Technical Clarification
Net Zero Carbon: Level 2 - Occupant Emissions (Measured) - Performance Benchmark including Trajectory
Technical Clarification Number
CARBON-C-NET-7424
Guidance
2025-11-05
Net Zero Carbon: Level 2 Occupant Emissions (Measured) projects (certified or non-certified) to refer to the below guidance document (Using Performance Benchmarks to demonstrate building performance) for demonstrating performance through the use of performance benchmarks when considering Pathway 3 or 4.
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Technical Clarification
Carbon Offsets - Percentage Contribution
Technical Clarification Number
CARBON-C-NET-7362
Guidance
2025-09-30
Projects using carbon offsets to achieve their Net Zero certification must include the completed Carbon Offsets - Percentage Contribution table as part of their short report to account for the total percentage contribution of the offsets.
(Download the excel document [Carbon Offsets - Percentage Contirbution_2025_09] below to complete).
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Technical Clarification
Renewable Energy Certificates (RECs)
Technical Clarification Number
CARBON-C-NET-6796
Guidance
Updated on 2026-05-26 (Original Published Date: 2025-09-26)
Projects seeking to use standalone Renewable Energy Certificates (RECs) for their Net Zero Certification must meet the following criteria/requirements:
Minimum Performance Threshold
The use of standalone RECs (decoupled from offsite renewable energy procurement) is only permitted after demonstrating compliance with a minimum building performance threshold as guided by the Net Zero Technical Manual (Pathways 3 & 4). This is assessed through:
- The onsite checklist, or
- The EWP tool (for industrial or office buildings) as further guided by the guidance document for EWP use in Net Zero assessments
RECs Eligibility & Source
RECs are only permissible if they are generated from renewable energy sources located on the project applicant owned properties.
- Renewable energy sources located on project applicant-owned properties;
- Embedded renewable energy generation systems (renewables located within the project bondary) ; and/or
- Renewable energy procured through approved wheeling arrangements from offsite renewable energy facilities.
Environmental Attributes & Retirement Requirements
The environmental attribute of the project-generated renewable energy may only be claimed if the associated RECs are registered and retired through a reputable, GBCSA-approved platform. The project team must provide the details of the intended REC platform and how it ensures the RECs which are retired are not double counted for approval.
Double counting avoidance
If a building generates RECs but does not retire them for its own use, it cannot apply the associated reduction in energy consumption toward its EBP or EWP ratings, if these were to be targeted.
For wheeled renewable energy arrangements, it must also be demonstrated that renewable energy attributes and associated RECs are exclusively allocated to the project and not simultaneously claimed by another entity
Scope of REC Application
RECs can only be applied to purchased electricity (Scope 2 emissions).
RECs cannot be used for onsite energy generation (Scope 1 emissions).
Zero Carbon Action Plan requirement
A Zero Carbon Action Plan is required. Please refer to Zero Carbon Action Plan – GBCSA.
Performance Period Matching
Retired RECs must match the energy consumption for the defined performance period.
When retiring RECS, the following guidance is to be followed: Technical Clarification Number CARBON-C-NET-4401
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Technical Clarification
Grid Emission Factor (GEF) Net Zero Measured Projects
Technical Clarification Number
CARBON-C-NET-4403
Guidance
2026-02-25
Projects are to use a Grid Emission Factor (GEF) as per the table below for Net Zero Carbon MEASURED certification only.
| GEF (kgCO2e/kWh) | Eskom Integrated Report | Applicable Performance Period |
| 0.997 | 2022 | 2022 / 2023 |
| 0.964 | 2023 | 2023 / 2024 |
| 1.013 | 2024 | 2024 / 2025 |
| 1.038 | 2025 | 2025 / 2026 |
The value is based on Eskom's Integrated Report. The intention is to update this table annually after the latest Integrated Report is published.
Should a later version of Eskom’s Integrated Report be published, and an update to the GEF is not yet provided, a request to the GBCSA is to be made to confirm the GEF applicable for your project.
https://www.eskom.co.za/investors/integrated-results/
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Technical Clarification
Carbon Offsets - Retirement Details
Technical Clarification Number
CARBON-C-NET-4401
Guidance
2023-04-19
Projects using Carbon offsets are to include the following details in the retirement of their offsets -
Retirement details to be included in the Offset registry -
Retired on behalf of XXX, Project Name(s), GBCSA Net Zero, Performance period [XXX - XXX].
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