We are pleased to present this 2026 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.

Download a copy of The CarbonNeutral Protocol HERE.

Summary of updates published in July 2026:

Clarification around the use of grace periods  

• Please note that from the release of the 2026 Protocol, the use of the 2023 Protocol via grace period, which had been extended to allow for companies to have more time to align to the expanded requirements included from the 2024 Protocol, has terminated. All companies signing up or renewing CarbonNeutral^® certification from 30 July 2026 will use the expanded requirements. 

Updated designation of responsibility around disclosures  

• It is the exclusive responsibility of the certified entity to disclose the relevant certification information as stated in Step 5: Inform.
• It is also the exclusive responsibility of the certified entity to update disclosures in a timely manner to communicate accurate climate claims.
• Disclosures are now recommended as per Table 13, rather than required.  

Updates regarding use of Sustainable Aviation Fuel certificates (SAFc) (Technical Specification 2.6)  

• Introduction of SAFc use guidance, provided that they are new tools designed to combat the emissions combusted during air travel.
• SAFc can be used by non-airline companies to address scope 3 Category 6 (Business Travel) or Category 9 (Downstream Transportation & Distribution) emissions, while airlines may use them as a market-based accounting mechanism for scope 1 under certain emerging frameworks.
• The CarbonNeutral Protocol allows for the reduction of related emissions through use of certified SAFc, though organisations should be aware that the treatment of SAF and SAFcs in accounting standards is still being defined.  

Sector-specific allowances in FLAG sector to use proxy data where farm-level data is unobtainable  

• For companies qualifying as a Forest, Land, and Agriculture (FLAG) entity, emissions from land use and non-land use change should ideally be calculated using farm-level activity data.
• When such farm-level data is unavailable, proxies, estimates, or well-justified assumptions may be used to approximate emissions, provided they are transparently documented and applied consistently.
• This is to allow for the continuation of climate action while data granularity improves, and not bar any company working on getting farm-level data from certification. 

Clarification around selection of target-setting frameworks 

• Application of a specific framework for setting science- aligned targets is not mandated for CarbonNeutral^® certification, however it is acknowledged that currently, the Science Based Targets initiative (SBTi) is the most widely established framework.
• It is the decision of the certified organisation to select and apply the frameworks, standards and relevant pathways to apply for its reduction targets and must attest to the certifier that it considers the target to be science-aligned. 

Acknowledgement of upstream emissions for employee commuting and business travel 

• The CarbonNeutral^® Protocol does not require the inclusion of well-to-tank (WTT) upstream fuel-cycle emissions for business travel or employee commuting when reporting emissions. However, organizations are strongly encouraged to include WTT emissions to more fully capture the climate impact of travel.
• This is following the direction of other frameworks, as organizations such as SBTi require WTT emissions for business travel and employee commuting to be included in Scope 3 reporting. 

The following updates have been applied to the 2026 edition of the CarbonNeutral^® Protocol, and are deemed to apply retrospectively to previous editions of the Protocol.  

These changes have been made in relation and correspondence to the Certification Verification Framework, published in 2026.  

• Introduction of verification requirements for organizations impacted by the EU Empowering Consumers for the Green Transition Directive.

  • See verification framework here.

• Materiality clarification

  • Emissions sources and categories may be excluded from GHG Assessments where they are not material.

• Data and certification period applicability change

  • The applicable window for the data period and corresponding certification period has been extended to be no greater than 12 months, rather than nine.

• Updated guidance for use of attestation forms for approved providers

  • Providing relevant information to the certifier through use of an attestation form has been changed to a recommendation rather than a requirement.

• Updated guidance on presentation of data

  • Presentation of data requirements in Section 2.3 are recommended rather than required.

• Updated public disclosure requirements

  • Public disclosure requirements in Table 13 have been updated to recommended and within relevant sections.

• Updated requirements regarding internal abatement

  • Reporting requirements regarding internal abatement  in Section 4.1 have been updated.

• Addressing non-standard cases

  • Specification of non-standard or exceptional cases being reviewed and approved by the certifier when deemed appropriate has been included.