For one carbon-neutral sentence, name the subject, period and GHG boundary. Record reduction and residual quantities in tCO2e, and whether offsets are used, unused or unknown. A report held off the ad does not qualify the ad. Completing the sheet is not certification and not a lawful claim.

Download the blank sheet. Definitions stay on the comparison page. Offset quality stays on the offsetting guide. Log the live sentence on the claim register. A future net-zero commitment is a different claim.

A completed list is not a carbon-neutral claim

One row per claim. Subject is organisation, product, service or event. Period is a named interval. ghg_boundary names the gases and scopes actually claimed.

reduction_quantity_tco2e, residual_quantity_tco2e and offset_quantity_tco2e are GHG amounts with a named baseline, period and evidence location. They are distinct from billed kWh. Do not treat offsetting billed electricity or gas energy as a carbon quantity.

offset_use is used, not_used or unknown. Genuinely unused offsets differ from unknown offset facts. Unknown cannot be written as unused.

Do not invent reduction or offset shares, and do not make different kinds of percentage add to 100 by assumption. A sourced reduction-versus-offset explanation may be recorded in reduction_versus_offset_note without calculating shares.

qualification_in_the_claim is yes only when the basis, GHG boundary, reduction-versus-offset split and scheme sit in the same communication as the claim, not only in a linked report.

implies_whole_subject_no_net_impact is no unless the public wording and boundary actually support that impression. A scopes-1-and-2-only or electricity-and-gas statement must not imply the whole organisation or product has no net impact.

row_status is ready_for_internal_review, waiting or do_not_use. ready_for_internal_review is a complete preparatory record: subject, period, boundary, matching evidence and matching qualification. It is not certification and not permission to publish. Missing subject, period or boundary, missing evidence, unknown offsets presented as unused, or mismatched qualification stays waiting or do_not_use. There is no carbon-neutral, certified or lawful value.

ASA CAP carbon-neutral advice of 17 June 2026 says marketers should avoid unqualified carbon-neutral or net-zero claims, make reduction versus offsetting clear, name any offsetting scheme, and avoid implying that products generate no or few emissions if that is not the case. The ASA ruling on Charles Tyrwhitt Shirts Ltd of 20 December 2023 upheld a paid Facebook ad stating “We’re proud to be a Carbon Neutral business”. A PAS 2060 report held off-ad was not qualifying information in that ad. That outcome applies to that assessed ad, not to every carbon-neutral claim in clothing.

Standards and law are different layers

Save a copy of the blank file and type into the copy. The files are plain CSV with no formulas.

The CMA Green Claims Code is guidance. CAP Code 11.1 is an advertising rule: the basis must be clear. ISO 14068:2026, published 11 September 2026, is a voluntary carbon-neutrality standard. It replaces ISO 14068-1:2023. The public catalogue entry says the standard does not set net-zero requirements. This page is not a conformity assessment and does not reproduce the standard text.

PAS 2060:2014 is withdrawn from 1 December 2025 on the BSI catalogue. It is not treated as a current specification on this page. Meeting a standard is not a UK legal safe harbour.

Worked example: Northgate’s homepage line

Northgate Services is fictional. Do not copy the Charles Tyrwhitt ad as Northgate’s wording.

Claim What is held Status
Carbon-neutral office Scopes 1 and 2 only. Offset scheme named on an internal PDF. Qualification not in the claim. do_not_use. An unqualified line would imply the whole office has no net impact.
2025 office scopes 1 and 2 residual 2.1 tCO2e offset with a named scheme after a 0.4 tCO2e reduction against a 2024 scopes 1 and 2 baseline tCO2e figures and retirement evidence. Billed kWh recorded separately and not used as the carbon quantity. ready_for_internal_review. Completing the row does not establish lawfulness or authorise publication. Still not a whole-organisation no-net-impact claim. Offset standard is a named fictional scheme.

Limits

This is not a second comparison page, not an offsetting explainer, and not an ISO or PAS walkthrough. A future net-zero commitment is a different claim.