在《联合国气候变化框架公约》第二十七次缔约方大会(COP27)上发布的ISO《净零排放指南》为净零行动可行方案提供了一个通用基准。该指南将全球最佳实践汇于一处，改变了净零治理各自为政的局面。
该指南为不同行业、规模和司法管辖区的组织了解和规划净零排放提供了统一参考。
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