PAS 2060 Carbon Neutrality: Retired Standard and ISO 14068-1 Transition

The UK Standard for Verified Carbon Neutral Certification

Achieve Carbon Neutrality View PAS 2060 Process

Important update: PAS 2060 was retired on 1 January 2025

PAS 2060 has been superseded by ISO 14068-1:2023. The information below is provided for historical reference and for organisations currently holding PAS 2060 certification who need to transition.

For current carbon neutrality guidance: See our ISO 14068-1 Carbon Neutrality Guide

Key transition points:

• PAS 2060 certificates remain valid until their expiry date
• New carbon neutrality claims must use ISO 14068-1
• ISO 14068-1 has stricter requirements on emission reductions before offsetting
• Verification bodies now assess against ISO 14068-1, not PAS 2060

What is PAS 2060?

PAS 2060 was the internationally recognized specification for demonstrating carbon neutrality, developed by BSI (British Standards Institution). It provided a credible, transparent framework for organizations to achieve and verify carbon neutral status. Note: PAS 2060 was retired on 1 January 2025 and replaced by ISO 14068-1:2023.

Credible & Rigorous

Third-party verified standard preventing greenwashing

Globally Recognized

Accepted worldwide as carbon neutral verification

Science-Based

Aligned with GHG Protocol and ISO 14064 standards

PAS 2060 Requirements

Core Requirements

Complete Carbon Footprint

Measure all Scope 1, 2, and relevant Scope 3 emissions using recognized methodologies

Carbon Management Plan

Document reduction strategy with targets, timelines, and implementation measures

Actual Reductions

Demonstrate real emissions reductions before offsetting remaining emissions

Quality Offsets

Use verified carbon credits from recognized standards (Gold Standard, VCS, etc.)

Documentation Requirements

Qualifying Explanatory Statement (QES)

Public declaration of carbon neutrality achievement with supporting evidence

Independent Verification

Third-party verification of carbon footprint and neutrality claims

Annual Reporting

Ongoing measurement, reporting, and verification of carbon neutral status

Continuous Improvement

Year-on-year reduction in carbon intensity and absolute emissions

PAS 2060 Certification Process

Define Subject & Boundaries

1-2 weeks

Clearly define what will be carbon neutral (organization, product, service, event). Establish operational and organizational boundaries.

Measure Carbon Footprint

4-8 weeks

Calculate baseline emissions for all relevant scopes using GHG Protocol or ISO 14064. Include all material emission sources.

Develop Carbon Management Plan

2-3 weeks

Create reduction strategy with specific targets, timelines, and measures. Prioritize direct emission reductions over offsetting.

Implement Reductions

6-12 months

Execute carbon reduction initiatives. Monitor and measure effectiveness. Document all reduction activities and results.

Offset Residual Emissions

1-2 weeks

Purchase high-quality, verified carbon credits for unavoidable emissions. Ensure additionality and permanence of offsets.

Third-Party Verification

2-4 weeks

Independent verifier assesses carbon footprint, reductions, and offsets. Reviews all documentation and claims.

Declaration & Certification

1 week

Publish Qualifying Explanatory Statement. Receive PAS 2060 certification. Communicate carbon neutral achievement.

PAS 2060 Application Types

Organization

Entire company operations including offices, facilities, and business travel

Most Common

Products

Specific products from cradle-to-grave including production and distribution

B2C Focus

Services

Service delivery including all associated activities and resources

B2B Popular

Events

Conferences, exhibitions, or corporate events including travel

Quick Win

PAS 2060 Investment & Timeline

Typical UK Costs

Carbon Footprint Assessment£5,000 - £25,000

Depends on organization size and complexity

Third-Party Verification£3,000 - £15,000

Annual verification required

Carbon Credits (per tCO2e)£10 - £50

Varies by project type and standard

Total First Year£15,000 - £75,000

Includes assessment, verification, and offsets

Implementation Timeline

Month 1-2Initial assessment & planning

Month 2-3Data collection & footprint calculation

Month 3-12Implement reduction measures

Month 12-13Verification & certification

Fast-Track Option:

Achieve certification in 3-4 months with immediate offsetting, then focus on reductions

Benefits of PAS 2060 Carbon Neutrality

Competitive Advantage

77% of consumers prefer carbon neutral brands. Win tenders requiring environmental credentials. Access green finance at preferential rates.

Risk Management

Future-proof against carbon pricing and regulations. Reduce exposure to energy price volatility. Enhance resilience to climate risks.

Brand Leadership

Demonstrate climate leadership with verified claims. Attract and retain sustainability-conscious talent. Build trust with stakeholders.

PAS 2060 by Industry Sector

Manufacturing

• Product carbon neutrality claims
• Supply chain requirements
• Export market access

Professional Services

• Client ESG expectations
• Tender requirements
• B Corp alignment

Travel & Hospitality

• Carbon neutral stays/flights
• Corporate travel programs
• Event carbon neutrality

Retail & E-commerce

• Carbon neutral delivery
• Product sustainability
• Consumer expectations

PAS 2060 vs Other Standards

Standard	Focus	Verification	Best For
PAS 2060 (Retired)	Carbon neutrality	Required	Superseded by ISO 14068-1
ISO 14068-1	Carbon neutrality (current)	Required	Current carbon neutral standard
ISO 14064	GHG quantification	Optional	Carbon footprint measurement
Science Based Targets	Emission reduction	Target validation	Long-term decarbonization
Carbon Trust Standard	Carbon reduction	Required	Year-on-year improvements

Recommendation: Combine PAS 2060 for immediate carbon neutrality withScience Based Targetsfor long-term decarbonization strategy.

PAS 2060 Frequently Asked Questions

Is PAS 2060 legally required in the UK?

PAS 2060 is voluntary but increasingly expected by customers and investors. It's complementary to mandatory reporting likeSECR andTCFD. Many public sector tenders now require or favor carbon neutral suppliers.

What's the difference between carbon neutral and net zero?

Carbon neutral (PAS 2060) allows immediate offsetting of all emissions. Net zero requires deep emission cuts (90-95%) before offsetting. Carbon neutral can be achieved now, while net zero typically targets 2030-2050. Many organizations use PAS 2060 as a stepping stone to net zero.

Which carbon offsets are acceptable for PAS 2060?

PAS 2060 requires high-quality, verified offsets from recognized standards: Gold Standard, Verified Carbon Standard (VCS), Climate Action Reserve, or UK Woodland Carbon Code. Offsets must demonstrate additionality, permanence, and avoid double counting.

Can we achieve PAS 2060 without reducing emissions?

No. PAS 2060 requires a Carbon Management Plan with reduction commitments. You must demonstrate ongoing emission reductions, not just offsetting. The standard emphasizes reduction first, offset second. Year-on-year improvements in carbon efficiency are mandatory.

How does PAS 2060 relate to ESG reporting?

PAS 2060 certification strengthens ESG credentials and supports frameworks likeCDP, TCFD, and GRI. It provides verified environmental performance data and demonstrates climate action commitment essential for ESG ratings and sustainable finance.

Transition to ISO 14068-1 Carbon Neutrality

Upgrade from PAS 2060 to the new ISO 14068-1 standard

ISO 14068-1 Transition Assessment

Understand how to transition from PAS 2060 to ISO 14068-1