Implementation walkthrough
How to implement ISO 14068 (formerly ISO 14068-1) carbon neutrality: video walkthrough
A walkthrough of achieving and demonstrating carbon neutrality under ISO 14068, from commitment to a verified claim for an organisation or a product.
Key takeaways
- ISO 14068 covers carbon neutrality claims for organisations and products.
- Reductions and removals come first; offsetting covers only what remains.
- A management plan sets reduction targets and actions.
- Carbon credits must meet the standard's qualifying criteria.
- Claims are verified under ISO 14064-3, not certified.
Reduce first, offset only what remains
ISO 14068-1, renumbered ISO 14068 in September 2026, is the international standard for achieving and demonstrating carbon neutrality. It recognises two kinds of subject: an organisation, or a product, a term it uses for goods, services, buildings and events alike. It sets out the route from commitment to claim and builds on ISO 14064-1, ISO 14064-3 and ISO 14067 rather than replacing them.
At its centre is a hierarchy. Cutting direct and indirect emissions and enhancing removals within the value chain come first; offsetting with qualifying carbon credits covers only what is left. The claim is verified by an independent verification body, not certified. This short film walks through how a claim is built.
From commitment to a verified claim
Commit, choose the subject and fix the period: whether the claim covers the organisation or a product, service, building or event, its boundary and the period the claim refers to. The carbon footprint is then quantified, with ISO 14064-1 when the subject is an organisation and ISO 14067 when it is a product.
A carbon neutrality management plan sets out the commitment, the reduction targets and actions, and how residual emissions will be handled, following the hierarchy approach. Emissions are reduced and removals enhanced, and only then are qualifying carbon credits used to offset what remains, each checked against the standard's criteria. The report documents the footprint, the reductions, the credits and the claim, with every choice on boundaries, data, reductions and credits recorded with its reason so a verifier can see each principle applied. An independent verification body working to ISO 14064-3 then tests the claim and the evidence behind it.
Sterling's expert and experienced consultants carry the footprint, the plan, the credit checks, the report and the claim with your team under Sterling OS™. The standard was renamed ISO 14068:2026 on 11 September 2026, a minor revision of ISO 14068-1:2023 without the part number.
ISO 14068-1 at a glance
- Purpose
- Achieving and demonstrating carbon neutrality: quantify the carbon footprint, reduce emissions and enhance removals first, and offset only what remains
- Relevant to
- Organisations, and products including goods, services, buildings and events, whose carbon neutrality claim has to stand up to checking
- Edition
- ISO 14068:2026, published 11 September 2026; a minor revision of ISO 14068-1:2023 that renames the standard and drops the part number
- Verification
- The claim verified by an independent verification body working to ISO 14064-3, accredited under ISO/IEC 17029 with ISO 14065
- Sterling's role
- Footprint, management plan, credit checks, report and claim built with your team, Effivity, training, internal audit and verification readiness, then Sustain™
- Cost and timing
- Total investment for an ISO 14068 carbon neutrality programme depends on the current maturity of your processes, the scope, locations and number of employees. The process typically takes 4 to 9 months to a first verified claim
ISO 14068-1: questions people ask
Is ISO 14068-1 still valid?
ISO 14068-1:2023 was withdrawn on 11 September 2026 and replaced the same day by ISO 14068:2026, a minor revision whose only listed changes are the new title and the removal of the part number. A programme built to ISO 14068-1 carries across; update the reference in your report, claim and verification on a timetable agreed with your verification body.
Is ISO 14068 a certification?
Not in the way ISO 9001 is. No management system is certified; a carbon neutrality claim for a defined subject and period is verified. An independent verification body, working to ISO 14064-3, tests the claim and the evidence behind it and issues a verification statement with its opinion. Some bodies call what they issue a certificate; what matters is the subject, the period, the level of assurance and the body's accreditation.
What replaced PAS 2060?
ISO 14068. BSI withdrew PAS 2060 on 1 December 2025, and the ISO standard, first published as ISO 14068-1 in November 2023, was developed to supersede it. A PAS 2060 declaration does not turn into an ISO claim by itself; its footprint, plan and credits are the starting point for a gap analysis against ISO 14068.
Can we become carbon neutral just by purchasing carbon credits?
No. The hierarchy in ISO 14068 puts reductions in direct and indirect emissions, and enhanced removals within the value chain, ahead of offsetting, and credits cover only the footprint that remains after those actions. The claim rests on a carbon neutrality management plan and on reductions actually delivered, and the standard expects the need for offsetting to decline over time.
Which carbon credits can we use?
Credits that meet the standard's criteria for carbon credits, issued under carbon crediting programmes that meet its criteria for programmes, both set out in clause 11. We check each credit you hold or intend to purchase against those criteria and record the result before any money is spent.
Keep exploring
Related to this video
The complete guide
Everything on ISO 14068-1
Start with the ISO 14068-1 page, or go straight to the guide you need.
On the ISO 14068-1 page
- What are the main ISO 14068 requirements?
- How do you get an ISO 14068 carbon neutrality claim verified?
- How much does ISO 14068 carbon neutrality cost?
- How long does an ISO 14068 carbon neutrality claim take?
- Who needs an ISO 14068 carbon neutrality claim?
- How ISO 14068 turns a carbon neutral claim into one you can defend
- Frequently asked questions about ISO 14068
Often combined with ISO 14068-1
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