in credits.

NOTE 4 Residual emissions at net zero cannot generally exceed the range of 5 % to 10 % compared to baseline emissions.
13.2.2 淨零索賠的報告

該組織應至少每年報告其淨零索賠的基礎。

組織應具體說明索賠是否屬於地域、部門、組織、營運、投資組合或資產層級(請參閱第 6 條)。

組織應公佈其標準和流程,以確保為平衡殘餘排放而採取的行動(包括抵銷和信用)是高品質且可驗證的(見10.1)。

要聲稱淨零排放,只應保留殘餘排放,並應透過清除量來抵消。如果組織正在實現淨零排放,並且即使排放量被抵消,但其溫室氣體排放量仍然不是殘餘排放量,則不應提出淨零排放聲明。

在其他排放仍存在的情況下,組織應通報具體減排目標的進展情況,為實現淨零排放的前景提供透明的指示。如果該組織抵消其他排放並滿足相關標準,則可能能夠在實現淨零排放的道路上宣稱實現碳中和。

為了聲稱實現了淨零目標,組織應該:
a) 量化其持續產生的所有溫室氣體排放量,或其產品和活動產生的溫室氣體排放量(即所有範圍1、2 和3 排放量),包括溫室氣體類型和來源(例如化石燃料或生物燃料);
b) 量化其正在消除的所有溫室氣體排放、所使用的儲存類型以及儲存持久性水準;
c) 解釋用於合計溫室氣體的方法(例如使用的度量值,例如全球暖化潛勢);
d) 提供證據證明範圍 1、範圍 2 和範圍 3 溫室氣體減排的全部潛力已在價值鏈內實現;
e) 提供證據顯示清除或抵銷完全抵消了殘餘排放;
f) 解釋計算殘餘排放量的方法以及使用清除或抵銷來平衡殘餘排放量的理由;
g) 提供長期(至少數十年)維持淨零平衡的計劃,包括解決溫室氣體清除任何逆轉的計劃(例如,通過在類似生命週期內進行額外的清除和封存來平衡溫室氣體排放);
h) 解釋所提出的主張的限制以及如何決定資料的品質;
i) 在可能的情況下,在公佈的索賠指標值中包括置信水準(潛在的錯誤);
j) 確保支持主張的數據經過獨立驗證;
k) 如果無法進行資料驗證,請提供理由,並將理由納入報告中;
l) 提供如何避免重複計算抵銷和貸項的詳細資訊。

組織應該意識到,如果用於淨零聲明的清除溫室氣體的儲存在溫室氣體壽命結束之前到期,那麼組織將不再實現淨零,直到採取額外的適當行動。

如果組織轉移學分以支援另一個組織實現其目標,則應進行庫存調整以避免重複計算進度。庫存調整涉及將信貸結果從捐助組織轉移到接收組織以及從捐助組織刪除信貸活動的結果。

註 1《巴黎協定》第 6 條提供了有關在國家層級運作的組織進行調整的進一步資訊。

註2:自願碳市場誠信委員會提供了提高碳市場抵銷和信用品質的指導。

註 3:自願碳市場誠信倡議和 ISO 14021提供如何根據信用投資提出索賠的資訊。

註 4:與基線排放相比,淨零殘留排放通常不能超過 5% 至 10% 的範圍。
13.2.3   Limitations of reporting

The organization should communicate the limitations of reports, including:
a) any sources of GHG emissions which are excluded and quantify their significance;
b) use of GHG emissions proxies, averages, or gaps in knowledge within value chains;
c) methods used to estimate, and proportion of total disclosed data estimated when proxies are used to cover lack of data;
d) limitations of an achievement claim about a product or service being climate or carbon neutral.

NOTE A GHG emissions proxy uses aggregated data from a range of sectors and sources to estimate GHG emissions from a complex process. Proxies usually relate to Scope 3 emissions.
13.2.3 報告的局限性

組織應傳達報告的局限性,包括:
a) 任何被排除的溫室氣體排放源並量化其重要性;
b) 使用溫室氣體排放指標、平均值或價值鏈內的知識差距;
c) 用於估計的方法,以及當使用代理人來彌補資料缺失時所估計的總揭露資料的比例;
d) 關於氣候或碳中和產品或服務的成就聲明的限制。

註:溫室氣體排放代理人使用一系列部門和來源的總結數據來估算複雜過程中的溫室氣體排放。代理通常與範圍 3 排放相關。
13.2.4   Credibility of reports

The organization should establish processes to ensure:
a) comprehensive data collection and review;
b) accuracy of GHG emissions and removals data;
c) reports are free of material discrepancies;
d) quality of carbon credits and offsets;
e) third-party verification of data and claims.
13.2.4 報告的可信度

組織應建立流程以確保:
a) 全面的資料收集和審查;
b) 溫室氣體排放及清除資料的準確性;
c) 報告不存在重大差異;
d) 碳信用額和抵銷的品質;
e) 數據和聲明的第三方驗證。



14 Improvement 改進
The organization should use iterative and adaptive approaches on a regular basis with an increasing level of ambition to achieve interim targets and long-term targets and to address wider impacts, where feasible.

The organization should take into account emerging scientific evidence, best practice and external and internal lessons learned.

The organization should determine opportunities and take action to support and accelerate the speed or extent of:
a) reducing GHG emissions;
b) counterbalancing residual GHG emissions;
c) supporting the preservation and restoration of natural sinks;
d) achieving net zero status and striving for net-negative status.

The organization should integrate and embed climate risk management indicators, measures and controls into its normal organizational processes and core risk management processes and policies.
組織應定期使用迭代和適應性方法,並不斷提高實現臨時目標和長期目標的雄心,並在可行的情況下解決更廣泛的影響。

組織應考慮新出現的科學證據、最佳實踐以及外部和內部的經驗教訓。

組織應確定機會並採取行動來支持和加快以下速度或範圍:
a) 減少溫室氣體排放;
b) 平衡殘餘溫室氣體排放;
c) 支援自然彙的保護和恢復;
d) 實現淨零狀態並爭取淨負狀態。

組織應將氣候風險管理指標、措施和控制措施整合並嵌入其正常組織流程和核心風險管理流程和政策中。



附錄 A(參考)

研討會貢獻者,名單請見:https://standards.iso.org/iso/iwa/42/ed-1/en

參考書目

[1]

 ISO 9000:2015,品質管理系統基礎與詞彙

[2]

 ISO 14021,環境標籤和聲明 - 自我聲明的環境聲明(II 類環境標籤)

[3]

 ISO 14050:2020,環境管理詞彙

[4]

 ISO 14064-1:2018,溫室氣體 1 部分:在組織層級量化和報告溫室氣體排放和清除的規範和指導

[5]

 ISO 14064-2,溫室氣體 2 部分:溫室氣體減排或清除增強的量化、監測和報告的專案層級指導規範

[6]

 ISO 14064-3,溫室氣體 3 部分:溫室氣體聲明驗證與確認指南規範

[7]

 ISO 14065,驗證和核實環境資訊機構的一般原則和要求

[8]

 ISO 14066 3,參與環境資訊驗證和核實的團隊(包括技術專家)和獨立評審員的能力要求

[9]

 ISO 14067,溫室氣體產品的碳足跡量化需求與指南

[10]

 ISO 14068 4,溫室氣體管理和氣候變遷管理及相關活動 - 碳中和

[11]

 ISO/TR 14069,溫室氣體組織溫室氣體排放的量化和報告 — ISO 14064-1 應用指南

[12]

 ISO 14091,適應氣候變遷-脆弱性、影響和風險評估指南

[13]

 ISO/IEC 17029:2019,合格評定 - 驗證和驗證機構的一般原則和要求

[14]

 ISO 50001,能源管理系統 - 需求與使用指南

[15]

 IPCC,第六次評估報告, 2021 年氣候變遷:物理科學基礎。 [瀏覽時間:2022 年 9 月 17 日] 網址:https://www.ipcc.ch/report/ar6/wg1/

[16]

 IPCC,第六次評估報告, 2022 年氣候變遷:減緩氣候變遷。 [瀏覽時間:2022 年 9 月 17 日] 網址:https://www.ipcc.ch/report/ar6/wg3/

[17]

 巴黎協定。 [查看時間:2022 年 9 月 17 日] 網址:https://unfccc.int/process-and-meetings/the-paris-agreement/the-paris-agreement

[18]

 向零競賽,標準 3.0。 [查看時間:2022 年 9 月 17 日] 網址:https ://climatechampions.unfccc.int/wp-content/uploads/2022/06/Race-to-Zero-Criteria-3.0-4.pdf

[19]

 IPCC,第六次評估報告,第三工作小組附件一術語表。 [查看時間:2022 年 9 月 17 日] 網址:chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/ https://report.ipcc.ch/ar6wg3/pdf/IPCC_AR6_WGIII_Annex-I.pdf

[20]

 聯合國氣候變化,氣候變遷縮寫和術語詞彙表。 [查看時間:2022 年 9 月 17 日] 網址:https://unfccc.int/process-and-meetings/the-convention/glossary-of-climate-change-acronyms-and-terms

[21]

 溫室氣體協議、企業會計和報告標準。 [查看時間:2022 年 9 月 17 日] 網址:https://ghgprotocol.org/corporate-standard

[22]

 聯合國永續發展目標。 [查看時間:2022 年 9 月 17 日] 網址:https://sdgs.un.org/goals

[23]

 IPBES,生物多樣性和生態系統服務全球評估報告。 [查看時間:2022 年 9 月 17 日] 網址:https://ipbes.net/global-assessment

[24]

 溫室氣體協議、企業價值鏈(範圍 3)會計與報告標準。 [查看時間:2022 年 9 月 17 日] 網址:https://ghgprotocol.org/standards/scope-3-standard

[25]

 聯合國氣候變遷報告指南。 [查看時間:2022 年 9 月 17 日] https://unfccc.int/process-and-meetings/transparency-and-reporting/reporting-and-review-under-the-convention/greenhouse-gas-inventories-annex -i-當事人/報告要求

[26]

 溫室氣體協議、社區規模溫室氣體清冊全球協議、城市會計與報告標準 1.1 版。 [查看時間:2022 年 9 月 17 日] 網址:https://ghgprotocol.org/greenhouse-gas-protocol-accounting-reporting-standard-cities

[27]

 氣候相關財務揭露工作小組。 [查看時間:2022 年 9 月 17 日] 網址:https://www.fsb-tcfd.org/

[28]

 歐洲財務報告諮詢小組 [查看時間:2022 年 9 月 17 日] 網址:https://www.efrag.org/

[29]

 國際永續發展標準委員會。 [查看時間:2022 年 9 月 17 日] 網址:https://www.ifrs.org/groups/international-sustainability-standards-board/

[30]

 基於科學的目標倡議,企業淨零標準,版本 1.0, 2021年10月。

[31]

 國際能源總署,至2050年全球能源部門淨零排放路線圖。

[32]

 向零賽跑,2030 年突破。 [查看時間:2022 年 9 月 17 日] 網址:https://racetozero.unfccc.int/system/2030breakthroughs/

[33]

 基於科學的目標倡議(SBTi)。 [查看時間:2022 年 9 月 17 日] 網址:https://sciencebasedtargets.org/

[34]

 溫室氣體議定書,範圍 2 指南。 [查看時間:2022 年 9 月 17 日] https://ghgprotocol.org/scope_2_guidance#:~:text=About%20the%20Scope%202%20Guidance,other%20types%20of%20energy%20purchases

[35]

 RE100。 [查看時間:2022 年 9 月 17 日] 網址:https://www.there100.org/

[36]

 全球甲烷承諾。 [查看時間:2022 年 9 月 17 日] https://www.globalmethanepledge.org/#:~:text=About%20the%20Global%20Macet%20Pledge&text=Participants%20joining%20the%20Pledge%20agagree,not%20agagreea %20全國%20減少%20目標

[37]

 IPCC,第六次評估報告, 2022 年氣候變遷:影響、適應和脆弱性。 [瀏覽時間:2022 年 9 月 17 日] 網址:https://www.ipcc.ch/report/ar6/wg2/

[38]

 IUCN,基於自然的解決方案全球標準:第一版。 [查看時間:2022 年 9 月 17 日] 網址:https://www.iucn.org/resources/publication/iucn-global-standard-nature-based-solutions-first-edition

[39]

 適應基金。 [查看時間:2022 年 9 月 17 日] 網址:https://www.adaptation-fund.org/

[40

 ICVCM,核心碳原則。 [查看時間:2022 年 9 月 17 日] 網址:https://icvcm.org/the-core-carbon-principles/

[41]

 自然相關財務揭露工作小組。 [查看時間:2022 年 9 月 17 日] 網址:https://tnfd.global/

[42]

 基於科學的目標網絡。 [查看時間:2022 年 9 月 17 日] 網址:https://sciencebasedtargetsnetwork.org/

[43]

 自願性碳市場誠信委員會。 [查看時間:2022 年 9 月 17 日] 網址:https://icvcm.org/

[44]

 自願碳市場誠信倡議。 [查看時間:2022 年 9 月 17 日] 網址:https://vmintegrity.org/

[45]   淨零排放指引 IWA 42 Net Zero Guiding Principles  

Disclaimer of Liability
The material and information contained on this website is for general information purposes only. You should not rely upon the material or information on the website as a basis for making any business, legal, or any other decisions. 

網站所提供之內容,僅作為一般訊息之用途。讀者不應該基於網站內容進行任商業、法律或相關的決定。


資料整理:Jia-Li KU, Environmental and Sustainability Science (ESS), University of Freiburg, Germany



Last modified: Wednesday, 26 June 2024, 8:13 AM