This document provides guiding principles and recommendations to enable a common approach to achieving global net zero greenhouse gas (GHG) emissions through alignment of voluntary initiatives, standards and national and international policies. This document provides guidance on what organizations can do to contribute to achieving global net zero no later than 2050 and to keep global warming to no more than 1.5°C above pre-industrial levels, with limited or no temperature overshoot. It provides guidance on a common and equitable contribution, and recognizes individual organizations capability in contributing to achieving global net zero. This document provides common terms and definitions, guidance, and specific recommendations on: a) net zero guiding principles for all organizations; b) incorporating net zero into strategies and policies; c) what net zero means at different levels and for different types of organization; d) setting and aligning interim and long-term targets based on equity, latest scientific knowledge, evidence, research agreed good practice; e) actions to take to achieve these targets; f) greenhouse gas emission reductions within the value chain; g) nature protection and restoration; h) reductions, avoided emissions and other climate contributions beyond the value chain; i) offsets; j) credits; k) claims; l) monitoring, measuring and use of appropriate and consistent indicators; m) equity, empowerment, fair share and wider impact; n) transparent reporting and effective communication. This document is intended to align territorial approaches to achieving net zero (e.g. by nations, regions, cities) and value chain approaches by organizations. This document is intended to enable and support all organizations, including governance organizations developing policies, frameworks, standards or other initiatives on climate action for use by others. This document is not intended to replace voluntary initiatives or recognized international standards. It is intended to enable alignment of such initiatives, so that any organization looking to make or support a net zero claim takes a similar approach regardless of the initiative it is associated with. NOTE 1 Governance organizations include: national and sub-national (e.g. regional, local, municipal,) governments, as appropriate; regulators; voluntary initiatives; intergovernmental bodies; international and national non-governmental organizations. NOTE 2 This document does not provide guidance on carbon neutrality for products and services. Information on carbon neutrality for organizations is provided ISO 14068.