ScopeThis protocol provides guidance for estimating the emission reductions that could result from the provision or sourcing of low or zero carbon information and communication technology (ICT) services. This is an increasingly important topic not only because ICT has growing environmental impacts, but also due the technical complexities which underlie the delivery of ICT as a service, especially in respect of the growing use of cloud computing and the provision of ICT services over the internet. The protocol can be used both for creating verifiable emission reductions for carbon trading, and the quantification and reporting of related low or zero carbon ICT initiatives within corporate sustainability reports.