ISO consults on draft international net zero standard

On 17 June 2026, the International Organization for Standardization (ISO) launched a 12-week public consultation on its draft net zero standard for non-financial institutions (ISO/DIS 14060). 

ISO state that the draft transforms the existing ISO Net Zero Guidelines into a “verifiable” standard.

Businesses (including SMEs), governments, researchers and civil society organisations are all encouraged to participate in the public consultation process. Comments must be provided to member countries’ national standards body which, in the UK, is the British Standards Institute (BSI). Guidance on how to participate can be accessed here and here. Non-UK based respondents can find their national standards body here.

This consultation is one of several recent developments in transition planning standards. Earlier this month, ISO also published the final version of the net zero standard for financial institutions (ISO 32213:2026) and SBTi has published its updated Corporate Net-Zero Standard Version 2.0. 

Key takeaways

• Businesses adhering to the standard will need to follow a recognised net zero pathway aligned to the Paris Agreement's global temperature goals. Whilst the standard does not spell this out explicitly, in practice, this is likely to mean a pathway consistent with limiting global warming to 1.5 degrees Celsius. There is some flexibility for businesses operating in emerging economies and those in countries with national net zero targets after 2050 (or no national net zero targets at all). 

• Net zero claims will need to be backed up. The standard introduces a structured progression of four recognised net zero claims – from "aspiration" through to "achievement" – each of which must be validated and verified. This mirrors incoming tightening requirements under EU consumer protection law (i.e. the EmpCo Directive), which will soon require independent expert verification of environmental claims about future performance.

• Missing a target does not automatically mean retracting your net zero claim. The standard includes a remedial framework allowing businesses to maintain their net zero claim whilst addressing a permissible overshoot, provided they make a public statement.  However, businesses that exceed the permitted threshold will need to withdraw their claim.

• Carbon credits and carbon removals can be used to address unavoidable residual emissions. The standard permits businesses to use high-quality carbon removal and credits to offset emissions they cannot eliminate entirely, provided these are consistent with specific requirements in the standard and the business’s selected net zero pathway.

• The standard is still in development, and businesses can influence the outcome. The current consultation closes in early September, after which national standards bodies will consolidate responses and submit them to ISO. The final text may change before a vote is held, making now a good time for businesses to engage with the process.

Scope and general approach

Similarly to the standard for financial institutions, ISO/DIS 14060 does not provide a fixed transition plan template. Instead, it prescribes principles (taken from the existing ISO Net Zero Guidelines) and requirements companies will need to adhere to when developing, implementing and communicating their net zero strategy and progress. 

To comply with the standard, a company’s net zero strategy must follow a sectoral, national, or global pathway that is consistent with the global temperature goals of the Paris Agreement and meets certain specified criteria (e.g. the pathway must have been developed by a third party taking climate science into account and there cannot be high feasibility concerns around the scaling of technology to achieve the pathway). Whilst the standard does not expressly specify pathways must be consistent with the Paris Agreement’s primary temperature goal of limiting global warming to 1.5 degrees Celsius, this is strongly implied. 

The net zero pathway selected should reflect principles of equity and justice, allowing larger carbon budgets for organisations operating in emerging economies. The standard envisages that businesses operating in certain countries may set organisational net zero targets after 2050 (e.g. aligned to their country’s net zero target date or, if no target date has been set, a date according to the country’s World Bank income category level). 

What targets do I need?

Businesses must set a long-term Scope 1, 2, and 3 net zero target and an interim emissions reduction target in accordance with their chosen pathway (e.g. 2030 and 2050) and develop additional interim supporting targets at intervals of 5-10 years. 

Businesses must use 2020 as their target and pathway base year (or, if the pathway uses a base year after 2020, cumulative global GHG emissions since 2020 must be subtracted from the carbon budget underlying the pathway). 

Businesses must also estimate their anticipated residual emissions (which fall outside of the scope of its emissions reduction targets) and set milestones for the use of “high quality durable” carbon removal (for Scope 1) or credits (for Scope 2 and 3) to counterbalance these residual emissions.

Validation or verification of net zero claims

The standard establishes a strict framework around the making of four claims related to a business’s net zero progress. Each claim is envisaged as building on the preceding one, and businesses should start at either (1) or (2) depending on their process maturity:

1. “Net zero aspiration” – the business has started on the net zero alignment process and will set net zero targets and develop a transition plan.

2. “Net zero aligned transition plan” – the business has set net zero targets and developed a transition plan and commits to its implementation.

3. “Net zero aligned progress” – the business is making progress on the pathway to net zero and is meeting its interim targets (or taking remedial action).

4. “Net zero achievement” – the business has achieved net zero and is committed to maintaining that status.

Fulfilment of the relevant requirements for each claim must be validated and verified in accordance with specified ISO standards. Businesses can choose whether this is conducted internally, by a second party (e.g. customer), or by an external and independent third party. 

The standard recognises that businesses may not always meet their targets and provides for a remedial framework that allows businesses to maintain their net zero claims whilst they address the permissible overshoot. In such circumstances, businesses must make a public statement alongside any net zero claim explaining that it is in an adjustment period. If the business has exceeded permissible overshoot thresholds, it must withdraw its claim.

The requirement for validation and verification of net zero claims is similar to incoming requirements under the Empowering Consumers for the Green Transition Directive (EmpCo), which amends existing EU consumer protection legislation to expand the categories of blacklisted and potentially misleading sustainability claims. This includes a requirement for environmental claims relating to future performance (including, feasibly, net zero transition plans) to be verified by an independent expert. For more information, see a recording of our recent webinar here.

Reporting

Businesses will be required to publicly report on their progress against their targets at least annually, and may do so using other reporting standards and schemes provided the requirements of ISO/DIS 14060 are met.  

What is the ISO?

ISO is an independent, non-governmental international organisation made up of national standards bodies in over 170 countries which, through international expert committees, develop global standards intended to make products, services and systems safer. 

Businesses can seek to get their systems and processes certified by an independent body against the requirements of a specific ISO standard. ISO does not itself perform certification.

Next steps 

In early September, once the consultation closes, committees within each national standards body will consider and collate national comments on the draft to establish a national consensus position. 

These will be submitted to ISO for consideration by the international working group, who can make further changes to the draft before it is put to a vote by ISO members. 

Separately, the SBTi Corporate Net-Zero Standard V2.0 will take effect from 31 January 2027, with a transition period until the first quarter of 2028. For our thoughts on what has changed, see our separate blog post.