PAS 2060 Retired 1 January 2025
ISO 14068-1:2023 is now the current carbon neutrality standard. If your website, procurement responses, or investor disclosures reference PAS 2060, they need urgent updating.
PAS 2060 was retired on 1 January 2025. ISO 14068-1:2023 is now the carbon neutrality standard for UK businesses. More stringent requirements including mandatory emission reductions BEFORE offsetting.
Update all PAS 2060 references
Reductions before offsets
Third-party required
Business Risk: Many UK companies still reference PAS 2060 on websites, in procurement documents, and investor reports. This is now factually incorrect and could constitute misrepresentation.
ISO 14068-1:2023 was published in October 2023 and became the replacement for PAS 2060 on 1 January 2025. It sets requirements for achieving and demonstrating carbon neutrality with significantly enhanced rigour compared to PAS 2060.
| Requirement | PAS 2060 (Retired) | ISO 14068-1 (Current) |
|---|---|---|
| Status | Retired 1 Jan 2025 | Current standard |
| Emission Reductions | Recommended | Mandatory before offsetting |
| Reduction Target | No specific requirement | Science-based targets required |
| Management Plan | Carbon Management Plan | Carbon Neutrality Management Plan (enhanced) |
| Offset Quality | Basic criteria | Stringent quality and permanence requirements |
| Verification | Self-declaration allowed | Third-party verification mandatory |
| Transparency | Public declaration | Detailed public disclosure requirements |
| Boundaries | Flexible | Strict boundary requirements |
Formal commitment to carbon neutrality with defined boundaries and timeline
Comprehensive greenhouse gas inventory following ISO 14064-1
Critical requirement: Must show actual reductions before offsetting
Purchase high-quality carbon credits for unavoidable emissions
Verification Body Fees
£3,000 - £15,000 depending on scope
Consultancy Support
£5,000 - £25,000 for implementation
Carbon Credits (Residual)
£15 - £50 per tCO2e (quality dependent)
Annual Surveillance
£2,000 - £8,000 per year
Total Year 1
£15,000 - £50,000+
Months 1-2
Baseline assessment & gap analysis
Months 3-6
Implement reduction measures
Months 7-8
Documentation & evidence gathering
Months 9-10
Third-party verification audit
Month 10-12
Certification & public declaration
Carbon Legal can assess your existing PAS 2060 programme against the new ISO 14068-1 requirements and develop a transition plan:
No. PAS 2060 was officially retired on 1 January 2025. ISO 14068-1:2023 is now the current carbon neutrality standard. Any claims or references to PAS 2060 certification are outdated and should be updated immediately.
No. ISO 14068 has different and more stringent requirements. You must assess your current programme against ISO 14068 criteria, particularly the mandatory reduction requirements, before claiming compliance.
ISO 14068 requires demonstrable emission reductions as part of the carbon neutrality journey. You cannot achieve ISO 14068 certification through offsets alone. Consider setting interim targets and focusing on achievable reductions first.
ISO 14068 carbon neutrality can be a milestone on the path to net zero. Net zero requires deeper cuts (typically 90% reduction) with minimal residual emissions. Carbon neutrality allows higher offset use but still requires reduction progress.
UKAS-accredited certification bodies including BSI, SGS, Bureau Veritas, Lloyd's Register, and DNV can provide ISO 14068 verification. Ensure your chosen body is accredited for ISO 14068-1:2023 specifically.
Update your carbon neutrality claims to ISO 14068 now. Don't risk procurement disqualification or reputational damage.