PAS 2060

PAS 2060 is the first internationally recognised specification that defines how to demonstrate carbon neutrality in organisations, products, services, and events. Developed by the British Standards Institution (BSI) in 2010, it provides a methodological framework to measure, reduce, and offset greenhouse gas (GHG) emissions in a verifiable manner.

In a context where governments, companies, and consumers demand more transparent climate commitments, PAS 2060 has become a benchmark standard for organisations seeking to declare carbon neutrality with credibility and trust.

What is PAS 2060?

PAS 2060 (Publicly Available Specification) is a technical document that provides the requirements for an entity to declare carbon neutrality in a consistent, transparent, and verifiable way.

Unlike general environmental management standards, PAS 2060 focuses exclusively on carbon neutrality and defines:

• How to calculate the carbon footprint.
• How to establish emission-reduction plans.
• How to offset residual emissions with high-quality carbon credits.
• How to verify and communicate achieved results.

Scope of Application

PAS 2060 can be applied to:

• Organisations (businesses, public entities)
• Products and services (from consumer goods to technological solutions)
• Events (conferences, festivals, sporting competitions)
• Cities and territories seeking to certify climate-neutral projects

Main Requirements

GHG Emissions Calculation

• Based on recognised standards such as ISO 14064 or the GHG Protocol
• Covers Scope 1, 2, and 3 emissions

Reduction Plan

• Must include measurable targets
• Requires timelines and monitoring mechanisms

Offsetting of Residual Emissions

• Use of internationally recognised carbon credits (e.g., Gold Standard, Verified Carbon Standard)

Public Declaration of Neutrality

• Accessible document communicating results, commitments, and verification

Independent External Verification

• Audit carried out by accredited third parties to ensure credibility

Differences from Other Standards

• ISO 14064: defines how to measure and report emissions, but does not require neutrality.
• ISO 14067: focused on product carbon footprints.
• PAS 2060: goes further, requiring emission reduction and offsetting to declare neutrality.

Related Regulations and Frameworks

• Paris Agreement (2015): global climate-action framework
• Sustainable Development Goals (SDGs), especially SDG 13
• ISO 14068 (under development): future international standard expected to integrate and replace PAS 2060 in the field of climate neutrality
• National climate-neutrality strategies (Spain: 2050 target)

Benefits for Organisations

• Credibility: avoids greenwashing accusations by relying on a recognised standard
• Reputation: improves perception among customers, investors, and society
• Efficiency: promotes real emission-reduction and energy-saving measures
• Access to sustainable finance: facilitates compliance with ESG criteria

Criticisms and Limitations

• Dependence on offsets: risk of prioritising carbon credits over real reductions
• Technical complexity and cost: barriers for SMEs and smaller organisations
• Lack of legal obligation: voluntary nature
• Transition towards ISO 14068: potential medium-term obsolescence

Relation to the Circular Economy and Sustainability

PAS 2060 encourages the integration of low-carbon strategies across the entire value chain:

• Circular product design to reduce life-cycle emissions
• Energy efficiency in production processes
• Sustainable logistics to minimise transport-related emissions
• Use of renewable energy as the basis for emission reduction

Conclusion

PAS 2060 has become the most widely used international standard for demonstrating carbon neutrality in a verifiable way.

In Spain and across Europe, more and more companies and institutions are adopting it not only due to market expectations, but because it represents an opportunity to improve efficiency, reputation, and access to sustainable finance.

Looking ahead, the transition towards ISO 14068 will bring greater international recognition to climate-neutrality commitments, but PAS 2060 will remain a pioneering reference in this field.

Ultimately, it is a key tool for advancing towards a low-carbon, transparent, and climate-aligned economic model.