There is a version of carbon neutrality that fits neatly into a sentence. Measure emissions, reduce them and balance the remainder.
The difficult part is everything beneath that sentence: deciding what sits inside the boundary, calculating emissions consistently, showing that reductions are real, selecting credible carbon credits and explaining the resulting claim without giving people the wrong impression.
ISO 14068 Part 1:2023 was created to bring greater structure to that work. It is the first international standard focused specifically on achieving and demonstrating carbon neutrality. It provides principles, requirements and guidance for quantifying, reducing and offsetting a carbon footprint, with a hierarchy that prioritises emissions reductions and removal enhancements within the value chain over offsetting International Organisation for Standardisation.
For a UK business, the standard offers a more consistent way to move from a broad environmental intention to a claim supported by evidence. It does not make carbon neutrality simple, nor should it. It makes the reasoning and documentation behind the claim easier to inspect.
That practical connection between measurement, reduction, climate finance and communication sits at the centre of CNB’s work with British businesses. Our role is not to make the questions disappear. It is to help organisations answer them with clearer evidence and a documented process.
Table of contents
What does ISO 14068 Part 1 cover? Has ISO 14068 replaced PAS 2060? What does the carbon neutrality hierarchy mean? How ISO 14068 works with ISO 14064 and the GHG Protocol Is ISO 14068 the same as net zero? Does using ISO 14068 mean a business is certified by ISO? CNB’s view: evidence, action and communication must agree A practical ISO 14068 readiness checklist What should UK businesses do now? Carbon Neutral Britain™
What does ISO 14068 Part 1 cover?
ISO 14068 Part 1 can be applied to organisations and products that are seeking to achieve and demonstrate carbon neutrality. It provides a methodology rather than a fixed emissions threshold, and it can sit alongside other standards used to calculate organisational or product footprints International Organisation for Standardisation.
In practical terms, it brings four parts of the process together:
Quantifying the carbon footprint of the defined subject.
Planning and delivering greenhouse gas reductions and removal enhancements.
Using eligible carbon credits to offset the remaining carbon footprint.
Communicating the carbon neutrality claim transparently.
The word “subject” matters. A claim might relate to an organisation or a product, with a clearly defined boundary. Readers should not have to guess what has been made carbon neutral. A carefully defined boundary is the beginning of a credible claim, not a technical detail to be buried later.
ISO describes the standard as supporting claims that are true, fair, scientifically valid and transparent. It also emphasises a comprehensive value chain and life cycle approach where relevant International Organisation for Standardisation. A closer look at greenwashing here.
A standard is valuable when it improves decisions, not when its number is simply added to a webpage
Has ISO 14068 replaced PAS 2060?
Yes. ISO 14068 Part 1 builds on and supersedes PAS 2060, the British specification that previously provided a recognised framework for demonstrating carbon neutrality. The new international standard was published in November 2023. BSI introduced a transition period and stopped offering new PAS 2060 verification work before completing its remaining PAS 2060 verification activity by the end of 2025 BSI transition guidance. The BSI listing for PAS 2060:2014 now records the specification as withdrawn BSI Knowledge.
This does not mean that an older PAS 2060 opinion becomes meaningless. BSI states that opinions previously issued against PAS 2060 remain valid for the historical period to which they relate. It does mean that businesses preparing a new carbon neutrality claim should work from the current ISO 14068 framework rather than present PAS 2060 as the current standard.
The transition matters because this is more than a change of label. ISO 14068 places carbon neutrality within a clearer transition towards lower greenhouse gas emissions. It strengthens the hierarchy of action, the need for transparent communication and the connection between a present carbon neutrality claim and continuing emissions reduction.
For organisations that already hold a carbon neutral certificate, the change is also a useful reminder that certification should not be treated as a permanent badge. Methods, standards, evidence and public wording need continued review.
What does the carbon neutrality hierarchy mean?
ISO 14068 uses a hierarchy that gives priority to direct and indirect greenhouse gas reductions and removal enhancements within the value chain before offsetting the remaining footprint International Organisation for Standardisation.
That principle protects carbon neutrality from becoming a simple purchasing exercise. A business should not calculate a footprint, buy an equivalent quantity of credits and treat the operational causes of those emissions as someone else’s problem.
It also needs a little care in how it is interpreted. At Carbon Neutral Britain, our view is that emissions reduction and responsible climate finance should begin together. Reduction changes the emissions a business will create in the future. High integrity carbon credits can finance verified reductions and removals while that longer transition is under way. These are related actions, but they do different jobs.
The hierarchy should therefore guide priority and integrity. It should not become an excuse to postpone all climate finance until every possible reduction has been completed. Equally, carbon credits must never become a reason to delay practical reductions within a business and its value chain.
This is not either or climate action. Both parts need evidence, and both need scrutiny.
CNB helps businesses connect those two parts through carbon footprint measurement, practical reduction planning and carefully selected climate projects. The aim is not simply to balance a number. It is to create a process the organisation can understand, improve and explain.
How ISO 14068 works with ISO 14064 and the GHG Protocol
ISO 14068 is focused on achieving and demonstrating carbon neutrality. It does not replace the standards and methods used to build a greenhouse gas inventory.
ISO 14064 Part 1 sets out principles and requirements for quantifying and reporting greenhouse gas emissions and removals at organisational level. It covers the design, development, management, reporting and verification of an organisation’s greenhouse gas inventory ISO greenhouse gas standards.
The Greenhouse Gas Protocol Corporate Standard provides another widely used framework for preparing a corporate greenhouse gas inventory. It helps organisations account for and report emissions consistently.
The relationship can be understood simply:
ISO 14064 Part 1 and the Greenhouse Gas Protocol help a business determine and document its emissions. ISO 14068 Part 1 helps the business manage the wider process of achieving and demonstrating carbon neutrality. Good carbon neutrality work therefore starts with a reliable footprint. CNB’s carbon audits for UK businesses assess organisational emissions using recognised accounting approaches, while our carbon emissions reporting service helps businesses turn that assessment into clear documentation for planning, reporting and stakeholder conversations.
Is ISO 14068 the same as net zero?
No. Carbon neutrality and net zero are connected, but they are not interchangeable. ISO 14068 addresses carbon neutrality for a defined subject and period. It allows the remaining carbon footprint to be offset through carbon credits after the relevant quantification and mitigation work.
Net zero is a longer term transition in which greenhouse gas emissions are reduced as deeply as possible and residual emissions are balanced by removals. ISO’s Net Zero Guidelines describe a common approach to definitions, governance, targets, emissions reductions and removals on the path towards global net zero ISO Net Zero Guidelines.
A carbon neutrality claim should therefore not imply that the organisation has reached net zero. Nor should it suggest that every source of emissions has disappeared. For businesses deciding how these terms should be used, our guide to what carbon neutrality means for a UK business explains the distinction in more detail.
Does using ISO 14068 mean a business is certified by ISO?
No. ISO develops and publishes standards, but it does not audit organisations or issue certificates. Certification and verification are performed by independent external bodies ISO certification guidance.
This distinction is easy to lose in marketing copy. A business can align its process with an ISO standard, and an independent body can assess or verify its conformity under an appropriate scheme. Neither should be described as ISO itself certifying the business.
BSI, for example, offers a verification route based on ISO 14068 Part 1 and describes the standard as covering quantification, reduction, removal and offsetting within a structured carbon neutrality process BSI carbon neutrality verification.
The exact wording of any public claim should reflect what was assessed, which subject and period it covers, which method was used and who carried out the verification or certification.
This is one of the quieter but important parts of CNB’s certification work. The certificate, badge and supporting communications should describe the evidence accurately rather than stretch it into a broader claim.
CNB’s view: evidence, action and communication must agree
A standard is valuable when it improves decisions, not when its number is simply added to a webpage. We believe a credible carbon neutrality claim should pass three connected tests. This is CNB’s editorial framework, not an official ISO classification.
The evidence test
Can another person understand what was measured, which emissions were included, what period the calculation covers and which records support the result? The footprint should have a defined boundary, a consistent method and a documented trail. Assumptions and exclusions should be visible enough to challenge. If the evidence cannot be inspected, the claim is asking for trust without giving people a reason to offer it.
The action test
Is the organisation reducing emissions as well as addressing the footprint that remains? Credible action should connect the present claim with a practical reduction plan. The plan does not need to pretend that every solution is available today. It should show that the organisation understands its main emissions sources, has identified priorities and will review progress over time. When carbon credits are used, their type and role should also be understood. Avoidance and reduction projects prevent or reduce emissions against a baseline. Removal projects draw carbon dioxide from the atmosphere and store it. They should not be described as though they are identical. CNB’s carbon offsetting project information explains the standards, project checks and documentation used within our portfolios.
The communication test
Would a reasonable reader understand the claim in the way the organisation intends? The words should match the evidence. A carbon neutral claim should identify its subject and period, avoid implying net zero, and make clear that credits form part of the approach. It should not suggest that the business has no emissions or no environmental impact. This test matters because even careful technical work can be undermined by careless language. The final claim is not merely a marketing decision. It is part of the evidence. Read more about making credible green claims.
A practical ISO 14068 readiness checklist
Before preparing a new carbon neutrality claim, a business should be able to answer the following questions:
What exactly is the subject of the claim?
What reporting period does it cover?
Which organisational, operational or product boundaries have been used?
Which recognised method was used to quantify the footprint?
Are material emissions sources, assumptions and exclusions documented?
What emissions reductions have already been made?
What further reductions and removal enhancements are planned?
Which carbon credits will be used for the remaining footprint?
Is there clear evidence of the relevant credit retirement?
Has the public wording been checked against the underlying evidence?
Is the role of independent verification or certification described accurately?
Is there a process for reviewing performance and renewing the claim?
This is where a structured process becomes useful. Carbon neutrality should not depend on one spreadsheet, one credit purchase or one sentence in a sustainability report. Measurement, action, documentation and communication need to form one continuous record. CNB’s carbon neutral business certification service brings carbon footprint measurement, reduction planning, verified climate projects and certification into a documented business process. For a practical walkthrough of that process, continue with our guide to preparing for ISO 14068 as a UK business.
What should UK businesses do now?
Businesses that previously referred to PAS 2060 should review new claims, templates and website wording so that the withdrawn specification is not presented as current.
Businesses beginning the process should first define what they want the claim to cover. That decision shapes the footprint boundary, evidence requirements, reduction plan, credits and final wording.
Those already making a claim should check whether the evidence and public language still agree. A technically correct calculation does not rescue an overbroad statement. Likewise, cautious wording cannot compensate for a weak inventory or poorly documented carbon credits.
ISO 14068 Part 1 gives businesses a stronger shared framework for this work. Its real contribution is not that it makes carbon neutrality beyond question. It makes the questions clearer. That is a useful form of progress. Credible climate action should be able to withstand attention, not depend on avoiding it.
Carbon Neutral Britain™
Join over 1,000 British businesses leading the way in credible, science-based climate action. The Carbon Neutral Britain™ Certification helps organisations measure, reduce, and offset their carbon emissions with integrity. Built on internationally recognised standards, our process ensures real impact, not greenwash.
What do we offer:
Scientific measurement of your carbon footprint
Verified carbon offsetting with high-integrity global projects
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What is ISO 14068 Part 1?
ISO 14068 Part 1:2023 is an international standard that provides principles, requirements and guidance for achieving and demonstrating carbon neutrality. It covers quantification, emissions reduction, removal enhancement, offsetting and transparent communication for a defined subject ( International Organization for Standardization)
Scientists can now "fingerprint" the cause of warming. Natural factors like the sun, volcanoes and ocean cycles have been ruled out. Meanwhile, atmospheric data shows a sharp rise in CO₂ from fossil fuels, which traps heat exactly as physics predicts. Simply put, the atmosphere is changing in ways only human emissions can explain.
Is PAS 2060 still current?
No. PAS 2060:2014 has been withdrawn and ISO 14068 Part 1 is the current international standard for carbon neutrality. Earlier PAS 2060 opinions can remain relevant to the historical periods they assessed, but PAS 2060 should not be presented as the current basis for a new claim BSI transition guidance.
If it was cold last week, how can the planet be warming?
Weather changes daily. Climate is the long-term trend. A single cold day does not cancel global warming, just as one hot day does not prove it. Globally, temperatures are rising over time and record heat events are increasing sharply. In 2025, the WMO recorded 157 extreme climate events worldwide.
Can a small business use ISO 14068?
Yes. The standard can be applied by organisations seeking to achieve and demonstrate carbon neutrality, and its methodology can be used for different types of subject rather than only large corporate entities International Organization for Standardization.
Does ISO 14068 require emissions reductions?
The standard uses a hierarchy that prioritises direct and indirect greenhouse gas reductions and removal enhancements within the value chain over offsetting. Carbon credits address the remaining footprint within the wider process rather than replacing operational reduction International Organization for Standardization
What is the difference between ISO 14064 and ISO 14068?
ISO 14064 Part 1 focuses on quantifying and reporting an organisation’s greenhouse gas inventory. ISO 14068 Part 1 focuses on the broader process of achieving and demonstrating carbon neutrality. They are complementary rather than competing standards ISO greenhouse gas standards
