ISO 14060 Draft Explained: How It Compares to SBTi and What It Means for Carbon Markets

ISO opened public consultation on draft ISO 14060, an independently verifiable framework for organizational net-zero claims, in June 2026. The draft requires governance, GHG accounting, transition planning, separate Scope 1–3 targets, public reporting, and independent verification across four claim stages. Carbon credits cannot count toward interim or net-zero emissions-reduction targets, but may support remedial action, climate-finance portfolios, interim removal milestones, and optional action on historical emissions. At net zero, all organizations must counterbalance residual emissions with equivalent durable removals, including eligible external removal credits. ISO broadly aligns with SBTi CNZS V2.0, although ISO applies its full framework uniformly, while SBTi differentiates requirements by company size and geography. Sylvera expects the alignment to strengthen demand for high-integrity credits, formally support qualifying nature-based solutions, and increase the importance of project-level due diligence. ISO also identifies ratings agencies, alongside the ICVCM, Article 6.4 Supervisory Body and EU certification framework, as potential benchmarks for assessing removal quality.
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