Standards Development

Scope

This BSI Flex gives recommendations for an organization intending to demonstrate that it has designed its transition to net zero through a clearly defined plan leading to GHG emissions reductions.

It covers how organizations quantify their GHG baseline (emissions and removals), set targets for GHG emissions reductions, create a credible pathway to net zero, and identify those actions or measures necessary to achieve the Net Zero Transition Plan (NZTP). The main focus of this BSI Flex is on planning for mitigation actions leading to GHG reductions, but NZTPs prepared in conformity with this BSI Flex also consider GHG removals and adaptation to climate change.

This BSI Flex provides high level principles and a framework for an organization on delivering its transition to net zero. This can increase transparency, accountability, comparability between NZTPs of organizations and sectors, and help demonstrate where organizations are on their net zero journey. This BSI Flex can also assist the organization’s own sustainability or environmental, social and governance (ESG) reporting.

It does not cover how to develop and maintain a formal carbon or net zero management system but is designed to be used alongside other management system standards which include principles that enable this systematic approach to be followed, including those for quality, environmental and energy management.

This BSI Flex is applicable to all organizations, including companies, not for profit and public sector bodies. It is applicable UK-wide, and its recommendations can also be used by organizations internationally.

This document is primarily for use by small and medium-sized enterprises (SMEs), typically in industry or commerce (sometimes known as the real economy), including those that have not previously been required to consider climate change. However, it can also be used by any organization that has already made significant progress in decarbonization or has achieved carbon neutrality.

It could be of interest to national or regional governments, local authorities, trade associations, non-governmental organizations (NGOs), insurers, banks and other lenders, potential investors, and operators of other initiatives designed to combat climate change and encourage a sustainable transition to net zero. It could also help larger organizations which have SMEs in their value chain mobilize their suppliers or customers. It is not intended to be applied to facilitated or financed emissions by financial institutions.