Although both standards, PAS 2060 and ISO 14068-1, address carbon neutrality, there are several key differences between them. The key differences lie in the scope, hierarchical approach (reduction, removal, offset), required evidence of emission reduction before offset, how emission removal is included, and reporting details.

1. Position and scope:

• PASSPORT 2060 is a British specification, while ISO 14068-1 is an international standard.
• PASSPORT 2060 will be replaced by ISO 14068-1 at the end of 2025.
• ISO 14068-1 focuses on carbon neutrality as a step towards achieving zero net emissions as defined in IWA Directive 42:2022.

2. Hierarchical approach:

• ISO 14068-1 It introduces a “reduce – remove – offset” hierarchy and requires evidence of emission reductions before allowing offsets.
• PASSPORT 2060 does not have this hierarchy.

3. Reporting requirements:

• ISO 14068-1 requires reporting of five types of indirect emissions, while the GHG Protocol considers their reporting optional.
• ISO 14068-1 includes emission removal as part of its methodology, while PASSPORT 2060 it only talks about emissions and reductions.
• ISO 14068-1 requires the inclusion of the entity's entire value chain on a "cradle to grave" basis, where appropriate, while PASSPORT 2060 has less stringent boundary setting requirements.

4. Compensations:

• PASSPORT 2060 allows carbon neutrality to be achieved in the first reporting cycle solely through offsets, while ISO 14068-1 this does not allow and requires proof of emission reduction.
• ISO 14068-1 distinguishes between types of compensation and prefers removal compensation over avoidance compensation.
• Both standards set criteria for offsets, but ISO 14068-1 has more detailed requirements and prohibits the use of offsets older than five years.
• ISO 14068-1 requires entities to justify purchasing offsets instead of further reducing emissions. PASSPORT 2060 it does not require it.

5. Carbon Reduction Plan (CRP):

• ISO 14068-1 has stricter requirements for CRP, including 13 elements, documentation of sources and responsible persons, while PASSPORT 2060 it specifies only five elements.
• ISO 14068-1 requires continuous improvement of the entity's carbon footprint to maintain carbon neutrality, while PASSPORT 2060 is not so strict in this area.

6. Other differences:

• ISO 14068-1 requires that any emission reduction activities cause minimal social or environmental harm.
• PASSPORT 2060 allows for historical emission reductions to be taken into account, while ISO 14068-1 does not allow it.

ISO 14068-1 is a more comprehensive and rigorous standard for carbon neutrality. It supports a hierarchical approach, a focus on actual emission reductions, and transparent reporting. It is designed to align with global efforts to achieve net zero emissions. Spring