ISO 14068, the international standard for carbon neutrality, has been updated.
The previous edition, ISO 14068-1:2023, has been replaced by ISO 14068:2026. At first glance, a new edition of the standard might suggest that organisations need to revisit their carbon neutrality calculations, management plans and supporting documentation.
The good news is that this is not the case.
BSI has confirmed that:
“BS ISO 14068:2026 is a minor revision of BS ISO 14068-1:2023. The update is editorial only and does not affect the technical content of the standard.”
This means that the underlying requirements for establishing, demonstrating and reporting carbon neutrality have not changed. The update primarily changes the title and designation of the standard.
However, the publication of the new edition provides a useful opportunity for organisations to check whether their existing carbon neutrality claims and documentation genuinely meet the standard’s continuing requirements.
What has changed in ISO 14068:2026?
- Removal of “Part 1”: Previously referred to as “ISO 14068-1:2023”, The “Part 1” designation has now been removed. The revised standard is therefore referenced as “ISO 14068:2026”. References to “ISO 14068-1” in carbon neutrality reports, management plans, policies, procedures and public claims should be updated accordingly.
- Change to the title: The previous title was “Climate change management: Transition to net zero. Part 1: Carbon neutrality”. The revised title is “Climate change management: Carbon neutrality”. The removal of “Transition to net zero” from the title does not remove the standard’s emphasis on reducing emissions and following a credible pathway towards net zero.
What has not changed in ISO 14068:2026?
The technical requirements of ISO 14068 remain the same.
Organisations that were already aligned with ISO 14068-1:2023 should not need to recalculate their carbon footprint or redesign their carbon neutrality approach solely because the 2026 edition has been published.
They should, however, update references to the standard in their documentation and confirm that the underlying requirements have been addressed correctly.
The key requirements that continue to apply include the following:
- Define the subject of the claim: The claim should clearly explain what is included within the boundary and what has been excluded.
- Define the baseline period: The chosen base year, baseline footprint, rationale and any recalculations or new inclusions.
- Quantify the carbon footprint: The organisation must quantify the greenhouse gas emissions (GHG), including:
-Methodology references e.g.,GHG Protocol, ISO 14064-1.
- Emissions factors sources e.g., DEFRA.
- Assumptions, uncertainty and data quality limitations.
- Boundary and exclusions.
- Relevant changes from previous reporting periods.
4. Verification of the carbon footprint: The GHG footprint should be independently verified, including:
- Verification/assurance level, standard used (e.g., ISO 14064-3).
- Verifier identity and date.
- The scope of the opinion (inventory and/or claim).
5. Develop a carbon neutrality management plan: The organisation should maintain a carbon neutrality management plan setting out how emissions will be reduced over time, including:
- Reduction targets (short/long term).
- Planned reduction activities.
- Governance and responsibilities.
- Monitoring indicators (KPIs) and review arrangements.
6. Prioritise reductions before carbon credits: The standard establishes a hierarchy for achieving carbon neutrality: Reduce greenhouse gas emissions → Enhance greenhouse gas removals within the subject boundary → Offset the remaining footprint using eligible carbon credits.
7. Use eligible carbon credits: Carbon credits used to support a carbon neutrality claim must meet the quality requirements of the standard. Organisations should retain documentary evidence for every batch of credits, including:
- Project details including project name, type, location and methodology.
- Credit quantities, vintage and serial numbers.
- Credit programme, registry details and retirement evidence.
- Corresponding adjustment applicability.
- Confirmation that credits cover residual emissions (at least Scopes 1–2, as applicable) and meet quality criteria (additionality, permanence, leakage, no double counting).
8. Publish a carbon neutrality report: A carbon neutrality claim should be supported by a publicly available carbon neutrality report.
9. Verification of the carbon neutrality claim: A carbon neutrality claim made in accordance with ISO 14068 must be verified in accordance with ISO 14064-3 or an equivalent verification standard.
What do existing users of ISO 14068-1:2023 need to do?
Organisations already working to the 2023 edition do not need to change their technical methodology solely because the 2026 edition has been published.
However, they should complete a document and communication review:
- Update references to the standard from ISO 14068-1:2023 to ISO 14068:2026.
- Update templates to use the term carbon neutrality report instead of Qualifying Explanatory Statement (QES).
- Confirm that the continuing requirements are being met.
Closing Discussion
The transition from ISO 14068-1:2023 to ISO 14068:2026 is primarily a change in name rather than a change in technical direction.
For organisations already aligned with the standard, this is good news. Carbon footprints, management plans and carbon credit assessments do not need to be rebuilt solely because of the new edition.
However, the update should not be interpreted as meaning that carbon neutrality claims are simple to substantiate. Organisations must still demonstrate a robust footprint, a credible reduction pathway, real progress in reducing emissions, appropriate use of high-quality carbon credits, transparent public reporting and independent verification.
The new edition is therefore a useful prompt to check not only whether references to the standard are up to date, but whether the underlying carbon neutrality claim is complete, transparent and defensible.