Net Zero Initiative Principles

Carbon+Alt+Delete calculates and reports induced greenhouse gas emissions (Scope 1, 2 and 3) in accordance with the GHG Protocol Corporate Standard and ISO 14064-1.

Emissions removals (e.g. land sector removals under the LSRG framework) are reported separately from gross induced emissions. They are displayed in distinct “Gross Emissions”, “Land Removals”, or “Gross Removals” blocks and are not automatically subtracted from the organizational emission totals.

Avoided emissions (sometimes referred to as “Scope 4”) are not part of theorganizationall inventory under the GHG Protocol. The tool therefore does not provide a built-in mechanism to calculate or deduct avoided emissions from the reported footprint.

No arithmetic addition or subtraction is performed between induced emissions, avoided emissions and removals within theorganizationall inventory. This approach aligns with the philosophy of the Net Zero Initiative, which distinguishes clearly between:

• Induced emissions within the value chain
• Avoided emissions outside the value chain
• Carbon removals or sequestration

This separation ensures methodological transparency and prevents the misinterpretation of avoided emissions or removals as direct reductions of the organisational footprint.