. 2018 Sep 20;15(10):2060. doi: 10.3390/ijerph15102060

Table 1.

An overview of key aspects specified in carbon footprint protocols: Publicly Available Specification (PAS) 2050, Greenhouse Gas Protocol Product Standard (GHG Protocol), and ISO 14067 Carbon Footprint of Products (ISO 14067).

Specifications and Requirements		PAS 2050	GHG Protocol		ISO 14067
Goals		To provide a uniform specifications for GHG emissions of goods and services	To provide detailed guidelines on accounting and reporting		To standardize the quantification process and the communication of GHG emissions
Life cycle stage included		Cradle-to-grave	Cradle-to-grave		Cradle-to-grave
					Cradle-to-gate
					Gate-to-gate
		Cradle-to-gate	Cradle-to-gate		Partial life cycle
Cut-off criteria		Exclusion based on materiality (<1%); at least 95% of the complete product life cycle must be included; no scale-up requirement to account for 100%	No cut-off criteria exist, because 100% completeness is necessary		No specific criteria available
Capital goods		Excluded	Excluded, but encouraged to be included when relevant		Excluded if they do not significantly affect the overall conclusions
Biogenic carbon	Carbon storage	Stored carbon within 100 years shall be recorded and accounted for in the CF calculations	For cradle-to-gate system, credit is given to biogenic carbon storage		If carbon storage is calculated, then it shall be separately reported but not included in the CF result
Biogenic carbon	Delayed emissions	A weighting factor is included and proposed	Shall ^a not be included		Shall not be included
Other exclusions	Land-use change	Specific procedure and provides default soil emissions per country	Provides guidance for determining attributable impacts		Direct land-use change shall be separately documented; indirect land-use change should be considered
Other exclusions	Others	Other exclusions include the transport of workers to their workplace and consumers to purchase sites, human energy inputs to the process, and animals providing transport services
Allocation		(1) Avoiding allocation by process subdivision or system boundary expansion (2) Supplementary requirements (3) Economic allocation		(1) Avoiding allocation by process subdivision and redefining the functional unit or system expansion (2) Physical relationships (3) Economic or other allocation methods
Global warming potential		100 years

^a Shall mean recommendation.