Ehdotuksen tiedot
Tunnus:ISO/DIS 14060
Julkaisija:ISO
Komitea:ISO/TC 207/SC 7
Komitean nimi:Greenhouse gas and climate change management and related activities
Lausuntokierros alkanut:2026-06-21
Lausuntopyynnön määräaika:2026-08-19
Toimialayhteisö:SFS Suomen Standardit
Vastuuhenkilö:sari.sahlberg(at)sfs.fi
Ehdotuksen soveltamisala:
This document specifies principles, requirements and guidance for organizations to develop, implement and communicate a net zero aligned pathway. This includes setting targets, developing plans, taking actions and demonstrating verifiable progress towards these targets, in support of global net zero, respecting the Paris Agreement [2].
This document sets requirements to be fulfilled by organizations to make the following claims : 1. Net zero aspiration or 2. Net zero aligned transition plan; or 3. Net zero aligned progress; or 4. Net zero achievement.
It is applicable to a wide range of organizations (including companies, corporations, firms, partnerships, non-governmental organizations or academic institutions) in the public or private sectors.
It does not apply to territories (such as regions, countries, states or cities) or by sectors, as the basis for establishing frameworks applicable at those levels. Also, it is not to be used for products, services, events, brands, or claims relating to them, for which other standards are available.
This document has been developed primarily for non-financial institutions. ISO/FDIS 32212 [13] Sustainable finance — Net zero transition planning for financial institutions specifically addresses financing activities. However, this document can also be applied by financial institution to their non-financing activities.
Where relevant, this document makes reference to other existing standards and frameworks applicable to financial institutions, for example the Science-Based Target Initiative's (SBTi) Financial Institutions Net-Zero Standard and the Partnership for Carbon Accounting Financial's (PCAF) Global Accounting and Reporting Standards
This standard is greenhouse gas (GHG) programme neutral. If a greenhouse gas (GHG) programme is applicable, requirements of that greenhouse gas (GHG) programme are additional to the requirements of this standard.
Annex A provides guidance for the application of this document by SME users.
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