Summary of Toitū Carbon Programmes' Standard

Toitū has two accredited organisational GHG programmes: Toitū carbonreduce and Toitū carbonzero. Both programmes are based on and fully incorporate GHG measurement standard ISO 14064 part 1, and align with the requirements of the Greenhouse Gas Protocol corporate standard. We have aligned our programme requirements with the recently updated standards. The key requirements to achieve our programme certification are outlined below.

  • The following emissions sources must be included in the inventory (unless they are so small they are insignificant):
    • All direct emissions from the activities of the organisation, or the part of the organisation being certified. Direct emissions come from assets owned or controlled by the organisation, such as emissions from fleet vehicles, boilers, generators and HVAC systems.
    • All emissions from imported energy (electricity, heat and steam)
    • Emissions from business travel and freight paid for by the organisation
    • Emissions associated with waste disposed of by the organisation, as well as the transmission and distribution of electricity, and natural gas
  • When developing their inventory, organisations must also consider:
    • the purpose of the inventory, and the parties that are likely to use the inventory to make decisions
    • Additional indirect GHG emissions considered relevant to intended inventory users. These emissions must be reported where it is a reasonable assumption that the activity is included in the inventory, and where the certification claim implies that the activity is included in the inventory.
  • Organisations must prepare a GHG inventory report. This allows users to understand the inventory and key matters associated with the organisations’ operations
  • Organisations must make their verification or assurance statement  available to their identified intended users. This statement provides some key information about audit process outcomes such as any limitations identified by the auditors.

In addition to a robust measurement of emissions, our programmes have other requirements that drive emissions reductions over time, leading to carbon neutrality. Other requirements of our accredited programmes include:

  • Organisations must set emissions reduction targets and identify projects to reduce emissions in order to meet these targets
  • Organisations must either achieve emission reductions within six years of their initial measurement period (base year), and every six years thereafter, or they must show that they have met or exceeded industry benchmarks. The reductions would ideally be absolute emissions reductions, but improvement in emissions intensity is also accepted.
  • Organisations seeking Toitū carbonzero certification must compensate for any net emissions by purchasing carbon credits that meet Toitū’s requirements.