ISO/DIS 14060 draft standard for net zero organisations released for ballot

A new draft international standard, ISO/DIS 14060, for net zero-aligned organisations was released for ballot on 17 June 2026, with comments open until September. This draft confirms environmental attribute certificates (EACs), termed environmental commodity certificates (ECCs) by ISO, will have a defined, guardrailed role in corporate net zero strategies. The standard, alongside SBTi's Corporate Net-Zero Standard V2, establishes that additionality and integrity are preconditions for an attribute's value. It mandates that ECCs are subordinate to direct emissions cuts and requires organisations to explain why direct procurement of low-carbon products is not possible. Carbon credits are explicitly not considered ECCs under this draft standard.