In a global push toward genuine climate action, the transition from PAS 2060 to ISO 14068-1 marks a significant move in standardising how organisations credibly demonstrate carbon neutrality.

PAS 2060, introduced by the British Standards Institution in 2010, provided one of the earliest comprehensive frameworks for declaring carbon neutrality. The standard had four key stages — measurement, reduction, offsetting and documentation – and allowed optional third-party validation.

To meet the requirements, organisations needed to include Scope 1 and 2 and were encouraged to include Scope 3 emissions; to develop a Carbon Management Plan with clear targets and timelines, and rely on high-quality offset credits that were verifiable, additional, and retired promptly.

PAS 2060 ceases on 31st December 2025 to be replaced by ISO 14068-1 the first international ISO standard dedicated to carbon neutrality.

What’s new in ISO 14068-1?

ISO 14068-1 refers to the methodology calculation of ISO 14064 for organisation carbon neutrality or ISO 14067 for product/service carbon neutrality but can also accept GHG protocol methodology or any other verified methodology. Building on PAS 2060’s core pillars it introduces several key enhancements:

• Inclusion of emission removals: A major upgrade is the requirement to prioritise removing emissions (e.g., carbon capture, sequestration) before offsetting.

• Rigorous reduction requirements: A reduction in GHG emissions (absolute or intensity) is a requirement for annual retention of ISO14068-1 unless it is proved there are only residual GHG emissions remaining aka Net Zero.

• Structured pathways & science-based targets: Organisations must now define three-tiered pathways: short-term and long-term reduction targets, plus a net-zero date aligned with science-based methodologies.

• Harmonised boundary and measurement standards: ISO 14068-1 aligns with ISO 14064-1 for organisational boundaries and ISO 14067 for product boundaries. It also requires reporting both location-based and market-based Scope 2 emissions.

• Stricter offset credit criteria: ISO 14068-1 outlines specific requirements for offset credits—including types (avoidance, reduction, removal), registries, vintage limits, and justification for choosing offsets over further reductions.

Sandland Packaging met the stricter requirements from the outset

At Sandland Packaging, we welcome the tightening of these rules and enhanced commitment to carbon neutrality. Right from the very beginning, we committed to measuring, reducing and offsetting all emissions from Scope 1, 2 and all 15 categories of Scope 3 – way ahead of our competition and anticipating the move towards stricter reporting.

From the outset, all packaging purchased from us has been certified carbon neutral.

Benefits of the Transition

This evolution brings tangible benefits:

• Greater credibility and transparency: ISO 14068-1’s emphasis on reductions and removals elevates the authenticity of neutrality claims.

• Global consistency and recognition: As an ISO standard, it offers broader international acceptance over the UK-specific PAS 2060.

• Alignment with net-zero ambition: Its structure reflects a clear trajectory toward long-term net-zero goals, not just interim carbon neutrality.

• Improved environmental integrity: By prioritising removals and setting stricter rules on offsets, the standard helps guard against greenwashing.

This shift from PAS 2060 to ISO 14068-1 reflects both a natural progression and a strengthening of standards—ensuring that carbon neutrality claims become more robust, science-aligned, and globally trusted.

This article was written in collaboration with Turning the Black Country Green.

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