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This programme is designed to be of the highest integrity. Several global sources have informed the development and design of the programme, including; ISO14064: 2018 - Part 1 (ISO), Greenhouse Gas Protocol Corporate Standard (GHGP-CP), Greenhouse Gas Protocol Corporate Value Chain (Scope 3) Standard (GHGPVCS), the Carbon Discolsure Project (CDP), and the Science Based Targets Initiative.


  1. Accurate data collection:

    • Identify and gather accurate and reliable data sources for emissions tracking.

    • Establish protocols for direct measurements, activity data, and emission factors.

  2. Transparent reporting:

    • Develop and document transparent methods and assumptions for emissions calculations and reporting.

    • Ensure stakeholders can access emissions data and results to encourage trust.

  3. Independent verification:

    • Engage a third-party verification agency to verify the accuracy and reliability of emissions data and calculations.

    • Address any discrepancies or areas for improvement identified in the verification process.

  4. Emissions Reduction Targets:

    • Organisations must set emissions reduction targets in line with climate science.

    • Organisations must have 1, 2, 3, 4, 6 and 10-year emissions reduction targets.

    • Adhere to the Science Based Targets Initiative.

  5. Ongoing monitoring and improvement:

    • Establish a process for regular monitoring and updating of emissions data and calculations.

    • Implement process improvements to address issues and increase accuracy over time.

  6. Consistent reporting:

    • Develop and adhere to consistent reporting methods and metrics to allow for accurate tracking of emissions over time.

    • Use industry-standard emissions reporting protocols to ensure comparability with other organisations.

  7. Scope 3 Engagement:

    • Develop a process for engaging with upstream and downstream stakeholders for scope 3 reporting.

  8. Public Disclosure:

    • Organisations must disclose their emissions reporting publicly.

  9. NZ Native Removals:

    • Organisations committing to Net Zero must purchase and cancel removals from NZ Native projects (CarbonZ)


Programme Principles

Commitment to the programme

Organisations must

  • report their emissions inventory annually in accordance with the programme requirements. Any changes to the inventory methodology must be disclosed.

  • Set and comply with their emissions reduction targets.

  • Balance immediately unavoidable emissions with NZ native removals as per the requirements of the respective level of certification an organisation wishes to attain. 


Continuous Improvement

The programme is based on the principle of continuous improvement. This principle underpins the process of data collection, striving to obtain the most accurate and up-to-date information and emissions reductions.

While the programme is intended to create the maximum positive impact, it is recognised that there is imperfect information, limited resources and knowledge gaps that will be addressed through participation in the programme.


External Assurance

Must be obtained from a qualified, independent verification authority.

The integrity of the programme relies on each participant adhering to the rules and requirements set out in the programme which in turn reinforce the GHG statements that each participant is able to make. 


Public Disclosure 

Organisations must disclose sufficient and appropriate emissions information to the public.


GHG Emissions Reporting Requirements


Organisational Boundary

  1. The reporting organisation must define its reporting boundaries in line with its legal structure or group that meets the definition of an organisation in accordance with ISO14064-1. The organisation must draw its financial boundary in order to report operating revenue for the calculation of emissions intensity (emissions per $M revenue).

  2. The reporting organisation must define its intended use and users of the inventory.

  3. The reporting organisation must report and define its organisational structure in sufficient detail to match the needs of its intended user and users.

  4. The reporting organisation must report on all emissions defined in it’s organisation boundary


Consolidation Approach

  1. The reporting organisation must define its consolidation approach that aligns with its intended use and users.

  2. Options are; Operational Control, Financial Control and Equity Share.


Base Year

  1. The GHG emissions inventory shall report a 12-month period of historical data. 

  2. The reporting organisation shall explain the selection of the base year.

  3. Estimates and models shall be allowed where sufficient data is unavailable.

  4. Estimates and models must be disclosed.

  5. The base year may be recalculated where significant changes to the reporting organisation have occurred, emissions factors have changed significantly or there has been the discovery of errors or omissions in the source data.


Reporting Boundary

  1. Organisations must report all material GHG emissions. Material emissions are those that constitute over 1% of the total emissions.

  2. Individual GHGs must be reported separately and reported in metric tonnes as carbon dioxide equivalents.

  3. Emissions must be reported to 1 decimal place where greater than 1 and to 2 decimal places where less than 1.

  4. The reporting organisation must establish and document its reporting boundaries, including all material emissions sources and sinks associated with its operations.

  5. The reporting organisation must define and document the criteria for evaluating significant emissions sources in line.

  6. Non-biogenic and biogenic emissions sources and sinks must be reported separately.

  7. Emissions from imported energy sources shall be quantified using the relevant location-based approach. Where contractual instruments (RECs) exist, the organisation must report according to the relevant market-based approach.


GHG Liabilities

  1. The reporting organisation must quantify and report on the GHG liabilities held within the organisation's boundary. If the organisation holds a significant number of small items holding refrigerants, these must be accounted for.

  2. Where removal enhancements exist, the organisation must report on the potential and contingent liabilities associated with the land use.


Calculation of GHG Emissions and Removals


  1. The reporting organisation shall produce a GHG emissions inventory and management report in accordance with ISO14064-1. The programme rules take precedence over, but must not diminish the requirements of ISO14064-1.

  2. The calculation methodology of the GHG emissions inventory must be documented by the reporting organisation. Any changes to the calculation methodology must be disclosed to the programme and independent verification body.

  3. The reporting organisation shall be aware of international best practices for their industry where appropriate and shall take these into account when developing their emissions inventory.

  4. Pre-verified data may be included in the organisation's emissions inventory, subject to suitable evidence.

  5. The GHG emissions inventory shall be measured and reported in accordance with the following principles outlined in the ISO14064-1 standard.

  • Relevance - select the GHG sources, sinks, reservoirs, liabilities, data and methodologies most appropriate to the needs of the intended user.

  • Completeness - included all and any relevant GHG emissions and removals.

  • Consistency - Enable meaningful comparisons of GHG-related information

  • Accuracy - Reduce bias and uncertainties as far as is practical.

  • Transparency - Disclose sufficient information to cater to the needs of the intended user, for them to make decisions with reasonable confidence.


Emissions Factors and Uncertainty


  1. The reporting organisation will be provided with emissions factors that are current and suitable for the calculation of an emissions inventory.

  2. The reporting organisation may include specific emissions factors from outside of the programme, subject to approval.

  3. The 100-year Global Warming Potentials (GWP) as published in the latest Intergovernmental Panel on Climate Change (IPCC) shall be used to calculate the carbon dioxide equivalents (CO2e) for non-CO2 GHGs. Where government-published factors rely on earlier GWPs, these may also be used.

  4. An aviation multiplier (radiative forcing) must be used in calculations of air travel and air freight.

  5. Data uncertainty must be reported on for all emissions sources; dependent on the data quality, levels of accuracy and any assumptions or models. 

  6. The assessment of data uncertainty shall be assessed qualitatively where quantitative assessment is not possible. Statements of the qualitative or quantitative assessments shall be provided.

  7. Data quality, completeness and accuracy shall be assessed by the verification body and a written report shall be provided.


GHG Data Management


  1. The reporting organisation shall develop and implement data management procedures with sufficient detail to ensure the completeness and comparability of GHG emissions inventories. 

  2. The reporting organisation shall document the process for ensuring data completeness, including data storage and retrieval, persons or roles responsible for the maintenance of data and processes for checking the accuracy of data.


Certification design

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