What happened
On 17 June 2026, the International Organization for Standardization (ISO) opened the draft international standard ISO/DIS 14060, titled "Net zero aligned organizations", for public comment. The draft builds on the IWA 42 Net Zero Guidelines that ISO published in 2022 and was prepared by the net-zero working group within ISO/TC 207.
According to what has been announced about the draft:
- Scope: As the title suggests, the standard addresses net-zero alignment at organisational level; targets and progress are to be validated and verified.
- Targets: Organisations are required to set both interim and long-term reduction targets covering Scope 1, 2 and 3, including the value chain, with priority on deep reductions within the inventory boundary.
- Transition plan: A transition plan is to be published within two years of setting the target, subject to validation and verification.
- Residual emissions: Residual emissions are to be neutralised with carbon removal and storage that meets quality criteria.
The consultation ran for 12 weeks through national standards bodies in more than 170 countries, with comments submitted to those bodies. The draft came one week after SBTi published its Corporate Net-Zero Standard V2.0. The sources give no firm date for final publication; a vote by countries is planned within the year.
Who is affected
For Turkish companies with net-zero commitments, ISO 14060 is becoming a second international reference alongside SBTi. Companies without SBTi validation, or in sectors with no SBTi methodology, may choose to base their net-zero claims on ISO 14060. It can also be expected to serve as a benchmark in auditing net-zero claims and in greenwashing assessments.
What companies should do
- Compare your current net-zero commitment with the draft in terms of interim targets, transition plan and approach to residual emissions.
- If you do not have a transition plan, plan to publish one within two years of setting your target.
- Organise your use of carbon credits and removals so that it is reported separately from your reduction targets.
Alalëa supports net-zero target setting and transition plan preparation: decarbonization strategy.
Sources
Related developments
- 8 October 2026SBTi: Near-Term Criteria for financial institutions to stay with no end date
- 29 July 2026GHG Protocol: single corporate standard in 2028, Scope 2 proposal to be reviewed
- 11 June 2026SBTi Corporate Net-Zero Standard V2.0 published: transition timeline set
- 19 March 2026SBTi FLAG Guidance 1.2 published: target and deforestation timelines change