ISO 14060 Enters Public Consultation

Net zero targets are now a regular part of corporate sustainability reporting. Draft ISO 14060 sets out a proposed framework for how organisations would structure those targets, support them with evidence and communicate progress towards net zero.

The International Organization for Standardization (ISO) launched the public consultation for the ISO Net Zero Aligned Organizations Standard (ISO 14060) on 17 June 2026. ISO describes the draft as the “world’s first international independently verifiable standard” for credible and comprehensive net zero transition plans. Comments are submitted through National Standards Bodies (NSBs), which set national deadlines.

For organisations, the draft shifts attention from net zero statements to the evidence, targets and verification behind them.

What ISO 14060 Is

ISO 14060 is a draft international standard on net zero for organisations. It sets out principles, requirements and guidance for developing, implementing and communicating a net zero aligned pathway and progress on transition planning.

The standard is being developed to convert the ISO Net Zero Guidelines (IWA 42:2022) into a verifiable International Standard. ISO describes the purpose as helping organisations demonstrate credible and verifiable progress towards net zero, in line with the aims of the Paris Agreement.

Noelia Garcia Nebra, Head of Sustainability and Partnerships at ISO, said: “ISO 14060 has been developed to provide a globally agreed framework that helps organizations build credible transition plans while supporting resilience, innovation and long-term growth.”

The international working group is co-convened by the British Standards Institution (BSI), the UK National Standards Body, and ICONTEC, Colombia’s National Standards Body.

What the Draft Covers

ISO 14060 is not only about setting a net zero target. The draft covers the main elements an organisation may need to support a public claim about its net zero pathway, transition plan or progress:

• greenhouse gas inventories;
• Scope 1, Scope 2 and Scope 3 emissions;
• target-setting and interim targets;
• activity targets;
• transition planning and actions;
• carbon credits and carbon removals;
• progress reporting;
• net zero claims;
• validation and verification.

Activity targets can also be measured through non-GHG metrics, such as energy efficiency, moving away from fossil fuels and deforestation-related measures.

The draft distinguishes between organisational net zero and global net zero. Organisational net zero is what an organisation aims to achieve within its own remit. Global net zero is the wider outcome to which organisations contribute collectively.

It also separates net zero from carbon neutrality. Carbon neutrality can use carbon credits alongside emissions reductions. Under ISO 14060, credits cannot be used to claim that greenhouse gas emissions reduction targets have been met. They are not prohibited entirely. The draft recognises them as a contribution to global net zero and allows them as one possible remedial action in specified circumstances, including where an organisation falls short of an interim target.

For organisational net zero, residual emissions must be counterbalanced with removals that meet quality criteria.

Status and Consultation Process

ISO lists ISO/DIS 14060 as under development and in the enquiry phase. The Draft International Standard (DIS) ballot was initiated for 12 weeks from 17 June 2026. In the UK, BSI says its consultation closes on 17 August 2026 and that the standard is expected to be published in 2027.

The consultation is not limited to ISO members themselves. Businesses, policymakers, regulators, non-governmental organisations, civil society, researchers, academics and individuals with relevant expertise or interest can participate through the relevant NSB.

Each NSB reviews comments through its national committee. It then submits national comments and a country vote to ISO.

ISO standards are voluntary unless they are referenced elsewhere, for example in contracts, regulation or procurement requirements. ISO 14060 uses “shall” for requirements that must be met to demonstrate conformity and support claims. “Should” indicates recommended practice, “may” indicates a permitted approach, and “can” describes what is possible.

Who It Applies To

The draft applies to public and private sector organisations. It includes guidance for small and medium-sized enterprises, but the SME annex does not create a separate, lighter basis for conformity claims.

The standard does not apply to territories or sectors. It also does not cover products, services, events, brands or claims about them.

ISO 14060 has been developed mainly for non-financial institutions. Financial institutions may use it for their non-financing activities. A separate standard, ISO 32212:2026, addresses net zero transition planning for their financing activities.

Claims, Scope 3 and Interim Targets

Many organisations already publish climate targets, transition plans or net zero statements. ISO 14060 links those statements to evidence, requirements and claims.

The draft sets out four claim stages:

• net zero aspiration;
• net zero aligned transition plan;
• net zero aligned progress;
• net zero achievement.

Each stage has criteria. Claims must be validated and verified. The guidance allows first-party, second-party or third-party validation and verification, but notes that stakeholders are more likely to see claims as credible when they are checked by an accredited third party.

Scope 3 is also important. Organisations must quantify significant Scope 3 emissions. All Scope 3 emissions are included in long-term net zero target-setting, while interim targets may focus on significant categories.

The timing of interim targets is another practical point. The first interim target must be set no more than five years from the target-setting year. Later interim targets can be up to ten years apart.

What to Watch Next

The consultation period may lead to changes in some of the draft’s most practical areas: claim criteria, Scope 3 coverage, the treatment of carbon credits and removals, remedial action, and validation and verification expectations.

Another point to watch is the ISO–GHG Protocol partnership announced in September 2025. The guidance says relevant outputs from that work may be considered in the final drafting stages of ISO 14060.

For organisations already publishing net zero targets or transition plans, ISO 14060 provides a useful reference point for gap analysis. The main question is whether current disclosures can support the pathway, progress and claim being made.