As the world intensifies its efforts to tackle climate change, the need for credible, consistent, and globally recognised carbon neutrality frameworks has never been greater. In the UK and beyond, organisations have long relied on PAS 2060 to demonstrate their carbon neutral claims. However, with the recent publication of ISO 14068-1:2023, a new chapter begins—bringing international consensus, stricter integrity, and a future-proof approach to carbon neutrality certification.

This blog explores how ISO 14068 is reshaping the landscape, what it means for the future of PAS 2060, and how UK organisations can prepare for the transition.

What is ISO 14068-1?

Published in November 2023, ISO 14068-1 is the first global standard for carbon neutrality, officially titled:

“Climate Change Management — Transition to Net Zero — Part 1: Carbon Neutrality.”

It provides a rigorous, science-aligned framework for organisations, products, and services to credibly claim carbon neutrality. The standard outlines what must be done to achieve it—not just in terms of offsets, but through real reductions, verified removals, and transparency in reporting.

PAS 2060: A UK Origin Story

PAS 2060, introduced by the British Standards Institution (BSI) in 2010, became a widely accepted tool in the UK for voluntary carbon neutrality declarations. It offered guidance on quantifying emissions, reducing them, and offsetting residuals. However, as global scrutiny around greenwashing intensified, PAS 2060’s flexibility began to draw criticism for lack of enforceable rigour and alignment with net-zero science.

ISO 14068 vs PAS 2060: What’s Changing?

While PAS 2060 has laid the foundation for voluntary carbon neutrality declarations, ISO 14068 raises the bar. Here's how they compare:

1. Global Scope and Recognition

ISO 14068 is internationally ratified and replaces the need for country-specific frameworks like PAS 2060. It enables organisations to demonstrate carbon neutrality on a global scale, meeting increasing expectations from regulators, investors, and customers.

2. Clear Hierarchy: Reduce First, Offset Last

ISO 14068 mandates a strict order: prioritise internal reductions, enhance removals, and only then use high-quality offsets. PAS 2060 allowed greater reliance on offsets, which often led to superficial claims.

3. Mandatory Scope 3 Inclusion

The new ISO standard requires accounting for Scope 3 emissions (e.g., supply chain, downstream use), significantly expanding responsibility. PAS 2060 left this optional in many cases.

4. Defined Carbon Neutrality Management Plan

Under ISO 14068, a certified carbon neutrality plan must include:

• Clear boundaries and emissions scopes
  
  

• Reduction targets aligned with net zero
  
  

• Performance indicators
  
  

• Third-party verification
  
  

This structure is more stringent and comprehensive than PAS 2060’s narrative-based approach.

5. Verification and Transparency

ISO 14068 demands independent third-party validation, documented disclosures, and clear evidence of actions taken. It closes the door to vague or unverifiable claims.

PAS 2060 Withdrawal: What You Need to Know

BSI has announced that PAS 2060 will be withdrawn on 30 November 2025. This gives UK businesses a transition window to align their carbon neutral strategies with ISO 14068.

For organisations already using PAS 2060, this is an opportunity to:

• Reassess your emissions boundary
  
  

• Integrate more robust measurement and verification
  
  

• Reduce reliance on offsets
  
  

• Align targets with science-based net-zero pathways
  
  

Why ISO 14068 Matters in 2025 and Beyond

Boosts Credibility

Amid growing scepticism of “net-zero” marketing, ISO 14068 provides a trustworthy benchmark. It restores credibility by enforcing quantifiable actions over aspirational goals.

Supports International Consistency

With carbon markets, supply chains, and sustainability regulations increasingly global, ISO 14068 brings a unified language that transcends borders.

Prevents Greenwashing

ISO 14068 closes loopholes around unverifiable carbon offsets and shallow declarations. It demands evidence, third-party audits, and a shift from rhetoric to measurable impact.

Aligns with ESG and Reporting Frameworks

The standard complements ISO 14064 (GHG quantification) and ISO 14067 (carbon footprint of products), making it easier for companies to meet climate disclosure requirements under TCFD, CSRD, and UK net-zero regulations.

How UK Businesses Can Prepare

Transitioning from PAS 2060 to ISO 14068 requires more than paperwork. It involves a deeper strategic shift in how carbon neutrality is approached:

1. Conduct a Gap Analysis
   Evaluate how your current carbon management practices compare with ISO 14068 requirements.
   
   

2. Strengthen Emissions Accounting
   Ensure full quantification of Scopes 1, 2, and 3 emissions using standards like ISO 14064-1.
   
   

3. Create a Robust Management Plan
   Define your carbon boundaries, interim reduction targets, and strategy for residual emissions.
   
   

4. Engage an Accredited Verifier
   Prepare for third-party certification by working with qualified assurance providers.
   
   

5. Phase Out Weak Offsets
   Transition to high-quality, verifiable carbon removals or nature-based solutions that align with ISO’s offset integrity criteria.
   
   

Conclusion

As climate accountability becomes a core business responsibility, ISO 14068 is setting the future standard for carbon neutrality. For UK organisations, the transition from PAS 2060 to ISO 14068 is more than a regulatory update—it's a chance to lead with integrity, transparency, and long-term climate impact.

Adopting ISO 14068 not only strengthens your sustainability claims but also aligns your business with the global momentum toward real, science-backed carbon neutrality. With PAS 2060 set to sunset by late 2025, the time to act is now.