Globally, there are various sustainability standards set up to guide organisations looking to reduce their environmental impacts. Two key standards in this space set up by the British Standards Institute (BSI) are ISO 14068 and ISO 14064-1. While both standards address climate impact, they have distinct focuses:
- ISO 14068 is focused on guiding companies to achieve carbon neutrality and net zero targets.
- ISO 14064-1 provides a detailed framework for quantifying, managing, and reporting greenhouse gas emissions.
While ISO 14064-1, developed in 2006 with input from 175 global experts across 45 nations, has long been the cornerstone for corporate greenhouse gas (GHG) quantification, the introduction of ISO 14068 marked a significant evolution in carbon neutrality standards. ISO 14064 is a key part of ISO 14068; Organisations can use ISO 14064-1's complete framework to develop GHG inventories and report company-level emissions. ISO 14068 builds on this foundation and establishes a path toward carbon neutral and net-zero greenhouse gas emissions by 2050. This new standard effectively replaces the previous PAS 2060 framework. Understanding the difference between ISO 14068 and ISO 14064-1 is important when building a comprehensive net zero strategy.
What is ISO 14068?
ISO 14068 is a new international standard designed to help businesses and organisations achieve carbon neutrality and net zero emissions. It replaced the previous standard PAS 2060 from January 2025, offering a more rigorous approach towards achieving carbon neutrality.
Read More: PAS 2060 is being replaced by ISO 14068
ISO 14068 provides a structured methodology for achieving net zero in line with international best practices, offering guidance on setting emission reduction targets, implementing offsetting strategies, and ensuring compliance with globally recognised benchmarks such as PAS 2060.
Key Features of ISO 14068:
- Focuses on achieving carbon neutrality and net zero through a structured, step-by-step approach.
- Aligns with international best practices like the Science-Based Targets initiative (SBTi) and the United Nations Sustainability Development Goals (UN SDGs).
- Emphasises carbon reduction first, followed by offsetting residual emissions.
- Requires robust reporting and verification to ensure credibility and transparency.
- Applicable to businesses of all sizes, from SMEs to multinational corporations, looking to align with sustainability goals.
Read More: Understanding ISO 14068: A Sustainable Future with Carbon Neutrality
Who Needs ISO 14068?
- Organisations that need to consider ISO 14068 in their operations include those that:
- Aim to achieve carbon neutrality or net zero emissions.
- Want to align with global climate action goals, including the Paris Agreement and the UN SDGs.
- Require a structured framework for reducing and offsetting their carbon footprint.
- Need to demonstrate credible carbon neutrality claims through verified processes.
What is ISO 14064-1?
ISO 14064-1 is an established standard focused on GHG quantification, monitoring and reporting. It creates a step-by-step process to calculate GHG emissions through a bottom-up approach that collects and combines data with emission details. This method helps organisations create their GHG inventories by first setting operational boundaries and then finding emission sources within them. Through this approach, organisations can pick calculation methods that fit their operational needs best. The standard also handles both GHG emissions and removals for each category, which makes removals a natural part of the calculation process.
Key Features of ISO 14064-1:
- Focuses on quantifying, managing and reporting GHG emissions at an organisational level.
- Provides a methodology for carbon footprint assessment aligned with the Greenhouse Gas Protocol.
- Forms the basis for corporate carbon inventories, which are essential for compliance and sustainability reporting.
- Supports organisations in setting science-based emission reduction targets.
- Aligns with regulatory requirements and voluntary carbon disclosure initiatives, such as CDP and TCFD.
Who Needs ISO 14064-1?
ISO 14064-1 is relevant for organisations that:
- Need to measure and manage their GHG emissions effectively.
- Want to comply with regulatory requirements on emissions reporting.
- Require verified carbon inventories for investors, regulators and stakeholders.
- Aim to track progress towards emissions reduction goals and net zero targets.
Key Differences Between ISO 14068 and ISO 14064-1
|
Feature |
ISO 14068 |
ISO 14064-1 |
|
Primary Focus |
Carbon neutrality & net zero |
GHG quantification & reporting |
|
Compliance Requirement |
Voluntary but aligns with SBTi |
Often used for regulatory and voluntary reporting |
|
Applicability |
Any organisation pursuing net zero |
Organisations tracking and reporting emissions |
|
Key Requirement |
Emission reduction first, then offsetting |
GHG measurement, tracking and reporting |
|
Verification |
Requires third-party verification for carbon neutrality claims |
Encourages third-party verification for emissions data accuracy |
Verification and Certification Requirements for ISO 14068 and ISO 14064-1
ISO 14068 Certification Steps
ISO 14068's certification process requires organisations to first review their internal operations to identify any gaps in their carbon neutrality claim. The business must then quantify their GHG emissions in line with ISO14064-1 and the GHG Protocol. They then need to work with a UKAS accredited certification body that verifies their work through:
- Stage 1 Audit: Documentation review and gap analysis
- Stage 2 Audit: On-site or remote verification of implementation
Organisations must show they follow the standard's step-by-step approach: commitment, boundary selection, emissions quantification, management planning, reduction implementation, offsetting, reporting, claiming and final verification. The final step is to create a robust carbon neutrality management plan including setting clear targets and implementation process, engaging stakeholders and tracking and reporting progress.
ISO 14064-1 Verification Process
Carbon footprint verification under ISO 14064-1 starts by gathering emissions data from an organisation's activities. An independent party then verifies this data with most organisations working with external verification bodies. The process makes sure GHG emissions inventory stays accurate and reliable. These bodies look at emissions data, calculation methods and reporting frameworks. This verification gives stakeholders confidence that carbon footprint claims match GHG reporting standards.
Third-Party Verification Differences
The verification needs between these standards are quite different. ISO 14064-1 verification focuses on getting emissions data right but pays less attention to reduction strategies. ISO 14068 verification makes sure carbon neutrality claims are true, science-based and clear. Both standards use ISO 14064-3 for verification methods.
The Bottom Line
Both ISO 14068 and ISO 14064-1 play a vital role in a company’s sustainability strategy. While the former is considered the go-to standard for businesses looking to achieve carbon neutrality and net zero emissions, the latter is essential for organisations that need accurate GHG reporting to aid regulatory compliance and reduce their environmental impact.