ISO Releases Draft ISO 14060 Net Zero Standard for Organisations Worldwide

The International Organization for Standardization published its draft ISO 14060 standard — ISO Net Zero Aligned Organizations — the first global standard designed to support companies in developing credible and comprehensive net zero transition plans. A 12-week public consultation through national ISO members in more than 170 countries is now open, with a country vote expected later in 2026.

ISO 14060 sets out principles and requirements for organisations to develop, implement and communicate a net zero aligned pathway, covering emissions reduction target-setting, transition plan development, implementation actions, and verifiable progress monitoring and reporting. The standard covers reduction of direct and indirect GHG emissions within the value chain including upstream and downstream processes, as well as counterbalancing residual emissions through carbon removal and storage. The working group developing the standard was described by ISO as one of the largest in its history.

The new standard fills a gap left by existing frameworks, providing a unified global reference for net zero transition planning applicable to companies, NGOs and academic institutions across all sectors. Key requirements include setting interim and long-term emissions reduction targets, publishing a transition plan within two years of target-setting, and obtaining validation and verification of progress. Additional topics include the role of carbon credits, carbon removal quality criteria, Scope 1, 2 and 3 coverage, and specific guidance for small and medium-sized enterprises.

ISO noted the standard applies to non-financial institutions, though it can be adopted by financial institutions for their non-financing activities. A parallel ISO 32212 standard for financial institution net zero transition planning was published earlier this year. The 12-week consultation enables national member bodies, including India's Bureau of Indian Standards, to gather domestic stakeholder input before the country vote. Noelia Garcia Nebra, Head of Sustainability and Partnerships at ISO, described ISO 14060 as providing a globally agreed framework to help organisations build credible transition plans.

Key figure — 12-week public consultation open in more than 170 countries