PAS 2060 carbon neutrality: withdrawn, and how to move your claim to ISO 14068.

What it is

What was PAS 2060 and what is its status now?

PAS 2060 was a publicly available specification from BSI, the UK national standards body, titled "Specification for the demonstration of carbon neutrality". The 2014 edition replaced the first edition of 2010.

BSI lists PAS 2060:2014 as withdrawn with effect from 1 December 2025. An international standard now covers the same ground: ISO 14068, which sets out principles, requirements and guidance for achieving and demonstrating carbon neutrality, with reductions within the value chain put first and offsetting used only for the footprint that remains. BSI's own carbon neutrality verification service is now offered against ISO 14068-1, and UKAS, the UK accreditation body, has issued a technical bulletin on migrating from PAS 2060 to ISO 14068-1:2023.

Current edition of the successor. ISO 14068:2026 was published on 11 September 2026 and replaces ISO 14068-1:2023. ISO describes it as a minor revision: the title was updated and the part number removed. New claims build to ISO 14068:2026; claims still citing PAS 2060 move on a timing agreed with the verification body.

Who it is for

Who needs to act on the withdrawal of PAS 2060?

Any organisation with a carbon neutral claim resting on PAS 2060. The claim may still be sound; its reference is no longer current. Organisations come to Sterling from four starting points:

• A customer questions your claim. A buyer's sustainability team asks which standard supports your carbon neutral statement, and PAS 2060 no longer answers the question.
• A tender still asks for PAS 2060. Older templates carry the old reference. Confirm with the issuer that an ISO 14068 claim satisfies it before you bid.
• Consumer-facing claims face new rules. In the EU, claims that a product is climate neutral on the strength of offsetting are now treated as unfair commercial practice.
• A group policy sets one method. A parent company wants every subsidiary on one method, with former PAS 2060 sites brought onto ISO 14068.

Requirements

What does a carbon neutrality claim now have to cover?

PAS 2060 is withdrawn, so its requirements are no longer the benchmark. The areas below are the clause titles of ISO 14068:2026, which now governs carbon neutrality claims. It is a different document, so a PAS 2060 programme is checked against each area in the gap analysis.

• Principles (clause 4): ten principles, including transparency, conservativeness, the hierarchy approach, ambition, urgency and accountability.
• Approach (clause 5): the framework, the carbon neutrality management hierarchy and the carbon neutrality pathway.
• Commitment to carbon neutrality (clause 6): the organisation's stated commitment for the subject of the claim.
• Selection of the subject and its boundary (clause 7): an organisation or a product, such as goods, services, buildings or events, with a defined boundary.
• Quantification of GHG emissions and GHG removals (clause 8): the carbon footprint of the subject.
• Carbon neutrality management plan (clause 9): its content, its ambition and how it is evaluated and revised.
• GHG emission reductions and GHG removal enhancements (clause 10): the action taken within the value chain.
• Offsetting the carbon footprint (clause 11): criteria for carbon credits and for carbon crediting programmes.
• Carbon neutrality report (clause 12) and carbon neutrality claims (clause 13): what is reported and how the claim is made, with additional requirements for specific cases in normative Annex B.

Moving to ISO 14068

How do you move a PAS 2060 claim to ISO 14068?

There is no certificate at the end of this route. Carbon neutrality is demonstrated through a footprint, a plan, reductions, offsetting of what remains and a report; an independent verification body gives its opinion on the claim.

1. 01
   Review the current PAS 2060 claim.Collect the declarations, supporting documents, verification statements and data behind the claim,.
2. 02
   Gap analysis against ISO 14068.Compare the programme with each ISO 14068 requirement area, and agree actions, owners and dates.
3. 03
   Rebuild the footprint and the management plan.Quantify emissions and removals for the chosen boundary, then write the carbon neutrality management plan, reductions first.
4. 04
   Offset what remains and prepare the report and claim.Select carbon credits against the standard's criteria, retire them, and draft the carbon neutrality report and the claim wording for review.
5. 05
   Complete independent verification.The verification body plans its work, examines the evidence, raises any findings and issues its opinion.

Check the route before you sign. Ask the verification body to show that its accreditation covers carbon neutrality claims to ISO 14068, not only greenhouse gas inventories, and confirm it on the accreditation body's own register. Ask how it treats a claim that still cites PAS 2060. ISO 14068 carbon neutrality

Cost

How much does moving from PAS 2060 to ISO 14068 cost?

Cost depends on the claims, not the standard: one organisation-level claim with good data is a different task from a portfolio of product claims across countries. Every component is visible and nothing is added later.

Timeline

How long does the move from PAS 2060 take?

Timing turns on data. A recently verified PAS 2060 claim with clean records moves faster than one whose data must be rebuilt for a completed period. As a Sterling estimate, not a published figure, the move typically takes three to nine months to a verified ISO 14068 claim.

If a customer or tender date is fixed, tell us at the start. We will say plainly what is achievable by then.

Your engagement

What your PAS 2060 to ISO 14068 engagement includes

Sterling OS™ shapes the work. Design™ is guided support while your people build; Drive™ is managed support, with Sterling consultants running the programme. You choose one of the two. After verification, Sustain™ keeps the annual footprint and report on schedule, and Automate™ is Effivity.

• Review of the PAS 2060 claim and gap analysis

  What carries across and who owns each action.

• Footprint, management plan and reductions

  Quantification and a plan your managers can act on.

• Effivity ISO & GRC software

  The programme runs in Effivity from day one, included with the engagement at no additional cost.

• Training for everyone

  Internal auditor training, as applicable to your standard, and preferential Sterling Academy access, including complimentary awareness training for your people as part of the engagement.

• Carbon neutrality report and claim

  Drafted with your team, ready for legal review.

• Verification readiness and support

  Preparation for the verification body's work and support until its opinion is issued.

Sterling does not verify, certify or validate carbon neutrality claims; the verification opinion remains with the independent verification body.

Often combined with

Standards organisations pair with PAS 2060

• EMASEMAS registration explained: requirements, the validated environmental statement, the verifier and Competent Body route, cost factors and all-inclusive support.
• FSC and PEFC chain of custodyFSC and PEFC chain of custody certification and requirements: FSC-STD-40-004 V3-1, PEFC ST 2002:2020, the audit route and cost factors, with Sterling.
• GHG ProtocolGHG Protocol inventory consulting: scope 1, 2 and 3 emissions on boundaries and methods an outsider can test, ready for independent verification.
• ISCC PLUSISCC PLUS certification for circular and bio-based materials: requirements, mass balance, ISCC HUB registration, standalone documents and an all-inclusive plan.
• ISO 14001ISO 14001 certification consulting: aspects, impacts and compliance obligations controlled, with support until an accredited body certifies you.
• ISO 14005ISO 14005 implementation guidelines: build your environmental management system in phases, measure maturity and reach ISO 14001 certification at your own pace.