23 June 2026
The launch of the public consultation on a new global Net Zero Standard comes at a critical moment for climate action by organisations, as the credibility and effectiveness of carbon cutting efforts comes under increasing scrutiny.
The ISO 14060 Net Zero Standard aims to establish a universal baseline for what credible net zero action looks like across organisations. By bringing together international best practice within a single framework, it has the potential to address the fragmented landscape of net zero standards, guidance and reporting requirements that many organisations currently face.
As net zero commitments become increasingly widespread across both the public and private sectors, scrutiny is growing over their credibility and effectiveness. Key questions remain about how many organisations are on track to meet their targets, how many are being delayed or revised, and what mechanisms exist to ensure accountability when commitments are not met.
The consultation also comes amid increasing debate about the role of carbon offsets in net zero strategies. ISEP is examining the risks associated with over-reliance on offsets and the extent to which they can undermine confidence in organisational net zero claims if they are used in place of direct emissions reductions.
A robust international standard could help provide greater clarity, consistency and transparency for organisations seeking to demonstrate credible progress towards net zero. The consultation presents an opportunity to ensure that the draft standard addresses the challenges that have contributed to confusion and inconsistency in net zero governance to date.
Martin Baxter, Deputy CEO of the Institute of Sustainability and Environmental Professionals (ISEP), said: “The success of ISO 14060 will ultimately depend on whether it strengthens confidence that net zero commitments are backed by meaningful action, transparent reporting, and measurable outcomes.
"This will ultimately depend on how it addresses the issues that continue to generate debate among practitioners, policymakers, and the public.”
One of the most significant issues is the role of carbon credits. The draft standard states that carbon credits cannot be used to claim progress towards interim or net zero greenhouse gas emission reduction targets.
At the same time, it sets out circumstances in which carbon credits may be used, including for counterbalancing residual emissions at net zero, contributing to global net zero, addressing historical emissions, and in some circumstances helping organisations maintain or regain a claim after missing an interim target.
These provisions raise important questions about how organisations should distinguish between emissions reductions, carbon removals and offsetting activities, and how claims relating to each can be communicated transparently. Clarity on these issues will be essential if the standard is to strengthen trust in net zero claims and avoid creating new sources of confusion.
For sustainability and environmental professionals, the key question is not simply whether organisations are setting net zero targets, but whether the standard creates a credible framework for delivering them, which can be evidenced.
The consultation also raises important questions about how organisations should manage residual emissions and the role that carbon removals should play in credible net zero strategies.
The draft standard draws a clear distinction between reducing emissions and counterbalancing residual emissions, which is an important principle. However, significant questions remain about how organisations identify what emissions are genuinely residual, how future removals capacity is assessed, and how transparency and accountability are maintained when organisations fall behind their transition plans.
International standards provide a consistent set of benchmarks for products, processes, services and materials. They cover a huge range of activities and establish rules, conditions or guidelines for repeatable technical tasks, defining what great looks like for businesses and consumers alike – to ensure reliability, build trust, and simplify choices.
Standards are the distilled wisdom of people with expertise in their subject matter. Prominent ISEP members – particularly Fellows – help steer the development of many global standards for environmental sustainability. This amplifies our impact and influence in the global transition to a sustainable future.
ISEP Fellow Nigel Leehane FISEP CEnv has been the lead convenor of the global working group developing the ISO 14060 Net Zero Standard.
ISEP will be encouraging members to examine whether the standard provides sufficient safeguards against over-reliance on future carbon removals, whether the proposed approach to carbon credits strengthens confidence in net zero claims, and whether organisations will be required to demonstrate meaningful progress rather than simply maintain long-term commitments.
ISEP is particularly interested in hearing from members on several areas during the consultation process:
Here is the ISO 14060 Net Zero Standard - Public Consultation Guidance.
To take part in the public consultation and help shape the response to this pivotal international standard for net zero transition planning, you must go to the relevant standards body in your country of residence.
For UK residents, here is the ISO Net Zero Standard - UK Public Consultation.
