10 July, 2026

The last few years have been a whirlwind for sustainability standards, guidance and regulation and among the flurry of activity around London Climate Action Week, two major developments suggest the net zero world may be entering a more mature phase.

First, the Science Based Targets initiative’s (SBTi’s) new Corporate Net Zero Standard marks a significant evolution from its predecessor. Following two rounds of consultation (that we contributed to), the new framework replaces the one-off near-term target approach with a five-year validation cycle, expands the range of target-setting methods available, and requires separate targets for Scope 1 and Scope 2 emissions. It also introduces some requirements for hourly matching of electricity consumption with clean power procurement for large consumers, plus a new “ongoing emissions responsibility” framework to create recognition for carbon removals activities. Alongside tighter reporting, verification and claims requirements, the standard introduces greater flexibility in how companies can pursue decarbonisation, in line with the SBTi’s recently published five-year strategy.

Second, ISO 14060 is attempting to fill some of the gaps that have emerged in current net zero practice. As the first comprehensive and certifiable standard for net zero-aligned organisations, it focuses on how to design, govern and implement credible transition plans, and what this means at each stage of aspiration, planning, progress and achievement. Notably, it prioritises emissions reductions over reporting, embeds considerations of equity and justice, and sets out how carbon credits can be used to counterbalance residual emissions when organisations are close to net zero.

Keeping up with what can feel like constantly shifting goalposts may feel overwhelming. But with global decarbonisation trends still falling well short of what science demands, there are certainly gaps that need filling. The emerging picture is a clearer one: GHG Protocol and ISO standards define how emissions are measured, SBTi defines science-aligned targets, and ISO 14060 defines what credible organisational alignment with net zero looks like. Change may be disruptive, but greater consistency across the net zero landscape, and a way of decarbonising that aligns more closely to business needs, is a welcome development.

By Patrick Bapty