My GHG report shows net emissions after subtracting carbon offsets. Is that allowed?

No. A GHG inventory reports gross emissions by scope. Carbon credits you bought and retired are reported separately, with the registry, project and quantity, never subtracted from Scope 1, 2 or 3. If you make a carbon neutral claim, show the gross footprint and the credits retired side by side.

What the standards say

• GHG Protocol Corporate Standard: scopes are reported as gross figures; offsets bought or sold are optional information reported separately.
• ISO 14064-1: the inventory reports emissions and removals within your boundary; purchased credits are not part of it.
• SBTi: credits do not count toward a near-term reduction target.
• BRSR: Scope 1 and 2 are disclosed as gross emissions.

How to present credits correctly

1. Report Scope 1, 2 and 3 as calculated.
2. Below them, list credits retired in the period: quantity, registry, project ID, vintage and serial numbers.
3. If you claim carbon neutrality for a product, event or the company, name the standard you follow, such as ISO 14068-1, and its reduction requirements.

Why netting is a red flag

A net figure hides whether emissions actually fell. A buyer comparing suppliers, or a lender checking a sustainability-linked loan KPI, needs the gross number, and a netted figure is likely to be questioned. In the EU, product claims of neutral or reduced impact based on offsetting are banned from 27 September 2026.

Removals inside your boundary are different

Carbon removed on land you own, such as trees on your premises, is reported as removals separately from emissions under ISO 14064-1. It is still not subtracted inside a scope total.

Worked example: presenting credits next to the inventory

• Scope 1 and 2: 1,200 t CO2e (gross)
• Credits retired in the year: 300 t, listed with registry, project and serial numbers
• Correct: report 1,200 t and, separately, 300 t of credits retired
• Wrong: report net emissions of 900 t

What Senseible does here

Senseible reports gross Scope 1, 2 and 3 figures built from your documents. Carbon credit eligibility signals and marketplace listings sit separately and are never deducted from the inventory.

• Can credits count toward an SBTi target
• ISO 14068 carbon neutral requirements
• Net zero vs carbon neutral

Sources: GHG Protocol Corporate Standard, reporting GHG emissions, ISO 14064-1:2018, organisation-level GHG inventories (iso.org), SBTi Corporate Net-Zero Standard

Last reviewed 2026-10-20.