PAS 2060:2014

SPECIFICATION FOR THE DEMONSTRATION OF

CARBON NEUTRALITY IMPLEMENTATION GUIDE

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 Contents
Introduction to the standard P04

> PAS 2060:2014 Benefits of implementation

GENERAL: Clauses 1 – 3
STEP 1: Measurement – Clause 4, 5 & 6
P05
P06
P10
IMPLEMENTATION GUIDE STEP 2: Reduction – Clause 7 & 8 P14
STEP 3: Offsetting – Clause 9 P16
STEP 4: Documentation – Clause 10 & 11 P18
Necessary Documentation P21
NQA Verification Process P22
Wellconnection and PAS 2060 Case Study P24
Get the most from PAS 2060 Compliance P26
PAS 2060 Training P29
Annex 1 – QES readiness checklist P30

2 PAS 2060:2014 IMPLEMENTATION GUIDE PAS 2060:2014 IMPLEMENTATION GUIDE 3

 INTRODUCTION BENEFITS OF
TO THE STANDARD IMPLEMENTATION
Publicly Available Specifications (PAS) act Similarly to implementing relevant ISO management systems, PAS provides a framework
as guidelines in a determined sector and which if implemented and maintained appropriately, provides internal control. For PAS 2060,
Journey this control is in relation to the greenhouse gas emissions being emitted and acting on them.
are designed to be complied with by the
intended consumer. The specifications are PAS 2060 is broken down into 11 clauses There are many benefits to implementing PAS 2060 and this will vary dependent on the industry sector and drivers relating
prepared following the provisions provided as below: to the user. Some of the key benefits are:
by BSI (British Standards Institute). 1. Scope
2. References
As the focus on climate related issues and
3. Terms & Definitions MANAGE RISK CREDIBILITY
sustainability continues to rapidly grow, the need for
dedicated guidance and requirements is mirrored in 4. Demonstrating carbon neutrality PAS 2060 provides visibility on an entity’s carbon Undergoing verification by an accredited third-
5. Determination and substantiation of the footprint, including where the highest emitting party body to an internationally recognised
its demand. Many organisations are navigating their
subject and associated greenhouse gas areas may be which is a risk to the entity. The carbon neutrality standard such as PAS 2060
way through environmental issues and carbon falls standard aids in managing and addressing secures an entity’s claims of compliance and
(GHG) emissions
high on their list of priorities. Currently, PAS 2060 those risks which encourages the user to make of carbon neutrality. The standard provides
6. Quantification of carbon footprint
is the only recognised standard for demonstrating more informed decisions based on reliable and recognition for the user’s climate efforts and
7. Commitment to carbon neutrality
carbon neutrality – whether this is achievement of accurate data. solidifies its credibility through robust assurance
or commitment to. The standard strives for reduced 8. Achievement of GHG emissions reductions and evidence. NQA is proud to be part of the
carbon emissions and encourages changes in 9. Offsetting residual GHG emissions Not only this, while attention is on driving down UKAS pilot scheme for PAS 2060 accreditation.
behaviour that will combat the effects of climate 10. Declarations of carbon neutrality carbon emissions, many users will experience
11. Maintaining carbon neutrality cost savings through the data analysis and Acting responsibly and sustainably will not only
change.
visibility. enhance the reputation but support the ethos of
an organisation which has a number of benefits
The standard presents four key steps to achieving
Background carbon neutrality — measurement, reduction, offsetting,
within itself such as attracting and retaining
talent.
and documentation. The clauses of PAS 2060 fall into
PAS 2060 looks specifically at demonstrating carbon neutrality each stage as below: COMPETITIVE PAS 2060 firms commitment to the environment
and sets out the key criteria in how to do so. The standard
Measurement: Clause 4, 5 & 6
ADVANTAGE and makes a clear stand against the practice of
was under development in 2009 before its initial launch in April greenwashing.
2010. Since then, there has been further updates which brings Reduction: Clause 7 & 8 By anticipating future policies and regulations
us to the latest version of the standard – PAS 2060:2014. Offsetting: Clause 9 to limit carbon emissions, you can positively
Documentation: Clause 10 & 11 differentiate yourself from others. You can use
The revisions to the latest version of the standard were: the standard in your communications to inform
your audience and motivate others to take
• Feedback from users within the first two years of publication up their responsibility for the impact of their
• Recommendations via surveys led by BSI business operations on the climate and the

4 1
wider environment.
• Improvements in general knowledge and understanding of
greenhouse gas emissions and the related criteria of the Reporting on carbon emissions and reduction
standard.
Document Measure plans is becoming more and more of a
requirement when working with supply chain
& validate demands. Whether it is for tenders, contract
requirements, or general expectations from
stakeholders – PAS 2060 can set you ahead of

3 2 your competitors. Not only this, but it supports in

current compliance requirements and potential
future ones.
Offset Reduce

4 PAS 2060:2014 IMPLEMENTATION GUIDE ISO

PAS13485:2016
2060:2014 IMPLEMENTATION GUIDE 5
 GENERAL: CLAUSE 1:
CLAUSES 1 to 3 SCOPE
There are no specific requirements to comply to within this section, however, it sets out the
parameters within this standard can be used.

PAS 2060 specifies requirements to be met by any entity You are not able to achieve carbon neutrality solely through the
seeking to demonstrate carbon neutrality through the use of carbon offsets, other than for the first application period
quantification, reduction, and offsetting of greenhouse gas to where this is permitted.
(GHG) emissions from a uniquely identified subject.
In all periods following the first application period, a reduction
in carbon emissions must be made – this can be in either
PAS 2060 can be used by any entity, absolute terms and/or in emissions intensity terms.
for example:
• Regional or local Government There are two types of declaration
• Communities which can be made:
• Organisations or elements of an organisation
• Clubs or social clubs Declaration of commitment to carbon neutrality
• Families
This requires an entity to demonstrate the carbon footprint of
• Individuals the chosen subject ad provide a carbon footprint management
plan detailing how an entity intends to achieve carbon
PAS 2060 can then be used to neutrality.

demonstrate carbon neutrality for a

Declaration of achievement of carbon neutrality
determined subject, for example:
• Activities This requires an entity to achieve reductions in their
carbon footprint and to offset the residual emissions for the
• Products determined data period – to extend claims in future periods
• Services further verification will be necessary.
• Buildings
In order to claim compliance to PAS 2060, the user must satisfy
• Projects and major developments all requirements within the standard relevant to the declaration
• Towns and cities being made.
• Events

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 CLAUSE 2: CLAUSE 3: TERMS
REFERENCES AND DEFINITIONS
This section looks at references made throughout the standard to an external document This section sets out the terms and
or resource. Typically, this would mean you must comply with the requirements of the definitions that are used in the standards
normative references to comply with the intended specification, but this is slightly different which may need further clarification in order
with PAS 2060 as you have a number of choices to choose from. to execute the requirements.

The references made in Annex C, Table C.1 are examples As with all terms and definitions, there are notes to further
of GHG quantification and reduction methodologies that are provide clarity and information.
appropriate to the standard requirements. The decision of What edition of documents apply?
which document adopted lies with the user. When using the PAS 2060 standard (if an electronic version of
• For dated documents only the referenced edition the standard has been purchased) you can easily navigate key
To comply with PAS 2060, the user must conform with all of will apply terms and definitions by using the Ctrl F function. This can be
the requirements from the determined external documents • For undated documents only the most recent very helpful when seeking clarification and guidance.
for methodology and of those that apply to the subject. The edition will apply
application of the methodology must comply with the criteria
within PAS 2060.
For the purposes of this implementation
guide, please see the below definitions:

Entity
Thing with distinct and independent existence, e.g., country;
community; organisation; company; division; department;
family; individual.

Subject
That which is to be analysed for greenhouse gas emissions
and in relation to which quantification, reduction, and offsetting
in the terms of this PAS can be undertaken.

Application period
Period of time between the baseline date and the first
qualifying date or between successive qualifying dates, for
which a declaration in respect of carbon neutrality is made.

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 STEP 1: CLAUSE 4:
MEASUREMENT DEMONSTRATING
CARBON NEUTRALITY
The first key step in achieving this first step in the carbon neutrality This clause lays out the overarching principles of PAS 2060. The process of demonstrating carbon neutrality is illustrated
Clause 4.1 provides an overview of the necessary actions within the document considering the range of periods which
carbon neutrality is focused on process, you must look beyond a mapped against the requirements clauses of the standard – may apply.
measurement. The intended figure and be able to rationalise and Clauses 5 to 11.
outcome of this stage is to calculate justify how this has been formed.
the actual carbon footprint of the
This is where a carbon inventory FIGURE 1: Illustration of the cyclical process for demonstrating carbon neutrality, taking into account premitted baseline
determined subject and be able to
will be used to not only highlight period exceptions.
evidence this.
the quantified carbon footprint but
When you consider a carbon footprint to demonstrate conformity to the Offset residual footprint
Reconcile and offset
residual footprint
Reconcile and offset
residual footprint
this is often associated with data, requirements of the standard.
Commit to reduction and Commit to reduction and
a final total figure. However, during Define subject quantify/ Develop Carbon Footprint update/modify Carbon
reduce/recognise permitted Management Plan Footprint Management Plan
historic reduction / determine Implement plan, deliver Implement updated plan,
footprint reductions and determine deliver reductions and
reduced footprint determine reduced footprint
HISTORIC
REDUCTION
PERIOD 1 ONGOING
PERIOD 2 PERIOD 3 PERIOD 4
(Baseline Period) AND MORE

QUALIFYING DATE 1 QUALIFYING DATE 1 QUALIFYING DATE 2 QUALIFYING DATE 3

Declaration of Commitment Declaration of Commitment

Declaration of Achievement for Baseline for Period 2 based on for Period 3 based on
period based on any reduction achieved planned reduction and offset planned reduction and offset
during the period plus permitted historic
reduction and offset or based on 100% offset Declaration of Achievement Declaration of Achievement
(NB: for baseline period only) for Period 2 based on actual for Period 3 based on actual
reduction and offset reduction and offset

In simpler terms your journey to carbon neutrality will The following hierarchy should be used when choosing
follow as below: methodologies:

• Define scope and set methodology Most

recognisable International
• Measure and calculate carbon and credible standards
• Document carbon inventory
Regional or national
• Create carbon reduction plan standards

• Offset carbon
Industry developed
• Create a carbon standards
neutrality statement
Least Company developed
• Demonstrate carbon efficiency recognisable method
improvement annually and credible

Clause 4.2 details how recognised methodologies should This clause also highlights a key requirement that evidence
be used in order to achieve compliance to PAS 2060. For used to support declarations made within PAS 2060 much be
example, the method for calculating a carbon inventory or fully documented and retained for the period that the carbon
the method for converting business activity into emissions. neutrality is valid and six years thereafter. If there are changes
Methodologies are essential in providing credibility and in methodologies between years, the previous year should be
substantiation to the declaration of carbon neutrality. reconciled using the updated methodology.

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 CLAUSE 5: CLAUSE 6:
DETERMINATION AND QUANTIFICATION OF THE
SUBSTANTIATION OF THE CARBON FOOTPRINT
SUBJECT AND ASSOCIATED After setting the scene in Clause 5, this section of the standard takes you to the next step of

GREENHOUSE GAS (GHG) actually carrying out your measuring.

EMISSIONS Using a methodology that is appropriate and meets the

principles within Clause 6.1.2 is really important. Fortunately,
PAS 2060 provides named examples in Annex C, Table C.1,
of methodologies which can be presumed to comply with the
Depending on the subject, the methodology used may vary.
Most often this is applied by organisations and ISO 14064-1
and GHG Protocol are typically used in conjunction with the
Government Conversion Factors. These methodologies will
requirements – however, confirmation that this is the case must allow you to convert your data into carbon for the relevant
This clause prepares you for your All material emission sources must be considered – material be recorded. period and leave you with a total amount in tCO2e. This is what
means the emission source is estimated to total more than forms your carbon inventory.
measuring activities by planning what this 1% of the total carbon footprint. Those emissions that are
will include and involve. estimated to fall under the 1% can be excluded on the basis
that collectively those nonmaterial excluded emissions do not
Clause 5.1 is focused on determining the characteristics of total more than 5% - as the total carbon footprint must account Table C.1: Examples of documents providing methodologies appropriate for use in the quantification and reduction of
what is being addressed. PAS 2060 seeks users to uniquely for at least 95% of all emissions. If a single emission source GHG emissions
identify themselves, which is done through conformation of is greater than 50% of the total footprint, then apply the 95%
the entity and subject. See section on scope for examples of principle to the remaining emissions. Application Standards and codes
entities and subjects. It is important to note that the defined
subject must remain unchanged through the methodology Organisations BS EN ISO 14064-1, Greenhouse gases - Part 1: Specification with guidance at the organisational level for
stage, and if there are changes then this will need to be re- quantification and reporting of greenhouse gas emissions and removals
started as an updated defined subject. Exclusions
WBCSD/WRI GHG Protocol, Corporate Accounting and Reporting Standard
Clause 5.2 provides guidance on how to evidence and • 100% of scope 1 and 2 emissions must be
UK Govt Environmental Reporting Guidelines
justify your decision making in regard to subject, scope, and accounted for unless they fall under the 1%
boundaries. The requirements differ slightly depending on materiality rule. Products and Publicly Available Specification - PAS 2050 Specification for the assesment of the life cycle greenhouse gas
Services emissions of goods and services
whether the subject is looking at an organisation or a product • Scope 3 emissions may be excluded if evidence
or service for example. is provided that it is not technically feasible, ISO/TS 14067, Greenhouse gases - Carbon footprint of products - Requirements and guidelines for
practicable, or cost effective to quantify the quantification and communication*
Scopes 1, 2 and 3 – what are emissions.
WBCSD/WRI GHG Protocal, Product lifecycle accounting and reporting standard
• We would expect as many scope 3 emissions to be
they and how are they applied? accounted for as possible, and similarly we would Landuse UNFCCC Good practice guide for landuse, landuse change and forestry
not expect to see all scope 3 emissions excluded.
Scope 1 – 3 are the categories of greenhouse gas Projects BS EN ISO 14064-2, Greenhouse gases - Part 2: Specification with guidance at the project level for
emissions that may relate to a defined subject. All quantification, monitoring and reporting of greenhouse gas emissions or removal enhancements
greenhouse gas emissions must be included and
NOTE 1: The entry identified * as an ISO/TS cannot be used to support certification.
converted into carbon (tCO2e – tonnes of carbon dioxide
NOTE 2: Attention is drawn to the fact that legislation applicable at any particular location could impose requirements to use other methodologies. Similarly,
equivalent). TOP TIP there may be nationally relevant guidelines based upon international standards that entities need to follow. It is the responsibility of the entity applying this PAS
to check for any applicable legislation or national guidelines.
Scope 1 – (direct emissions) emissions are those from Not all emissions will be relevant to the user, here are
activities owned or controlled by an entity. 4 criteria you can assess when considering this.

Scope 2 – (energy indirect) emissions are those released into

1. Scale: What are the largest sources of emissions?
2. Importance: Are there any sources that are
How to streamline this process? using conversion factors. Always ensure you are using the
appropriate conversion factors to avoid underestimation and
the atmosphere that are associated with your consumption
specifically important to the entity and its • A carbon footprint should be based on primary data, and for the relevant determined data period.
of energy (purchased electricity, heat, steam, and cooling for
operation? only if it’s not practicable secondary data can be used.
example). These indirect emissions are a consequence of your • There are a number of sources where you may gather your
3. Stakeholders: What emissions are you expected
organisation’s energy use but occur at sources you do not data from, and this will vary dependant on your industry
to report on? Primary data – data obtained by directly by the user
own or control. and the characteristics of the chosen subject. Some typical
4. Potential: What areas of the entity is there a Secondary data – data utilised by a pre-existing source
potential to reduce or influence reduction? places to begin can include:
Scope 3 – (other indirect) emissions that are as a result of
• Where an estimation has been used, it is important to
activities by an entity. - Invoices for bills, goods, hotels etc.
be transparent about how this was done and with what
justification – always ensuring this precludes underestimation. - Reports for air conditioning, calibration etc.
- Surveys for employee commute, contractor staff etc.
• Your data sources will come in a range of metrics and your - Records for waste tonnage etc.
chosen methodology will guide you on how to quantify this

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 STEP 2: CLAUSE 7:
REDUCTION COMMITMENT TO
CARBON NEUTRALITY
The second step is focused on Absolute based reduction This clause is centred around the commitments an entity must
make when considering their carbon neutrality status. When
reducing your emissions. The – A reduction in the overall total of planning and forming a Carbon Management Reduction Plan TOP TIP
intended outcome of this stage in emissions there are a number of criteria that must be met including –
It is important to make your plan meaningful and
the process is to form a Carbon stated commitments, timescales, targets, strategies and a
personal to your chosen subject. When planning for
periodic update and review.
Footprint Management Plan. This Intensity based reduction reductions consider what were the highest emitting
areas identified within step 1. Utilise the insight
is a pivotal part of compliance with – A reduction based on a measure, you have from your data analysis to make informed
the standard, as for each application for example a reduction in decisions and address critical areas.
period you are required to emissions per head count or
demonstrate continual improvement service provided
in the reduction of emissions. This

CLAUSE 8:
of course is not relevant to the initial
application period and can be met
on either an absolute or intensity
basis. In both cases, the plan acts
as a roadmap in how to meet these
requirements.
ACHIEVEMENT OF
GHG EMISSIONS
REDUCTIONS
Once a plan has been established through the requirements of Clause 7, it is time to
implement your Carbon Footprint Management Plan. This includes periodic reviews on
performance and allowing for corrective action.

If the subject happens to be a singled event with no As we know, PAS 2060 requires a continued reduction in
recurrence, then the plan should focus on ways to reduce emissions throughout each application period, whether this is
emissions prior to the event taking place and review the on an absolute or intensity basis. Clause 8.2 looks at how we
success of this upon the event ending. determine and evidence this reduction. It is important to be
clear whether this is applying to an absolute or intensity basis.
What do we mean by To avoid any misleading information or risk of greenwashing,
historic reductions? it is important to ensure you are being transparent with your
reductions. You must document the type and number of
PAS 2060 defines historic reductions as… emissions reduced, the relevant data period, and ensure the
lowering of greenhouse gas emissions effectuated during an reductions are relevant and in the scope of the chosen subject.
unspecified continuous period immediately prior to the date You’ll also need to use the same methodology, unless there
on which the first application period is planned to commence. is a sufficient reason to use an improved method – in which
Clause 8.1 details how historic reductions, not otherwise case you’ll need to re-quantify the previous carbon footprint for
accounted for, may be used to address a reduction in allowing comparison.
emissions.

14 PAS 2060:2014 IMPLEMENTATION GUIDE PAS 2060:2014 IMPLEMENTATION GUIDE 15

 STEP 3: CLAUSE 9:
OFFSETTING OFFSETTING RESIDUAL
GHG EMISSIONS
The third step in the process is PAS 2060 defines a carbon offset What makes a compliant carbon offset?
offsetting. As established in the as… discrete reduction in greenhouse
scope section of this guide, the PAS gas emissions not arising from the • Carbon credits will be verified by an independent third party • Credits from carbon offset projects shall be retired within 12
verifier months of the date of the declaration of achievement
2060 standard requires users to defined subject, made available in
• Issuance of carbon credits only follow once the reduction • Credits will be retired and kept on a registry that is
offset all residual emissions relating the form of a carbon credit meeting has taken place and has made genuine reductions following independent and credible.
to the chosen subject – what this the requirements of 9.1.2 and used to the project completion
PAS 2060 provides a number of named examples that are
means is that the carbon footprint counteract emissions from the defined • Information will be available on carbon offset credits about
utilised in carbon offset credits, and more important meet the
left after the reductions have taken subject. the offset project, quantification methodology and validation
standard requirements. Annex C, Table C.2 details as below:
and verification procedures
place (in step 2) must be accounted
The intended outcome of this stage is
for by carbon offsets. (Note - for
to fulfil the balance of carbon neutrality
the first application period, you Table C.2: Examples of schemes which can provide carbon credits and offsets that meet the principles in 9.1.2
and doing so in compliance with
can offset all emissions while
the standard. Sourcing appropriate
implementing the Carbon Footprint Offset schemes
carbon offset credits can often feel
Management Plan.) Kyoto compliant • Clean Development Mechanism (Certified Emission Reductions)
like a minefield. Fortunately, there are • Joint Implementation (Emission Reduction Units)
a number of principles to adhere to • EU Allowances

when considering where to look. Non-Kyoto compliant • Gold Standard

(Voluntary Emission Reductions) • Voluntary Carbon Standard
• Climate, community and Biodiversity Standard

Domestic schemes • In UK - the Woodland Carbon Code

NOTE This is a Government backed scheme

TOP TIP
When considering how to approach your carbon offsetting it is a great opportunity to get the most out of your
compliance. By this we mean, consider the impacts different projects may have on your entity – a certain project may
suit the feel and ethos of the user. This can enhance engagement relating to environmental performance and influence
positive change. For example, one project may relate to an important geographical area or activity to the user.

16 PAS 2060:2014 IMPLEMENTATION GUIDE PAS 2060:2014 IMPLEMENTATION GUIDE 17

 STEP 4: CLAUSE 10:
EXPLICIT DECLARATIONS
DOCUMENTATION IN RESPECT OF CARBON
The fourth and final step is centred declaration of achievement of
NEUTRALITY
around documentation and carbon neutrality, in compliance
preparation for verification. with PAS 2060. Declaration The subclauses of Clause 10 all link to one another in forming
a declaration and how to detail this within your QES. You
A declaration is a statement you are making as an entity will also need to consider Annex A, Table A.1 and A.2 – this
This stage features a document called The intended outcome of this stage regarding carbon neutrality in respect to your defined subject. provides permitted declarations for users to adopt based on
a Qualifying Explanatory Statement is that upon establishing your QES, their assessment type for their achievement or commitment.
There are 2 types of declarations an entity can make: This is a great tool to ensure you are making the right
(QES) which PAS 2060 describes which includes making appropriate declaration for your application. The subclauses within Clause
as a... collation of evidence in support declarations, you will be in a • A commitment to carbon neutrality 10.4 are also there to help you navigate to the right category in
• An achievement of carbon neutrality Annex A’s Table A.1.
of the declaration of a commitment position to verify your compliance
to carbon neutrality and/or the to the standard.

Assessment Type 2. Other party validation

Once you have implemented PAS 2060 you will need This is when you are assessed by a body not deemed
to have this assessed, the standard notes of three as an independent third party body, but independent
methods an entity can take to assess their compliance. itself from the entity and user. For example, this may be a
consultant assessing their client.
1. Independent third party verification
3. Self-validation
This is for users looking for an assessment by a
competent independent body, PAS 2060 provides This is where users self-assess their compliance with
examples of criteria a body may use for this in Annex C, PAS 2060. This is an uncommon option due to the risk in
Table C.3 – for example, ISO 14064-3 and ISO 14065. credibility of the assessment, however, may be used due
to budget or resource factors.
NQA fall under the independent third party verification
category – this is what the majority of users aim to As we know, Annex A Table A.1 provides templates for
achieve as it is the most robust and impartial option, declarations – dependent on which of the assessment type
so it is highly credible and provides confidence to above you chose this will alter your applicable wording.
stakeholders.

QES
Clause 10.5 details a number of requirements necessary
in forming your QES. Many are relevant to supporting a
commitment to carbon neutrality, and then further requirements
are noted for supporting an achievement to carbon neutrality.

Essentially, a QES is there to show us how we have got from A

to B – whether it is for a commitment or an achievement, there
will be confirmation on key information such as methodologies
used, scope included / excluded, carbon management
incentives and so on. Of course, for achievement, this will go
on to recognise offsetting features also.

A great part of the standard is the checklists provided within

Annex B (table B.1, B.2 and B.3) which are designed to
support you in creating your Qualifying Explanatory Statement.
Check out Annex 1 of this guide to answer our readiness
checklist now.

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 CLAUSE 11: NECESSARY
MAINTAINING DOCUMENTATION
CARBON NEUTRAL The standard gives clear direction as to what documentation it requires. See below for an

STATUS
overview list:

Clause Documentation Requirement

This section is looking at how to maintain your carbon neutral status for commitment or 5.2.1 The rationale for selecting the subject
achievement declarations.
5.2.4. e Any exclusions in emission sources and the justification

Commitment to Achievement of 5.3 Methodology:

• The methodology used to define the subject and GHG emissions, and the justification for selecting it
carbon neutrality carbon neutrality TOP TIP • Assumptions made in choosing the boundaries and included GHG emissions
Embed PAS 2060 into your core • Confirmation that the methodology meets PAS 2060
• Declarations are valid for a maximum • Declarations are made retrospectively
business processes and make • Identified uncertainties
of 1 year before being reverified and and applicable to the application
it a priority. By doing so and
updated period
not letting your compliance
6.2 Quantification:
• In the commitment period make sure • Subsequent periods can not be slip, it will be easier to manage
and maintain each year as
• The methodology used to calculate the carbon footprint, and the justification for selecting it
to monitor performance and measure extrapolated in declarations. • Assumptions and calculations made including data sources, measuring units, period applied, and
your success against your goals in the you come to reverify your
declaration. total carbon footprint
Carbon Footprint Management Plan
• Confirmation that the methodology was applied complying to PAS 2060
• If there are any changes throughout • Identified uncertainties
the commitment period, make sure to
evidence this 7 Carbon Footprint Management Plan:
• If the validity of the declaration lapses, • Statement of commitment • Timescales • Targets
ensure all declarations and QES is • Assumptions • Historic reductions • Offset strategy
removed.
8.2.2. a The amount of reduction and types of reduction undertaken

8.3 Reductions:
• The methodology used to determine the reduction and the justification for selection
• How the reduction was achieved, and the time period measured
• Confirmation that the reduction was undertaken complying to PAS 2060
• Assumptions and calculations
• Reduction type (absolute or intensity basis) with a percentage reduced
• Whether the reduction is in alignment to the goals within the carbon footprint management plan
• Confirmation of the reduced total carbon footprint

9 Carbon Offsets:
• Which emissions have been offset and the amount needed
• The number and type of offset credits and projects including the time period of generation and date
of retirement
• Confirmation that the offset scheme was sourced complying to PAS 2060
• Information evidencing the retirement and link to registry

10 QES:
• Annex 1 of this guide lays out the checkpoints to document within your QES

20 PAS 2060:2014 IMPLEMENTATION GUIDE PAS 2060:2014 IMPLEMENTATION GUIDE 21

 NQA VERIFICATION
PROCESS
The first stage in your journey with NQA will
be initiating your application process. You Stage 1: Pre-verification
will need to fill in an application form (also
known at NQA as a Quote Request Form) in The purpose of this assessment is to confirm that the
client is ready for the full verification and for the most
order for NQA to understand your company, part will be a documentation review. This will include:
the complexity, and requirements. You can
• Client site visit (if required)
do this by completing our online quote • Confirm scope of verification and boundaries of
request form or contacting sales@nqa.com. carbon inventory
We will use this information to provide you • Review methodology for data capture and reporting
with a proposal for verification. (infrastructure for carbon inventory)
• Identify focus points
NQA can support you before taking the next step • Create verification plan
of beginning the verification. Whether this is
• Create verification risk assessment
through our external training courses, consultancy
• Review client Qualifying Explanatory Statement
recommendations, taking a look at our blogs and
(QES) and discuss carbon offset and reporting
online content, signing up for relevant webinars – we
approach.
have got you covered.

Stage 2: Verification
What happens next? The purpose of this assessment is to carry out the full
review on your claim or statement. This will include:
NQA will contact you annually to renew your • Client site visit (if required)
verification and to continue your claims and • Detailed verification of data sets, calculations,
statements. assumptions, and reporting methods
• Review client Qualifying Explanatory Statement
We will ask you to fill out a pre-verification (QES)
checklist to check the verification duration. NQA • Review customer documentation and reports
shall only conduct a follow up verification if the • Drafting of verification reports
original verifications have been provided by NQA • Clarifications requested, NCs raised
or another Verification Body that is accredited by • Verify client’s carbon management plan, offset
an IAF MLA co-signatory. approach and for future years audit improvements in
carbon efficiency.

Stage 3: Post-verification
The purpose of this assessment is to do a secondary
review on the workings from all parties at the
verification stage, and to provide further assurance
and integrity. This will include:
• Independent review by independent Lead Verifier
• Finalisation of Verification Opinion Statement (VOS)
• Issuance of VOS
• Guidelines on use of claims and logos
• Client promotion.

22 PAS 2060:2014 IMPLEMENTATION GUIDE PAS 2060:2014 IMPLEMENTATION GUIDE 23

 WELLCONNECTION What are they aiming for?
“Our ultimate aim is to be a zero-carbon business; however, Tips for others looking to
implement PAS 2060
AND PAS 2060
we accept with current technologies available to us, that this
is not possible at this time. Therefore, we decided that the
best course of action was to offset our CO2e emissions by Following his journey to achieving PAS 2060
investing in approved certified carbon credits. We did this verification Ian Thomson has given 3 of his top tips

CASE STUDY
through our partner, Highland Carbon Ltd who purchased the to help other companies looking to implement the
carbon credits on our behalf from an appropriately verified standard:
organisation, in this case Verra, who can provide Verified
Carbon Units (VCUs).” I would suggest you gather the data first to create
the spreadsheets that will calculate your emissions.
WellConnection IOS already has a good working relationship The Qualifying Explanatory Statement (QES) can be
with NQA, as they have used them for their current ISO created after you have the information gained from
Wellconnection IOS Ltd provides a full Tubular Management Service including inspection, 9001, ISO 14001 and ISO 45001 certifications. Due to NQA’s compiling the data.
repair and storage of OCTG, drillpipe and associated tools. Find out how they achieved knowledge of their business, using them for their PAS 2060
verification seemed like the natural choice. We also aligned the QES to the relevant parts of the
PAS 2060 Carbon Neutrality verification and see their tips to help you do the same. GHG Protocol. A well written and detailed QES should
Some initial research through Google quickly identified that answer any questions the auditor carrying out the
The company was established in 2014, as Independent Oilfield Services, and bought by the WellConnection Group in 2019. They
having a copy of the PAS 2060:2014 on its own would not be verification will have.
operate out of a 55-acre site, that in the past was a World War II airfield, located only 4 miles from the quayside at Peterhead.
enough. Further information is required from either BS EN ISO
14064-1:2019 or the Greenhouse gas Protocol “A Corporate Finally, we would advise not to create your systems in
Accounting and Reporting Standard” to support the process. isolation of your management system and remember
Building a sustainable Committing to an We decided on the GHG Protocol standard as this is freely
available. There was also the need to use the information
to add your commitment to reduce emissions to
your environmental policy and the actions in your
company eco-friendly future provided by DEFRA in the form of conversion factors that emissions management plan to the company objects
allowed us to convert our energy use in to appropriate CO2e for example.
There are 3 main reasons for seeking PAS 2060 verification. Following their verification WellConnection has seen their emissions.
The first of these is that Wellconnection were aware of their CO2e emissions reduce from 557 tonnes in 2019, to 310
responsibility to limit any negative impact to the natural tonnes in 2020 with an estimated figure of 260 tonnes
environment. They understood that even though they are a projected for 2021. These figures have been achieved due
small company, they can’t ignore the threat to the planet’s to the commitment of their staff members to the company’s
diversity and the future of generations to come. Carbon Neutral project.

Secondly, Wellconnection were being impacted by the The process was overseen by their HSEQ Manager with
increasing price of hydrocarbons and knew that the situation support from the Finance Manager. It required the gathering of
would only exacerbate in the future. Having a management energy usage information going back a couple of years.
system in place allows them to establish a plan on how to
reduce these financial costs and demonstrate a commitment to WellConnection’s HSEQ Manager, Iain Thomson, had
reduce its emissions over time. previous experience with ISO 50001 and this knowledge
formed the basis for creating the documents needed to
The third reason was the growing number of clients who were record the required information. “The first of which is the excel
asking how the organisation would be addressing their CO2e spreadsheets linked to conversion factors. This was relatively
emissions. As they navigated through the PAS 2060 verification easy with the energy data we had available to us. The second
process a number of their clients took a keen interest in the document needed for the verification to be successful was
actions being taken. the Quantitative Explanatory Statement. This document was
much more complex to develop, and we quickly realised
“WellConnection believes managing our emissions is the that this document would be the foundation of our emissions
responsible thing to do. It makes good business sense to management system and that the content would be unique to
ensure we lead and set the standard wherever possible.” our business.”

24 PAS 2060:2014 IMPLEMENTATION GUIDE PAS 2060:2014 IMPLEMENTATION GUIDE 25

 GET THE MOST
FROM PAS 2060
Top tips to get the most out of your compliance
and verification to PAS 2060:

1. Begin by understanding the drivers 7. Share your achievements with your

behind this decision, it is important stakeholders through appropriate
when acting in a business that these promotional activities. Increased
actions support and align to the transparency as a business will give
strategic direction of the business. you a competitive advantage and
differentiate your business.

2. Make sure you have the PAS 2060

document available and ready to use. 8. Utilise NQA’s logos for PAS 2060 upon
The standard is designed to guide a successful verification. This will not
you and provides useful examples PAS 2060
only highlight your achievement but add
throughout which can support you in credibility through an independent 3rd
your implementation and maintenance. party.

3. Ensure that top management 9. Use the verification as a means

are committed to your goals and to identify risk and improve
ambitions as this will not only source performance related to
the capabilities for achieving carbon environmental matters.
neutrality but showcase the importance
behind it.
10. Drive sustainability through your supply
chain by managing your inwards and
4. Involve the whole business in the outwards agreements with stakeholders
efforts you are making to improve to align to your sustainability ambitions.
your sustainability. By embedding By working with your supply chain you
the changes into the heart of the can benefit from suppliers or customers
organisation this will drive momentum. offset scope 3 emissions for which you
both share responsibility.

5. Organisation is key. As PAS 2060 is

to be repeated on an annual basis, 11. Keep up to date on current, pending,
planning and preparation is hugely and potential legislations that may
important in reducing time involved in impact your carbon accounting and
the project. Streamline the process by verification.
developing processes and procedures
to be repeated annually.

6. The data captured through PAS 2060’s

requirements is not limited. Utilise the
data for further analysis in a number of
areas, for example you can identify cost
saving opportunities or ways to improve
performance.

26 PAS 2060:2014 IMPLEMENTATION GUIDE PAS 2060:2014 IMPLEMENTATION GUIDE 27

 NQA ASSOCIATE
PARTNER PROGRAMME
SUSTAINABILITY
TRAINING
This guide is intended to provide a high level introduction into PAS 2060, the context behind
If you are it and the breakdown of the key stages. Our guide also pulls together supporting resources
looking for a to help to guide and inspire you through the implementation process. NQA can support you
with your wider sustainability ambitions, see the courses we offer below.
consultant to
assist you with
E-Learning
verification,
NQA can help!
Our APP has consultants
from all over the country
enlisted on it. The register
is designed to help
you find experienced
consultants who can help. ISO 14001 ISO 50001 GHG Inventory PAS 2060 ISO 26000 and
(Environmental) (Energy) (ISO 14064-1) (Carbon Neutrality) ISO 20121
(Social Responsibility
and Sustainable Events)

Tutor Led:

PAS 2060 NQA Greenhouse

Understanding and Gas (GHG) Inventory
Achieving Carbon Neutrality Calculation and Verification

Tools/resources:

Webinars Blogs/News Guides

To find a consultant to support you through your certification journey contact us on:
0800 052 2424 (option 2) or email sales@nqa.com
28 PAS 2060:2014 IMPLEMENTATION GUIDE PAS 2060:2014 IMPLEMENTATION GUIDE 29
 Point Check Note

ANNEX 1: 12 Have at least 95% of total emissions been accounted

for? (Where a single source contributes more than
50% of the total emissions, the 95% threshold

QES READINESS
applies to the remaining sources of emissions).

13 For organisations – are the boundaries true and fair

CHECKLIST
to the entire organisation, and inclusive of all core
activities? Are any exclusions documented? Has the
equity share, or control approach been used?

14 For products / services – have all scope 3 emissions

Checklist for QES supporting declaration of commitment to carbon neutrality been included? (Lifecycle needs to be taken into
consideration)

Point Check Note

15 What data methods were used? (E.g., primary, or
secondary). Which measuring unit was applied,
1 Who is responsible for collecting data, evaluating, and in what period? Have all sources of data been
preparing, communicating, and maintaining the identified? (Using national government publications
declaration? where possible, and international / industry
guidelines when not).

2 What is the entity the declaration will relate to?

16 Have assessments of uncertainty been conducted
and documented? (This can be a qualitive
3 What is the subject of the declaration? (Including description or quantitative assessment is available).
purposes, objectives, or functionality). Is this rational
and within context? What are the boundaries of the
subject? Are all activities material to the subject 17 Carbon management plan – Has a statement of
considered? commitment been made with set timescales, and
targets of GHG emission reductions? (Including
baseline date, first qualification date, and first
4 Is the subject part of an organisation, or a specific application period). Is the plan documented,
site / location? (Treat as individual purpose, including assumptions and justifications? Has an
objectives, and functionality). offset plan been included?

5 What scope options have been chosen?

18 What process is in place to review target
performance and set corrective action?
6 What date is the entity planning to achieve carbon
neutrality, and maintain for how long? 19 Has any historic GHG emissions data (prior to the
baseline date) being used? Have the historic period
dates been included? Has this data been calculated
7 What methodology have you chosen to use and
why? Has this stayed in keeping with PAS 2060? using the same methodology? Has the assessment
of this historic reduction been made in line with
PAS2060? Has the reporting of historic reductions
8 What is the total carbon footprint excluding offsets? claimed in parallel with total reductions?

9 Have all GHG emissions been included and 20 When the declaration of commitment has been
converted into tCO2e? renewed without declaration of achievement, has
this been recorded?
10 Have GHG emissions contributing to more than
1% of total emissions been categorised into scope 21 Have you included the type of conformity
1, 2 & 3? Have any exclusions been justified and assessment? (NQA provide independent third party).
documented? Have 100% of all relevant scope 1 & 2
emissions been included?
22 Review – Is the QES dated and signed by a senior
representative? Is the QES made publicly available
11 Have any necessary estimations been fair and including references to information? Is the QES
honest, avoiding underestimating? reviewed as necessary?

30 PAS 2060:2014 IMPLEMENTATION GUIDE PAS 2060:2014 IMPLEMENTATION GUIDE 31

 Checklist for QES supporting declaration of achievement of carbon neutrality

Point Check Note Point Check Note

1 What standard and methodology has been 10 Offset documentation – Which GHG emissions have
determined for GHG emissions reduction? Has been offset? What is the actual amount of carbon
this stayed in keeping with PAS 2060? Has this offset, including the type of credits and projects
choice been justified? (The methodology used to involved? What is the number and type of carbon
quantify reductions shall be the same as what’s credits used, and the period of their generation?
used to quantify the original carbon footprint. If an Where is the evidence of the credit retirement?
alternative methodology id available that would (For events, 36 months may replace the standard
reduce uncertainty consistent then this may be used 12 months, but this must be justified including any
provided the original carbon footprint is re-quantified legacy emission savings).
to the same methodology, for comparison purposes.
Recalculated carbon footprints shall use the most
recently available emission factors, ensuring that 11 What is the type of conformity assessment? (NQA
provide independent third party)
for comparison any change in the factors used is
considered).
12 Review – Is the QES dated and signed by a senior
representative? Is the QES made publicly available
2 How have reductions been achieved? (Including
including references to information? Is the QES
assumptions and justifications).
reviewed as necessary?

3 Can confirmation be made that there have been no

changes to the definition of the subject?
Checklist for QES general importance – entities must ensure that the QES...
4 What is the actual reduction achieved as a percent-
age in absolute and intensity terms?
Point Check Note

5 What is the baseline / qualification date?

1 Does not suggest a reduction which does not exist,
either directly or by implication.
6 What is the economic growth rate percentage for
the application period? (Used as a threshold for
2 Is not presented in a manner which implies that
recognising reductions in intensity terms). the declaration is endorsed or certified by an
independent third party organization when it is not
7 Are there any circumstances where a GHG reduction
in intensity terms is accompanied by an increase
3 Is not likely to be misinterpreted or be misleading as
in absolute terms for the subject? Has this been a result of the omission of relevant facts.
justified if so?

4 Is readily available to any interested party.

8 Offsets – What standard and methodology have
been used to achieve carbon offset? Are the credits
genuine reductions? Have the offsetting projects met
the criteria of additionality, permanence, leakage

9 and double counting? Have the carbon offsets

been verified by an independent third party verifier?
Have the credits only been used after the reduction
has taken place? Have credits from carbon
offset projects been retired within 12 months of
achievement declaration date? Have credits from
offset projects provided necessary information
publicly, and been stored and retired in an
independent and credible registry?

32 PAS 2060:2014 IMPLEMENTATION GUIDE PAS 2060:2014 IMPLEMENTATION GUIDE 33

www.nqa.com