ISO Opens Consultation on Net Zero Aligned Organisations Standard

ISO opens public consultation on global net zero standard

ISO has launched a public consultation on its draft standard for net zero alignment. The proposed framework, known as ISO 14060, aims to help organizations make credible net zero commitments and develop credible transition plans. This is the first international standard designed to define what net zero means in practice for companies of all sizes.

The consultation represents a significant step in a process that began at London Climate Action Week in June 2024. BSI and Colombia’s ICONTEC are convening the work on behalf of ISO. Thousands of experts from more than 170 countries are expected to contribute through their national standards bodies.

Publication is currently scheduled for 2027. However, the UK public consultation will run for 12 weeks in summer 2026. Unlike some international standards processes, this consultation is open to UK-based respondents only. Comments from other countries must be submitted through each nation’s own standards body.

From COP27 guidelines to international standard

The initiative builds on earlier work introduced at COP27 in 2022. ISO launched the Net Zero Guidelines, known as IWA 42, to help organizations develop credible climate strategies. Those guidelines are now being converted into a formal international standard with independently verifiable requirements.

This shift matters because guidelines offer advice, while standards set requirements. ISO says the new standard will provide a stable, globally consistent framework that can be assessed by third parties. Consequently, organizations will be able to demonstrate compliance rather than simply following suggested approaches.

The purpose is to create a verifiable benchmark for organizational net zero claims. ISO wants to reduce greenwashing by establishing clearer requirements for credibility. Moreover, the standard is designed to align with the Paris Agreement and support science-based climate action.

The draft standard focuses on emissions reductions across Scope 1, 2 and 3. It emphasizes science-based pathways and reduces reliance on carbon offsets. Therefore, organizations will need to demonstrate genuine emissions cuts rather than purchasing credits to balance their carbon footprint.

UK businesses face tight consultation window in 2026

BSI will run the UK public consultation for 12 weeks during summer 2026. The timing means UK businesses have a limited window to review the draft and submit feedback. This consultation period is shorter than some regulatory processes, so early preparation will be important.

The standard is intended to cover organizations of all sizes and sectors. Small manufacturers will be subject to the same framework as multinational corporations. However, the draft is expected to include proportionate requirements that reflect different organizational capacities.

Businesses that rely on net zero claims for customer contracts or tender processes should pay close attention. Public sector procurement increasingly requires suppliers to demonstrate credible climate commitments. Similarly, investors are demanding greater transparency about how companies plan to reach net zero.

The consultation offers a rare opportunity to shape international requirements before they become fixed. Once published, the standard will likely influence regulatory expectations, investor criteria and customer demands across multiple markets. Therefore, businesses that engage early can ensure their practical concerns are reflected in the final text.

UK companies already working on carbon reduction may find their existing approaches need adjustment. The standard will define specific requirements for target setting, measurement and reporting. In addition, it will establish how organizations should account for Scope 3 emissions from their supply chains and customer use of products.

Timeline shifts suggest complex development process

The publication timeline has been revised since the project launched. Earlier expectations pointed to a 2025 consultation and 2026 publication. The current schedule now shows a summer 2026 consultation with publication in 2027.

ISO has not publicly explained the delay. However, developing international standards for complex topics often takes longer than initially planned. The involvement of more than 170 countries creates significant coordination challenges. Furthermore, reconciling different national approaches to net zero definitions requires extensive negotiation.

The revised timeline gives businesses more time to prepare. Organizations can use the period before summer 2026 to review their current net zero strategies and identify potential gaps. This preparation will help them submit more informed consultation responses.

Nevertheless, the delay also extends uncertainty. Companies making net zero commitments today lack a definitive international benchmark. They must rely on existing frameworks like the Science Based Targets initiative while awaiting formal ISO requirements.

What the standard will cover for organizational climate claims

ISO 14060 will define what constitutes a credible net zero strategy at the organizational level. This includes how targets should be set, measured and verified. The standard will establish requirements rather than offer guidance, making it assessable by third-party auditors.

According to LRQA, the standard will provide clear definitions and measurable criteria for net zero alignment. Organizations will need to demonstrate that their plans are consistent with limiting global warming in line with the Paris Agreement. This means showing how their emissions reduction trajectory contributes to keeping temperature rise well below 2 degrees Celsius.

The emphasis on Scope 3 emissions represents a significant challenge for many businesses. These indirect emissions from supply chains and product use often account for the majority of an organization’s carbon footprint. The standard will require organizations to address these emissions systematically rather than focusing only on direct operational impacts.

Science-based pathways will form the foundation of acceptable net zero plans. Organizations will need to demonstrate that their reduction targets align with climate science rather than arbitrary goals. In addition, they will need to show credible plans for achieving those targets within specified timeframes.

The standard will also address the role of carbon offsets. While not eliminating offsets entirely, ISO 14060 is expected to limit their use and prioritize direct emissions reductions. This reflects growing concern that over-reliance on offsetting undermines genuine climate action.

Core requirements for UK organizations under the draft

• Organizations must develop science-based emissions reduction pathways that align with Paris Agreement temperature goals and demonstrate credible plans for achieving net zero.
• Scope 1, 2 and 3 emissions must all be measured, reported and reduced, with particular attention to supply chain and indirect impacts that often represent the largest share of carbon footprints.
• Net zero strategies must prioritize direct emissions reductions over carbon offsetting, with clear limits on the extent to which organizations can rely on credits or compensation schemes.
• Target setting and measurement approaches must be independently verifiable by third parties, moving beyond self-declared commitments to assessable standards.
• The standard applies to organizations of all sizes and sectors, creating a consistent framework that covers small businesses alongside large corporations.
• UK businesses can participate in shaping the final standard through a 12-week public consultation running in summer 2026, with comments submitted through BSI.

How this affects procurement, investment and commercial risk

The standard will likely become a reference point for evaluating climate claims across multiple commercial contexts. Procurement teams, investors and regulators already ask suppliers and investee companies to demonstrate credible net zero plans. Once published, ISO 14060 may become the benchmark they use to assess those plans.

Public sector procurement in the UK increasingly includes environmental criteria. PPN 06/21 requires central government suppliers to publish carbon reduction plans. As standards like ISO 14060 emerge, procurement teams will have clearer frameworks for evaluating whether those plans meet credible thresholds.

Similarly, investors are demanding greater climate transparency. Asset managers want to understand whether portfolio companies have credible transition plans that protect long-term value. An international standard provides a common language for these assessments and reduces the risk of inconsistent reporting.

For businesses, this creates both opportunity and risk. Organizations with genuinely credible net zero strategies will be able to demonstrate compliance with a recognized international benchmark. This could strengthen their competitive position in tenders and improve access to green finance.

Conversely, companies making vague or unsubstantiated net zero claims face growing exposure. As the standard establishes clear requirements, customers and investors will find it easier to identify greenwashing. Therefore, businesses should review their current commitments against the emerging framework and address gaps before the standard is published.

Supply chain implications deserve particular attention. Many large organizations now require their suppliers to demonstrate climate action. An international standard will make it easier for buyers to set consistent expectations across their supply base. Smaller suppliers may need support to meet these requirements, creating demand for carbon reporting programs that help businesses comply with customer and regulatory expectations.

Building internal capability ahead of publication

Organizations should start preparing now rather than waiting for publication in 2027. Understanding current emissions across all scopes provides the foundation for any credible net zero strategy. Many businesses have measured Scope 1 and 2 emissions but lack comprehensive Scope 3 data.

Developing this capability takes time. Supply chain emissions require engagement with suppliers who may have limited data themselves. Product lifecycle emissions need detailed analysis of materials, manufacturing processes, distribution and end-of-life treatment. Starting this work early means businesses can identify data gaps and build collection systems before requirements become mandatory.

Training also matters. Sustainability teams need to understand the science-based approaches that underpin credible net zero planning. Finance teams need to incorporate climate considerations into investment decisions and risk management. Procurement teams need tools to evaluate supplier climate performance. Professional development in carbon measurement and net zero strategy helps organizations build the internal expertise they need.

Governance structures should reflect the importance of climate commitments. Net zero targets require long-term planning, significant investment and cross-functional coordination. Organizations that treat climate action as a technical compliance exercise rather than a strategic priority will struggle to meet emerging standards.

Smaller businesses face particular challenges. They often lack dedicated sustainability staff and must integrate climate action into existing roles. However, the standard is intended to be proportionate. The consultation process offers an opportunity to ensure requirements reflect the practical constraints facing SMEs while maintaining credibility.

Authoritative sources for detailed information

BSI is the UK’s national standards body and will manage the UK consultation process. Their website provides information about upcoming consultations and how UK organizations can participate. Businesses should monitor BSI announcements for specific dates when the summer 2026 consultation opens.

ISO publishes information about standards development through its website. The ISO 14060 project page provides updates on the development timeline and key milestones. This source offers the most authoritative information about the international process.

The Department for Energy Security and Net Zero sets UK climate policy and may provide guidance on how the standard relates to domestic requirements. While the standard is international, UK businesses should understand how it intersects with national regulation and procurement policy.

Organizations already working on science-based targets can find resources through the Science Based Targets initiative. This framework has informed the development of ISO 14060 and provides practical tools for setting emissions reduction goals aligned with climate science.

For businesses seeking support with carbon measurement and net zero planning, advisory services that combine compliance expertise with practical implementation support can help translate emerging standards into concrete action plans tailored to specific business contexts.