Summary
Cut through the green tape
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Details
- Global
All organizations—of any size, sector or geography—plus “governance organizations” (e.g., governments, regulators, voluntary initiatives, intergovernmental bodies and NGOs).
Deep dive
Introduction
The ISO Net Zero Guidelines (IWA 42:2022) were issued by the International Organization for Standardization via an International Workshop Agreement (IWA) and launched at COP27 in November 2022. The work was convened with leadership from BSI through the “Our 2050 World” collaboration with ISO and UN Race to Zero, drawing broad participation to shape a practical, global baseline. The Guidelines were prompted by a fragmented net-zero governance landscape and mounting concerns over inconsistent or misleading claims—highlighted at COP27 by the UN Secretary-General’s High-Level Expert Group report on integrity and greenwashing. IWA 42 responds by harmonizing definitions, expectations and actions so organizations and jurisdictions can craft credible net-zero strategies.
Scope of IWA 42:2020
IWA 42:2022 explains what net zero means at different levels (territories, sectors, organizations), how to set interim and long-term targets, what actions to prioritize, how to measure and monitor progress, how to treat value-chain (Scope 1–3) emissions, and how to report credibly. It is designed to align territorial and value-chain approaches and support consistent, transparent claims.
At its core are ten guiding principles (Clause 5):
Alignment with Paris-Agreement goals;
Urgency — act now with five-year interim targets;
Ambition — reach net zero as early as possible;
Prioritization of real emissions reductions before removals;
Decision-making based on science and indigenous knowledge with equity and just transition;
Risk-based approach to avoid unintended consequences;
Credibility — high-quality, verifiable actions;
Equity and justice (human-centred, nature-positive);
Transparency, integrity, accountability — public reporting and independent monitoring;
Achievement and continuation of net zero, including balancing residuals with durable removals and aiming for net-negative over time.
BSI’s 2024 case-study report profiles four early adopters of the guidelines. General Motors used the Guidelines to reassess organizational boundaries, explore five-year interim targets, and further hard-wire climate into governance by linking executive remuneration to Electric Vehicle performance. Climate Action for Associations (CAFA) embedded the Guidelines into a certification programme for member associations, now making interim targets a requirement and supporting baseline and implementation planning. Planet Mark integrated the guidelines into client programmes and expanded policy engagement—running supplier workshops to tackle Scope 3 and responding to government consultations—demonstrating how governance-type actors can scale adoption through value-chain influence.
Current Status
In June 2024, ISO began developing its first international standard on net zero for organizations, evolving the Guidelines into an independently verifiable standard tentatively titled ISO 14060 – Net Zero Aligned Organizations. The work is being convened by BSI with ICONTEC, drawing thousands of experts via national standards bodies. A public consultation is expected at the UN Climate Change Conference (COP30) in Nov 2025. The new standard is intended to provide robust requirements, enable third-party verification, and strengthen confidence in net-zero claims—addressing greenwashing concerns while remaining suitable for organizations of all sizes and sectors.
