ISO 14068 vs PAS 2060

Understanding the Shift in Carbon Neutrality Standards

As global pressure to address climate change intensifies, companies are under increasing scrutiny to demonstrate credible commitments to net zero. One major area of focus is carbon neutrality, a goal that many organisations have publicly embraced – including Crown Oil.

PAS 2060 was previously the main standard for verifying carbon neutrality claims, but in January 2025 it was replaced by ISO 14068, requiring businesses to transition to the updated framework for future claims. In this blog, we explore the key differences between the two, what the shift means, and how organisations can prepare for a more rigorous, internationally aligned approach to carbon neutrality.

What is PAS 2060?

PAS 2060, developed by BSI (British Standards Institution) in 2010, was the first publicly available specification for demonstrating carbon neutrality. It provided a framework for:

Measuring greenhouse gas (GHG) emissions
Reducing emissions where possible
Offsetting remaining emissions through credible carbon credits
Documenting the process through a “Qualifying Explanatory Statement” (QES)

While PAS 2060 offered a useful starting point, it lacked strict enforcement on reduction pathways before offsetting – this created space for companies to rely heavily on offsets without meaningful emissions reductions, which is one of the areas addressed in the updated ISO standards

What is ISO 14068?

ISO 14068-1:2023, released in December 2023, is an internationally recognised standard that has built upon and replaced PAS 2060. It provides a more comprehensive, science-based approach to achieving and claiming carbon neutrality.

ISO 14068 falls under the broader ISO 14000 environmental management series and focuses on:

Alignment with international frameworks like the GHG Protocol, Science-Based Targets initiative (SBTi), and the Paris Agreement
Robust accounting of direct and indirect emissions
A clear reduction-first principle before offsetting
Stricter validation of carbon credits and offset projects
Transparent disclosure and third-party verification

Key differences: ISO 14068 vs PAS 2060

Feature	PAS 2060	ISO 14068
Origin	UK-based (BSI)	International (ISO)
Scope	Basic carbon neutrality framework	Comprehensive, globally aligned standard
Reduction requirements	Encouraged but flexible	Mandatory before offsetting
Offset criteria	Broad, less rigorous	High-integrity, permanent, and additional
Verification	Optional third-party	Strongly recommended third-party validation
Transparency	Qualifying Explanatory Statement	Detailed reporting and evidence submission
Integration	Standalone	Part of ISO 14000 family

Why ISO 14068 matters

The move from PAS 2060 to ISO 14068 signals a maturing of carbon neutrality standards. Organisations are expected to prioritise actual emissions reductions, integrate climate strategy into operations and rely on high-quality offsets only as a last resort.

This helps to increase the credibility of carbon neutrality claims and reduce the risk of reputational damage associated with minimal sustainability efforts.

What should organisations do?

If your organisation is currently certified under PAS 2060 or planning to pursue carbon neutrality, here’s what you can do to align with ISO 14068:

Conduct a gap analysis: Compare your current practices with ISO 14068 requirements
Enhance data quality: Improve GHG emissions tracking and reporting
Set reduction targets: Create a science-based emissions reduction plan
Review offset strategy: Ensure offsets meet the new integrity criteria
Engage with auditors: Prepare for more rigorous third-party verification
Communicate transparently: Update stakeholders on your progress and methodology

As carbon neutrality becomes a key component of corporate climate strategy, ISO 14068 raises the bar and encourages genuine climate action. Businesses that embrace the new standard not only enhance their environmental credibility but also position themselves as leaders in the transition to a net zero future.

The Crown Oil Group was the first company in the UK to achieve verification in line with the ISO 14068-1 standard for carbon neutrality. Read how we’ve done it in our blog here.

Learn how we’ve done it in our blog