ISO Releases Draft Standard for Net‑Zero Transition Plans Covering Scope 1, 2, and 3 
On June 17, 2026, the International Organization for Standardization (ISO) released the world’s first international draft standard on organizational net-zero transitions that can be validated and verified by an independent third party: ISO 14060 (Net zero aligned organizations). The draft standard provides a framework that enables external third parties to assess and verify the validity of net-zero targets and transition plans established by companies and other organizations. Its scope covers emissions across the entire corporate value chain, including Scope 1, Scope 2, and Scope 3. Organizations are required to publish a detailed transition plan within two years after setting their targets. The draft is currently open for a 12‑week public comment period. Once finalized and issued as a standard, it is highly likely to become the de facto international benchmark for corporate net-zero transition plans. Companies are encouraged to begin preparations early—such as calculating their GHG emissions—rather than waiting for the final publication.
Why ISO Developed the 14060 Standard: The 1.5°C Target and Inconsistent Corporate Net‑Zero Practices
Under the Paris Agreement, limiting the rise in global average temperature to 1.5°C above pre‑industrial levels is essential to avoid the most severe impacts of climate change. Achieving this requires global anthropogenic GHG emissions to reach net zero by the early 2050s. However, net-zero targets and approaches adopted independently by companies and other organizations vary widely, raising concerns about their credibility.
In response, ISO developed a new draft standard aligned with the Paris Agreement and based on the 2022 guideline IWA 42. Unlike the existing ISO 14064 series, which focuses on the quantification and reporting of GHG emissions, ISO 14060 provides a framework for developing, implementing, and verifying transition plans based on those quantified emissions.
Key Requirements for Organizations under ISO 14060
ISO 14060 does not mandate specific emission‑reduction targets. Instead, it defines the process by which organizations set net‑zero targets, develop transition plans, implement them, and disclose progress in a manner appropriate to their specific context. The standard applies primarily to organizations such as companies (including non‑financial firms), NGOs, and academic institutions; national and local governments are excluded.
The main requirements outlined in the draft standard are as follows:
| Item | Summary |
|---|---|
| Scope | Scope 1, Scope 2, and Scope 3 (including upstream and downstream value‑chain emissions) |
| Target and plan development | Set interim and long‑term targets and publish a detailed transition plan within two years of target setting |
| Elements of a transition plan | Reliable quantitative data; processes for integrating strategy into the business model; timelines for actions; methods for measuring, reporting, and verifying progress |
| Priority of emission reductions | Prioritize substantial reductions within the organization’s inventory boundary; residual emissions that cannot be eliminated must be neutralized through carbon removal and storage |
| Considerations for SMEs | Allow flexibility to focus on interim targets or major emission categories; progress reporting may occur every three years instead of annually |
Future Outlook and Stakeholder Reactions
The draft standard is currently undergoing a 12‑week public comment period through national standards bodies in more than 170 countries, with comments to be consolidated by early September 2026. A vote by member countries is scheduled later in the year.
Organizations can avoid delays in compliance by advancing preparations—such as GHG accounting and preliminary transition‑plan development—before the standard is formally issued. Many of the draft requirements assume accurate measurement of Scope 1, Scope 2, and Scope 3 emissions. To develop a transition plan aligned with international standards, companies must first understand their own GHG emissions and establish the foundational data needed for target setting and planning.
EnviX Comment: ISO 14060 and Its Relationship to the ISO 14060 Family
The ISO 14060 family refers to a group of GHG‑related standards developed to provide a systematic framework for organizational climate‑change action. It includes the following standards:
- ISO 14064 series (GHG quantification, reporting, and verification)
- ISO 14067 (product carbon footprint)
- ISO 14069 (organizational GHG quantification guidance)
- ISO 14068 (achievement and claims of carbon neutrality)
- ISO 14060 (Net zero aligned organizations) — the newly released draft standard
Together, these standards form an integrated system that covers the full sequence of climate‑related action: quantifying emissions, reporting them, assessing product‑level impacts, making carbon‑neutrality claims, and developing net‑zero transition plans.
The newly published ISO 14060 (Net zero aligned organizations) is a central component of this family. It sets out the fundamental framework for net‑zero efforts, including target setting for Scope 1, Scope 2, and Scope 3; the elements of transition plans; the principle of prioritizing direct emission reductions; and the treatment of residual emissions. Additional supporting standards and guidance documents are expected to be developed, further strengthening the international framework for net‑zero transition planning.
Related Link
ISO/DIS 14060 (Draft International Standard)
https://www.iso.org/obp/ui/en/#iso:std:iso:14060:dis:ed-1:v1:en
