Raising the bar of net zero: How a new ISO standard could set us on the right path
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By Net zero dominates climate discussions, with over 1,000 companies setting a plan to get there. However, without a harmonised approach, each ‘net zero’ claim can be different from the next. Multiple definitions and methodologies have created a whirlwind of confusion, inaccuracy, and even deception.
Effective standards can help by bringing clarity to companies. And the International Standardization Organization’s upcoming standard (ISO 14060) on net zero aligned organisations aspires to be that much-needed guide.
Due to be published ahead of COP30 in November 2025, ISO 14060 will go beyond target setting, focusing also on implementation. If done right, this standard could strengthen the credibility of net zero claims by becoming the leading international benchmark, allowing companies to play a real part in the green transition.
Putting method into the madness: What is truly net zero?
Net zero claims that align with the goals of the Paris Agreement all have one thing in common: they start with immediate and deep emission reductions. When all possible efforts to significantly reduce emissions within an organisation’s own value chain, residual emissions (those remaining after decarbonisation has reached its full capacity, typically 5 to 10% of company’s baseline emissions) are addressed through other climate initiatives beyond its value chain.
Unfortunately, not all net zero claims take this approach. Some simply attempt to greenwash large swathes of emissions using carbon removals or emission avoidance projects, known as carbon offsetting. This widespread practice can be misleading and delay real emissions reduction.
This confusing status quo is exacerbated by fragmented guidance made up mostly of voluntary standards. ISO 14060 could fill this gap by providing guidance from accounting to setting credible criteria, monitoring, and auditing. Each part of the journey to truly reach net zero according to science.
ISO’s new standard will be based on its 2022 Net Zero Guidelines (IWA 42:2022). These set a good basis to which the new standard must remain true.
The ISO Net Zero Guidelines contain clear steps, targets, and principles to ensure high quality net zero pledges. For example, organisations should set interim targets every 2 to 5 years, aligned with 1.5°C science-based pathways that prioritise emissions reduction over carbon offsetting.
Keeping the bar high for quality carbon accounting.
ISO 14060 is being developed at a time when the quality of carbon accounting and just transition pathways are under threat. Take, for example, the recent publication by the Science Based Targets Initiative’s (SBTi) Board of Trustees supporting offsetting as a credible way to abate value chain emissions instead of reducing emissions at the source. We must not let this become acceptable.
It is now up to ISO experts working on 14060 to reverse this downward trend by providing quality guidance on how to reach net zero.
