Introduction
The CarbonNeutral Protocol Purpose Principles Structure of The CarbonNeutral Protocol Development of The CarbonNeutral Protocol Relationship to other initiatives Acknowledgements Definition and scope Use Disclaimer Trademark and copyright About Climate Impact Partners Awards
Core Requirements
Application of a grace period Allowances for small and medium enterprises (SMEs)
Foundation: Governance Step 1: Define Step 2: Measure Step 3: Target Step 4: Reduce Step 5: Inform
Technical Specifications and Guidance
Step 1: Define
1.1 GHG Emissions Sources 1.2 Certification specific requirements 1.3 Corporate value chain (Scope 3) accounting and reporting 1.4 Product-type certifications 1.5 Treatment of assets rented or leased to customers of CarbonNeutral® entities
Step 2: Measure
2.1 Requirements for measurement of the organizational carbon footprint 2.2 GHG emission quantification requirements for the defined subject 2.3 GHG Emissions Assessments 2.4 Quality assurance and verification 2.5 Energy use (gas and electricity) 2.6 Aviation 2.7 How to report GHG emissions from carbon neutral services within a corporate GHG inventory 2.8 Treatment of biogenic carbon 2.9 Using environmental product declarations (EPDs) for CarbonNeutral® products
Step 3: Target
3.1 Requirements for emissions reduction targets 3.2 Near-term targets 3.3 Long-term targets 3.4 Net zero targets
Step 4: Reduce
4.1 Internal abatement requirements 4.2 External compensation requirements 4.3 Recognized non-carbon accounting standards 4.4 Evaluating internal GHG reduction projects 4.5 Elaboration on additionality and baselines 4.6 The use of carbon credits generated by projects which avoid, reduce and remove GHGs 4.7 Insetting 4.8 Corresponding Adjustments (CAs)
Step 5: Inform
5.2 Use of the CarbonNeutral® Certification logo 5.5 Communicating 100% Renewable Electricity
Glossary of Terms
Reference Material
Attestation forms Cross-compliance Tables
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The CarbonNeutral Protocol Index

We are pleased to present this 2025 edition of The CarbonNeutral Protocol. 

First developed and published in 2002, the Protocol is revised and updated annually to reflect developments in climate science, international policy, standards, and business practice. It is an open access standard and guide developed for business, by business, that draws together leading independent standards for greenhouse gas (GHG) accounting, target setting, mitigation and disclosure into a practical guide for climate action.
 

It underpins CarbonNeutral® certifications awarded by Climate Impact Partners to organizations that achieve the technical requirements within.

 

Summary of updates published in January 2025:

 

  • Updated presentation of key tables to more clearly demonstrate requirements of measurement and compensation for each certification type (Technical Specification: Define)
    • Updated format of tables to include full organizational measurement requirement, including all 15 scope 3 categories.

    • Updated table key to note which emissions sources are required for measurement, which emission sources are required to be compensated for with carbon instruments, and which sources are recommended to be compensated for with carbon instruments. Please see tables 4, 5, & 6 for updates. (Technical Specification: Define)

       

  • Expanded definition regarding qualified third parties in relation to science-aligned target setting (Technical Specification 3.2)

    • An organization’s near-term target must have been set and/or reviewed by a qualified third party which has appropriate experience in setting or evaluating the integrity of science aligned targets. A qualified third party refers to an individual or organization that possesses the necessary expertise, credentials, and experience to evaluate and guide the development of science aligned targets.  For more information please see Technical Specification 3.2.

       

  • Updated guidance on permissible and non-permissible departures from existing science-aligned reduction target frameworks (Technical Specification 3.2)

    • The 2025 Protocol provides instructions on target setting at the subsidiary vs parent company level.  The 2025 protocol allows subsidiaries of larger organizations to set their own science-aligned targets, which can be separate from the parent organization.  See Technical Specification 3.2 for more information.

       

  • Updated guidance on corresponding adjustments under the Paris Agreement (Guidance 4.8)

    • The 2025 Protocol provides additional guidance in light of the decisions and clarifications around Article 6, which were laid out at COP29.

       

  • Updated Approved Environmental Instrument Standards (Table 10 and Guidance 4.2)

    • 5 new ICROA-approved standards were added to Table 10 of Approved Carbon Credit Standards. 3 additional standards conditionally endorsed.  See Table 10 and Guidance 4.2 for more information.

       

  • Updated the order of measurement Part 1 and Part 2 requirements (Core Requirements: Measure and Technical Specification: Measure)
  • Updated guidance on use of Energy Attribute Certificates (EAC) for transmission and distribution losses (Technical Specification 2.5.2) 
    • The 2025 Protocol states that EACs can be used to cover emissions associated with T&D losses if the following criteria are met:
      • The location of the electricity losses must match the location of the EAC.
      • The calculation method used to calculate and report T&D losses must be disclosed.

Step 1: Define

Give a clear description of the subject

Step 2: Measure

Provide a complete and accurate account of the GHG emissions of the subject and broader organization

Step 3: Target

Set credible targets to reduce the measured emissions of the subject and broader organization

Step 4: Reduce

Deliver internal emissions reductions and finance additional reductions and removals outside your value chain to compensate for unabated emissions

Step 5: Inform

Disclose accurate and transparent information about your climate program

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