Client Alert: ISO Releases Draft of First Global Net Zero Standard (ISO 14060)

The International Organization for Standardization (ISO) released a draft of its Net Zero Aligned Organizations Standard (ISO/DIS 14060) on June 17, 2026. Building on the 2022 ISO Net Zero Guidelines (IWA 42), the draft translates ISO’s early recommendations into the first internationally recognized, independently verifiable standard for corporate net zero transition planning. The draft is open for a 12-week public consultation through ISO's national member bodies, with national consensus positions expected by early September and final publication anticipated in late 2026 or early 2027.

ISO 14060 has the potential to consolidate a fragmented landscape of competing "net zero" definitions and guidance into a single, auditable framework. The draft standard sets requirements for setting science-aligned targets, publishing a transition plan within two years of a net-zero commitment, and demonstrating verifiable progress. Notably, it restricts carbon credits to residual emissions rather than counting them toward reduction targets, requires front-loaded reductions against a cumulative GHG budget, and applies a significance test for determining which Scope 3 categories warrant formal targets. Its release one week after SBTi's Corporate Net Zero Standard V2.0 signals a broader convergence on what credible organizational net zero requires.

For organizations, ISO 14060 offers a path toward transition plans that are defensible under real scrutiny rather than treated as voluntary pledges. KERAMIDA will continue to monitor the standard's development through the consultation period and will provide updates as it advances toward final publication.

Questions about how ISO 14060 may affect your organization’s net-zero strategy or transition planning? Contact KERAMIDA to speak with one of our sustainability experts.

Client Alert: CARB Proposes 3-Month Delay to California SB 253

The California Air Resources Board (CARB) is proposing to defer the current reporting deadline for CA SB 253 from August 10, 2026, to November 10, 2026. The regulation is undergoing revisions, and once the public comment period concludes, the deadline extension will become final.

Read the full announcement from CARB: California Corporate Greenhouse Gas Reporting: Notice of Upcoming Rulemaking Update to Further Clarify Requirements and Deferring 2026 Reporting Deadline

KERAMIDA is monitoring this rulemaking closely.

Questions about your reporting obligations? Contact KERAMIDA to speak with one of our GHG experts.

SBTi Unveils Major Update to Corporate Net-Zero Standard

SBTi published Version 2.0 of its Corporate Net-Zero Standard on June 11, the first major update since the standard launched in 2021.

The update goes beyond adding requirements. How targets are structured, how companies are categorized, and what SBTi expects between validations have changed.

For companies with existing validated targets: no action is required. Your targets remain valid through their defined timeframe.

For new submissions: V2.0 validations open in Q1 2027. Companies may continue submitting under V1.3.1 through January 31, 2028, after which all new submissions must use V2.0.

See SBTi's Summary of Main Changes document.

Client Alert: EU Seeks Feedback on Revised ESRS and Voluntary Sustainability Reporting Standards

The European Commission has opened a public feedback period on the draft final versions of the revised European Sustainability Reporting Standards (ESRS). The consultation marks another important step in the EU’s ongoing efforts to simplify and streamline sustainability reporting requirements under the Corporate Sustainability Reporting Directive (CSRD).

The revised ESRS standards are intended to reduce the administrative burden for EU companies subject to mandatory sustainability reporting while maintaining the quality and consistency of sustainability disclosures. According to the European Financial Reporting Advisory Group (EFRAG), the proposed revisions focus on improving usability, reducing the number of datapoints (including a reduction of more than 60% in mandatory datapoints and over 70% overall), simplifying double materiality assessments, and introducing new flexibilities for companies.

In parallel, the Commission is seeking stakeholder input on voluntary sustainability reporting standards intended for small and medium-sized enterprises (SMEs) and organizations outside the scope of mandatory CSRD reporting. The voluntary framework aims to support more proportionate ESG reporting while helping smaller companies respond to increasing sustainability information requests from their reporting business partners that are subject to mandatory sustainability reporting requirements.

Stakeholders are invited to submit feedback through the European Commission’s portal until June 3. Following the close of the consultation period, the Commission is expected to adopt the two delegated acts and subsequently submit them to the European Parliament and the Council for review under the standard no-objection procedure before the standards formally enter into force.

For more information, visit the European Commission announcement:
European Commission Feedback Process on Revised Sustainability Reporting Standards