ISO 14068

ISO 14068-1:2023 (Carbon neutrality) is the international standard that provides a robust, transparent and verifiable framework for demonstrating the carbon neutrality of organisations, products, services and territories. Published in November 2023 by the International Organization for Standardization (ISO), it is part of the ISO 14060 family and superseded PAS 2060, which was withdrawn on 30 November 2025. In a context of rising regulatory pressure, growing expectations from consumers and investors, and commitments stemming from the Paris Agreement, ISO 14068-1 has become the reference standard for credible carbon-neutrality claims.

Definition

ISO 14068-1 sets out the requirements and guidance to quantify, reduce, offset and verify greenhouse gas (GHG) emissions in order to declare carbon neutrality transparently. It covers the full set of components:

• Measurement and reporting of emissions (based on ISO 14064 and the GHG Protocol).
• Real, verifiable reduction plans.
• Use of high-quality carbon offsets.
• Independent external verification.
• Transparent communication to avoid greenwashing.

Key differences from PAS 2060

• Global scope: PAS 2060 was developed by BSI in the United Kingdom, whereas ISO 14068-1 is based on international consensus.
• Greater robustness: it incorporates lessons from more than a decade of PAS 2060 use, with a stronger treatment of material Scope 3 emissions.
• Clear hierarchy: it explicitly prioritises emissions reduction over offsetting.
• Official recognition: as an ISO standard it supports comparability and credibility across markets and regulators.

Main requirements

Quantification of GHG emissions

• Based on ISO 14064-1 and ISO 14067.
• Includes Scope 1, Scope 2 and material Scope 3 emissions.

Emission reductions

• Plans with clear objectives and timelines.
• Prioritisation of reduction over offsetting.

Offsetting of residual emissions

• Use of certified credits (for example Gold Standard or the Verified Carbon Standard).
• Traceability and permanence of projects.

External verification

• Audits by accredited bodies.

Transparency and communication

• A publicly accessible declaration.
• No misleading neutrality claims.

Practical application

ISO 14068-1 can be applied across multiple areas:

• Organisations: industrial companies, service providers and public administrations.
• Products and services: food, textiles, energy and transport.
• Events: conferences, festivals and sporting competitions.
• Territorial projects: cities or regions pursuing carbon neutrality.

Related regulations and frameworks

• Paris Agreement (2015).
• Sustainable Development Goals (SDGs), especially SDG 13.
• ISO 14064 series: GHG measurement and verification.
• ISO 14067: product carbon footprint.
• European Climate Law (2021): climate neutrality by 2050.
• The Empowering Consumers Directive (EU) 2024/825, which applies from 27 September 2026 and bans claims that a product is carbon or climate neutral when the claim rests on offsetting.
• EU Taxonomy Regulation (EU) 2020/852: sustainability criteria for investments.

It is also consistent with major reporting frameworks such as the GRI Standards, the CDP and the climate disclosures now consolidated under the ISSB (which absorbed the recommendations of the former TCFD).

Benefits of adopting ISO 14068-1

• Higher international credibility than the withdrawn PAS 2060.
• Access to global markets with increasing climate requirements.
• Reduced greenwashing risk thanks to independent audits.
• Alignment with EU policy and ESG criteria.
• Improved reputation and trust among customers and investors.

Challenges and limitations

• Implementation cost for SMEs.
• Technical effort to gather indirect (Scope 3) emissions data.
• Dependence on the quality of carbon credits in still-heterogeneous markets.
• The need for continuous updates in line with scientific and regulatory advances.

Relationship with the circular economy

Carbon neutrality cannot be achieved through offsetting alone; it requires structural changes in how we produce and consume. ISO 14068-1 supports circular economy practices such as circular product design, material reuse to reduce extraction-related emissions, the use of renewable energy, and logistics optimisation to minimise the footprint.

At Manglai we help companies measure their carbon footprint and prepare credible carbon-neutrality and sustainability reporting under standards such as ISO 14068-1. Discover Manglai's carbon footprint software.