For a long time, “net zero” has meant different things to different organizations. ISO’s new draft international net zero standard is poised to provide real clarity.

The newly drafted ISO Net Zero Aligned Organizations Standard (ISO 14060) is currently open for public consultation through September 2026. When finalized, it will establish a consistent, science-based framework that enables organizations to develop credible pathways, set defensible targets, and communicate their progress with confidence.

What this means if you’re setting targets

The most important shift ISO 14060 introduces for target-setting organizations is a move away from point-in-time pledges toward pathway accountability. Under the ISO Net Zero framework, organizations are required to document a sector-relevant net zero pathway backed by a net zero transition plan with interim milestones in support of their claimed targets. 

That means organizations need to think now about three things:

1. What pathway am I using, and can I defend it? The standard requires targets to be grounded in independently developed, peer-reviewed sectoral or national science-based pathways where they exist. In practice, internal or unvetted industry decarbonization projections aren’t likely to cut it moving forward. As a target setter, you must be prepared to transparently document:
   1. Why the pathway you chose is appropriate for your context.
   2. Why the methodology you used to translate it into organizational targets is defensible.

2. How am I handling Scope 3? The standard introduces a structured significance test that weighs both the size of a Scope 3 emissions category and your ability to influence it. This replaces the informal materiality judgments many organizations currently rely on, and means you’ll need documented rationale for what’s included and what’s excluded from your target boundary. It’s worth noting that the Scope 3 materiality criteria outlined in ISO 14060 differ from the SBTi Net Zero Standard. Even if your organization has set an SBTi target, it’s worth familiarizing yourself with how ISO determines Scope 3 significance.

3. Where does carbon crediting fit? The standard draws a hard line here: carbon credits can’t be used to claim progress toward emissions reduction goals. They have a role in the framework in counterbalancing genuinely residual emissions at the point of net zero achievement, but they’re not a substitute for GHG mitigation action. Organizations currently using credits to fill gaps in their reduction trajectories will need to revisit that approach.

A framework for communicating where you are

One of the most practically useful features of this standard is that it doesn’t require you to be at the finish line to say something meaningful. It defines four distinct claim stages, each with its own requirements, time limits, and accountability mechanisms:

1. Net Zero Aspiration. The organization has committed to developing a net zero target and will publish a transition plan within two years. This is the starting line, and the standard states explicitly that it can’t be used to imply you’re already on the pathway.

2. Net Zero Aligned Transition Plan. The organization has set science-based targets and developed a documented transition plan, and is committed to implementing it. This claim can be held for up to five years, during which annual progress reporting is required.

3. Net Zero Aligned Progress. The organization is actively meeting its interim targets and can demonstrate that it is tracking against its pathway. This is renewed every five years and includes defined provisions for what happens if an interim target is missed, including structured adjustment and remedial periods rather than automatic loss of the claim.

4. Net Zero Achievement. The organization has reduced emissions to residual levels and is counterbalancing those residuals with high-quality, durable carbon dioxide removals. Maintaining this claim requires annual verification and continued counterbalancing — it’s not a one-time declaration.

Organizations that have been hesitant to make public commitments now have a clear, credible on-ramp. The framework rewards honest, documented progress at every stage,  and importantly, it’s designed to be verifiable, which means the claims carry weight with key parties.

How to start getting ready for ISO Net Zero

If your organization is working toward a net zero commitment, a few things are worth doing now:

• Review your base year inventory and Scope 3 coverage. The standard sets a high bar for completeness, and gaps will be harder to close retroactively once targets are set.
• Evaluate your current pathway selection. If your targets aren’t grounded in an independently developed, peer-reviewed sectoral pathway, that’s the most important gap to address.
• Think about verification early. The standard recognizes first-party (internal), second-party (external interested party), and third-party (independent) verification. However, third-party review carries the most credibility with key parties, and building that into your process from the start is much easier than retrofitting it later.

The voting period on ISO 14060 closes in September 2026, so there’s still time for the standard to evolve before publication. But the direction is clear, and organizations that start aligning their processes now will be in a much stronger position when it lands.

To learn more about how we can help your organization on your path to net zero, contact us at info@verdisgroup.com or visit our Decarbonization Planning services.