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On the horizon: How ISO 14060 will define accountability in net zero strategies

Bringing accountability to the forefront

Dan Krekelberg Climate Strategy Director at EcoEngineers (an LRQA company)

We speak to Dan Krekelberg, Climate Strategy Director at EcoEngineers (an LRQA company) and member of the ISO 14060 International Working Group, who brings a first-hand perspective on the development of the world’s first international standard for net zero.

While governments and businesses around the world have pledged to reach net zero emissions, there is still no globally agreed upon standard defining how to measure, report, and verify credible progress toward this target.

Over 150 countries and more than one-third of the world’s largest companies have committed to net zero targets. Yet according to the Net Zero Tracker, just 4% of those corporate targets currently meet minimum robustness criteria, such as clear interim goals, transparent data or third-party verification.

This lack of clarity not only undermines trust but also invites greenwashing risks and makes it difficult for organisations to confidently align with regulation and stakeholder expectations.

 

A global commitment without global consistency

Right now, the net zero landscape is fragmented. Companies choose from a mix of voluntary frameworks, sector-specific initiatives or internal interpretations. Some follow the Science Based Targets initiative (SBTi), others use the International Energy Agency’s net zero scenarios, and many create their own definitions.

This inconsistency has led to significant problems:

  • Businesses operating across borders face a patchwork of standards and disclosure mandates
  • Supply chain partners may define and measure net zero differently
  • Investors and regulators struggle to compare or verify progress

Dan explains, “To this point, there have been a lot of different ways of defining net zero. Some organisations point to guidance documents; others create their own. It’s a pretty wide spectrum. This inconsistency doesn’t just confuse; it risks delaying meaningful progress.”

 

Introducing ISO 14060: A standard to bring clarity

To solve this, the International Organization for Standardization (ISO) is developing ISO 14060: Net Zero Aligned Organizations. It is a new standard designed to create a globally accepted definition of what it means for an organisation to be net zero.

ISO 14060 builds on previous guidance (ISO’s IWA 42, published in 2022) but will offer an assessable framework rather than just recommendations. Its development is being led by an international working group made up of experts from national standards bodies, environmental NGOs, and technical specialists like Dan Krekelberg.

“The goal is to deliver a globally agreed standard focused on net zero at the organisational level,” says Dan. “It’s built through consensus by international stakeholders and grounded in environmental management best practices.”

Work on the standard began in 2024. It is currently at the working draft stage, with a committee draft anticipated for review late in 2025. If consensus is reached, ISO 14060 could be published as early as 2026.

 

What you can expect

Although ISO 14060 is still in development, its intended scope is already clear. It will:

  • Define what constitutes a credible net zero strategy at the organisational level
  • Establish how targets should be set, measured and delivered
  • Require alignment with the goals of the Paris Agreement
  • Build on existing ISO standards such as ISO 14064 for GHG verification and ISO 14068-1 for Carbon Neutrality
  • Focus on organisational claims, not product or event-level claims
  • Be globally applicable and adaptable across sectors

The standard will also reference previous ISO guidance and integrate principles from widely used climate frameworks. Dan notes that consistency is a priority: “It’s about giving organisations, regulators and partners a common language for what net zero actually means.”

 

Why it matters now

The timing is critical. Regulations such as the EU’s Corporate Sustainability Reporting Directive (CSRD), and California’s Climate Accountability Package (SB 253 and SB 261) are making climate related reporting and assurance more demanding.

At the same time, stakeholder expectations are increasing. Research from the United Nations Environment Programme shows that over 1,400 climate-related lawsuits have been filed globally. The vast majority relate to misleading claims or lack of credible data.

“ISO 14060 is arriving just as the market demands more rigour”, Dan explains. “Whether you’re reporting to regulators or working with suppliers, having a shared standard improves trust and efficiency. It creates a common language for net zero.”

 

What you can do now

Organisations do not need to wait for the final publication of ISO 14060 to start preparing. Steps to take now include:

  • Strengthening emissions data quality and governance
  • Aligning existing climate disclosures with ISO 14064 and GHG Protocol
  • Reviewing current net zero targets for transparency, scope and measurability
  • Mapping mitigation pathways against science-based goals
  • Assigning internal ownership of net zero strategy and verification processes

“The most important step organisations can take now is to improve the quality of their emissions data,” says Dan. “Without that, even the best targets risk losing credibility.”

 

A clearer future for net zero

ISO 14060 is not just another addition to the growing list of climate standards. It is the first globally agreed benchmark that defines what credible net zero means for organisations and how it should be delivered. Built through international consensus and aligned with science, it promises to bring clarity where there is currently confusion, and consistency where there is now contradiction.

For organisations seeking to lead with integrity, this marks a pivotal moment.

 

Be part of the future of net zero. Partner with LRQA to start preparing for ISO 14060 today.

 

 

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