Carbon neutrality to ISO 14068: preparing credible carbon neutral claims

A carbon neutral claim says that a defined organisation or product has reduced its greenhouse gas emissions and balanced the rest by offsetting, over a set period. ISO 14068 – published in 2023 as ISO 14068-1 and renumbered ISO 14068:2026 in September 2026, with the same content – sets out the principles, requirements and guidance for such claims. VPA India prepares the footprint, the management plan, the offsetting and the claim, so that your claim is ready for verification.

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Who it is for

Companies that want to claim carbon neutrality for the whole organisation or for one site
Makers of products and providers of services preparing a product-level claim
Companies with earlier claims under PAS 2060 that now need a claim under ISO 14068
Exporters whose customers ask how a carbon neutral claim is supported

ISO 14068 in brief

Scope. The standard applies to organisations and products; it is not intended for territories such as regions, countries, states or cities.
Reductions first. It sets a hierarchy in which reductions in your own emissions come before offsetting.
Management plan. It requires a commitment from senior management and a carbon neutrality management plan.
Footprint. Organisations quantify emissions with ISO 14064-1 and products with ISO 14067; for verification, the standard refers to ISO 14064-3.
Offsetting. Emissions that remain are balanced by retiring high-quality carbon credits. We source credits across the main programmes – for example VCUs, VERs, ACCs, CORCs and Isometric Certificates – and screen them against benchmarks such as the ICVCM's ten Core Carbon Principles.
PAS 2060. The earlier British specification was withdrawn after a 24-month transition from the publication of ISO 14068-1 in November 2023, and UKAS set 31 December 2025 as the migration deadline for the verification bodies it accredits. We treat PAS 2060 claims as historical claims for the periods they covered, and prepare new claims to ISO 14068.

Claims rules to check

European Union. Directive (EU) 2024/825 bans claims, based on the offsetting of greenhouse gas emissions, that a product has a neutral, reduced or positive impact on the environment in terms of greenhouse gas emissions; Member States apply the measures from 27 September 2026.
India. The Central Consumer Protection Authority's Guidelines for Prevention and Regulation of Greenwashing or Misleading Environmental Claims, 2024, notified on 15 October 2024, require generic terms such as "carbon-neutral" to carry accurate qualifiers and disclosures backed by data, and certifications from statutory bodies or reliable independent third parties. They apply to manufacturers, service providers, traders, advertising agencies and endorsers.

Your legal advisers confirm the final wording for each market; we prepare the evidence behind it.

How we work

Subject and period. We agree the organisation or product, its boundary and the period of the claim.
Footprint. We quantify the footprint with ISO 14064-1 or ISO 14067, or check the one you have.
Management plan. We set out the commitment, the reduction targets and the actions, reductions first.
Offsetting. We shortlist credits for the remaining emissions, screen them and support their retirement in the registry.
Claim and report. We draft the claim wording and the supporting report, and support you through verification.

What you receive

A footprint report for the subject and period of the claim
A carbon neutrality management plan
A shortlist of screened credits and the registry retirement records
Draft claim wording and the supporting report, ready for verification

Track record

Since January 2008, VPA India has provided consultancy and audit services for carbon credit and corporate sustainability reporting projects, and our founder is a former DOE/VVB lead auditor (SGS SA).

Frequently asked questions

What replaced PAS 2060?

ISO 14068-1, published in 2023, which ISO renumbered ISO 14068:2026 in September 2026 with the same content. PAS 2060 was withdrawn after a 24-month transition.

Can we offset all our emissions and claim carbon neutrality?

No. The standard puts reductions first: offsetting balances the emissions that remain after the reductions in your management plan.

Can we make a carbon neutral claim for products sold in the EU?

Not one based on offsetting. From 27 September 2026, EU Member States apply a ban on claims, based on offsetting, that a product has a neutral, reduced or positive impact on the environment in terms of greenhouse gas emissions. Claims for products sold in the EU need your legal advisers' review.

Is carbon neutrality the same as net zero?

No. Carbon neutrality is a claim for a defined subject and period, usually reached by reducing emissions and offsetting the rest. Net zero is a long-term goal centred on deep emission cuts; our net zero roadmap page covers it.

Sources

ISO, ISO 14068:2026 Climate change management – Carbon neutrality (iso.org), read 14-Nov-2026.
AFNOR, ISO 14068:2026 (boutique.afnor.org), read 14-Nov-2026.
BSI, "Understanding impact: how to make credible carbon neutral claims with BS ISO 14068-1", 05-Dec-2023 (knowledge.bsigroup.com), read 14-Nov-2026.
SGS, ISO 14068-1 verification (sgs.com), read 14-Nov-2026.
ICVCM, The Core Carbon Principles (icvcm.org), page modified 25-Feb-2026, read 14-Nov-2026.
UKAS, Technical Bulletin: ISO 14068-1 migration from PAS 2060, 30-Jul-2024 (ukas.com), read 14-Nov-2026.
EUR-Lex, Directive (EU) 2024/825 of 28 February 2024 (eur-lex.europa.eu), read 14-Nov-2026.
Khaitan & Co, "Pre-Requisite Caveats: CCPA Ring-Fences Greenwashing and Misleading Environmental Claims", 22-Oct-2024 (khaitanco.com), read 14-Nov-2026.