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...Sheet frontpage climate neutral standard vs ndash september certification program content a introductionb abbreviations amp glossaryc criteria of the development and implementation management system definition organisational operational boundaries calculation ghg footprint ascertainment baseline annual reduction target internal plan public reporting claims makingd theory changeannex list mandatory optional emission sourcesannex sector benchmark toolannex database with permitted factor sources secondary data b methodsannex flexibility rules for product certificationannex insetting approachannex tool organisationannex serviceannex self assessment...