What are carbon accounting standards for pharmaceutical companies?

Summary Most carbon requests reaching pharma companies today come from customers and health systems, not from law. They are voluntary in the legal sense, and in NHS England tenders they are already a pass or fail condition. Three standards sit under almost every request: the GHG Protocol for the company, ISO 14067 with PAS 2090 for a medicine, and ISO 14064-3 or ISAE 3410 for the assurance check.