ISO 14068

ISO 14068 is the most recent international standard within the ISO 14000 family, designed to provide a solid, transparent, and verifiable framework to demonstrate the climate neutrality of organizations, products, services, and territories.

Published in 2023 by the International Organization for Standardization (ISO), this standard emerges as an evolution and natural replacement of PAS 2060, offering greater global harmonization and international recognition in climate-neutrality claims.

In a context of increasing regulatory pressure, growing expectations from consumers and investors, and commitments derived from the Paris Agreement, ISO 14068 becomes a key standard for companies seeking to certify their climate commitments with credibility.

Definition

ISO 14068 sets the requirements and guidelines to quantify, reduce, offset, and verify greenhouse gas (GHG) emissions in order to declare climate neutrality in a transparent manner.
It covers all necessary components:

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

Key Differences from PAS 2060

• Global scope: while PAS 2060 was developed by BSI in the United Kingdom, ISO 14068 is based on international consensus.
• Greater robustness: incorporates learnings from more than a decade of PAS 2060 implementation.
• Regulatory alignment: consistent with the ISO 14060 series and major international reporting frameworks (GRI, TCFD, CDP).
• Official recognition: enables comparability and credibility across markets and international regulators.

Main Requirements

Quantification of GHG emissions

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

Emission reductions

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

Compensation of residual emissions

• Use of certified credits (e.g., Gold Standard, VCS).
• Traceability and permanence of projects.

External verification

• Audits by bodies accredited under ISO.

Transparency and communication

• Publicly accessible declaration.
• Avoid misleading neutrality claims.

Practical Application

ISO 14068 can be applied across multiple areas:

• Organizations: industrial companies, service providers, public administrations.
• Products and services: food, textiles, energy, transport.
• Events: conferences, festivals, sports competitions.
• Territorial projects: cities or regions pursuing climate 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): 2050 neutrality.
• EU Taxonomy Regulation (EU 2020/852): sustainability criteria for investments.

Examples of Application

• Energy multinationals: use ISO 14068 to certify renewable projects as climate-neutral.
• Sustainable fashion companies in Europe: verification of climate-neutral textile products.
• Municipalities in Spain: climate-neutrality plans aligned with ISO 14068.

Benefits of Adopting ISO 14068

• Higher international credibility compared to PAS 2060.
• Access to global markets with increasing climate requirements.
• Prevents greenwashing thanks to verified audits.
• Alignment with EU public policies and ESG criteria.
• Improves reputation and trust among customers and investors.

Challenges and Limitations

• Implementation cost for SMEs.
• Technical demands in gathering indirect emission data.
• Dependence on the quality of carbon credits in still-heterogeneous markets.
• Need for continuous updates in line with scientific and regulatory advances.

Relation to the Circular Economy

Climate neutrality cannot be achieved through offsetting alone but requires structural changes in how we produce and consume. ISO 14068 promotes:

• Circular product design.
• Material reuse to reduce extraction-related emissions.
• Use of renewable energy.
• Logistics optimisation to minimise the footprint.

ISO 14068 represents the new global standard for demonstrating climate neutrality with transparency and verification guarantees. For businesses, governments, and projects, it offers an opportunity to align with international commitments, gain trust in the marketplace, and anticipate increasingly strict decarbonisation regulations.

Ultimately, ISO 14068 is a decisive step in the transition toward a climate-neutral, resilient, and competitive economy.