On June 17, 2026, the International Organization for Standardization (ISO) launched a 12-week public consultation for the ISO Net Zero Aligned Organizations Standard, known as ISO 14060. According to ISO, this represents "the world’s first international independently verifiable standard designed to support organizations in developing credible and comprehensive net zero transition plans."
The consultation includes ISO's members in more than 170 countries, with national consensus positions due by early September. The British Standards Institution and ICONTEC, Colombia's National Standards Body, co-led the international working group developing the standard.
ISO 14060 requires organizations — including businesses, governments, nonprofits, universities, and financial institutions — to publish a detailed transition plan within two years of setting a net zero target. The plan must include data justifying emissions reduction strategies, timelines for planned actions, processes for integrating climate strategy into business operations, and details on carbon credit use. The standards include separate guidance for small and medium-sized companies, allowing them to report progress every three years rather than annually.
ISO says it aims to address fragmentation in net zero transition planning. Companies currently navigate multiple national disclosure rules, voluntary frameworks, sector guidance, and investor expectations. An internationally recognized standard could align these demands and help investors compare corporate climate plans across markets and sectors.
More than 130 countries have committed to net zero emissions through climate legislation, national policy frameworks, or public pledges, yet many organizations lack clear frameworks and face difficulties translating those targets into actionable implementation strategies. ISO Head of Sustainability and Partnerships Noelia Garcia Nebra said, "ISO 14060 has been developed to provide a globally agreed framework that helps organizations build credible transition plans while supporting resilience, innovation and long-term growth.”
ISO 14060 builds on the ISO Net Zero Guidelines launched in 2022. The standard was developed through nearly two years of negotiations involving experts from business, government, academia, civil society, and national standards bodies.
ISO is also developing ISO 32212, a separate transition planning standard for financial institutions, and partnering with Greenhouse Gas Protocol to combine emissions accounting guidance into co-branded standards. The draft standard references the Science Based Targets initiative's (SBTi) Corporate Net Zero Standard version 2.0, released June 11.
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