This IUPAC study aims at formulating recommendations concerning the metrological traceability of a measurement result in chemistry. It is intended to provide the chemical measurement community with a consistent view of the creation, meaning, and role of metrological traceability and its underpinning concepts. No distinction is made between measurement results obtained in "high metrology" and in the "field". A description is given of the calibration hierarchies needed in different circumstances to arrive at metrological traceability along a metrological traceability chain. Flow charts of generic calibration hierarchies are presented as well as a variety of examples. The establishment, assessment, and reporting of metrological traceability are discussed, including the provision of metrological references by a metrological institutional framework and the role of interlaboratory comparisons.