The International Organisation for Standardisation (ISO) has unveiled the Draft International Standard for Net Zero Aligned Organisations (ISO 14060). The framework represents the world’s first independent, globally verifiable standard engineered to guide entities through the structural transformation of their business models to achieve verified net zero emissions.
The standard aims to harmonise corporate climate accountability across the more than 130 nations—including India, China, and the European Union—that have pledged statutory emissions neutrality. As companies face increasing commercial pressure to mitigate climate-related risks, secure supply chain resilience, and insulate operations against global energy shocks, ISO 14060 establishes a definitive, universally recognised benchmark to convert voluntary net zero targets into structured, auditable transition plans.
The architecture of ISO 14060 addresses the current fragmentation in sustainability reporting by providing uniform, cross-border criteria for climate transition strategies. Rather than focusing solely on carbon accounting, the framework is designed to help organisations of all sizes and sectors systematically overhaul their operational models to support long-term resilience and innovation.
The text is the product of nearly two years of multilateral negotiations managed by one of the largest international working groups in ISO’s history, comprising hundreds of experts from civil society, corporate enterprises, academia, and national governments. The administrative development of the standard within the international standards system is being jointly convened by the British Standards Institution (BSI), the UK’s national standards body, and ICONTEC, Colombia’s national standards body.
By establishing an independently verifiable framework, the standard provides third-party auditors and market regulators with a clear methodology to assess corporate compliance, reducing the prevalence of unverified climate claims and establishing a level playing field for global trade.
Noelia Garcia Nebra, Head of Sustainability and Partnerships at ISO, noted that the standard provides a critical structural framework for global industries, “ISO 14060 has been developed to provide a globally agreed framework that helps organisations build credible transition plans while supporting resilience, innovation and long-term growth. International Standards play a critical role in scaling trusted best practice globally.”
