PAS 2060

PAS 2060 was a Publicly Available Specification published by the British Standards Institution (BSI) that defined how to demonstrate carbon neutrality for organisations, products, services and events. First issued in 2010 and updated in 2014, it set out a methodology to quantify, reduce and offset greenhouse gas (GHG) emissions so that a neutrality claim could be independently verified. As of June 2026 it is no longer current: PAS 2060 was withdrawn on 30 November 2025 and has been replaced by the international standard ISO 14068-1:2023.

What was PAS 2060?

PAS 2060 was a technical specification that established the requirements for an entity to declare carbon neutrality in a consistent, transparent and verifiable way. Unlike broader environmental management standards, it focused specifically on carbon neutrality and defined four pillars:

• Quantification: calculate the carbon footprint of the subject.
• Reduction: set and implement an emissions-reduction plan with measurable targets.
• Offsetting: compensate residual emissions with credible carbon credits.
• Documentation and verification: produce a public Qualifying Explanatory Statement and have it independently verified.

Why was PAS 2060 withdrawn?

ISO 14068-1:2023, the first international standard dedicated to carbon neutrality, was published in November 2023 (launched at COP28). BSI confirmed that PAS 2060 would be withdrawn 24 months later, on 30 November 2025, and from January 2025 BSI began issuing carbon-neutrality verification only against ISO 14068-1. The new standard builds on the principles of PAS 2060 but tightens several requirements, most notably a broader and more explicit treatment of material Scope 3 emissions and a clearer hierarchy that prioritises reduction before offsetting.

What did PAS 2060 require?

GHG emissions quantification

• Based on recognised methodologies such as ISO 14064 or the GHG Protocol.
• Covered Scope 1, Scope 2 and relevant Scope 3 emissions.

Reduction plan

• Required measurable reduction targets.
• Required timelines and monitoring of progress.

Offsetting of residual emissions

• Use of recognised carbon credits such as Gold Standard or the Verified Carbon Standard.

Public declaration and verification

• A documented declaration communicating results and commitments, supported by independent third-party verification.

How it compared with other standards

• ISO 14064: sets out how to quantify and report emissions, but does not require neutrality.
• ISO 14067: focuses on the carbon footprint of products.
• PAS 2060: went further by requiring reduction and offsetting in order to declare neutrality, and is now superseded by ISO 14068-1.

Transition to ISO 14068-1

Organisations that previously used PAS 2060 should migrate their carbon-neutrality claims to ISO 14068-1:2023. The transition typically involves reviewing the emissions inventory to ensure material Scope 3 categories are fully captured, strengthening the reduction pathway (in line with science-based targets where relevant), and confirming the quality of any offsets used. This shift sits within wider climate frameworks such as the Paris Agreement and corporate carbon neutrality and net-zero commitments.

Why it still matters

Although withdrawn, PAS 2060 remains relevant as the conceptual foundation of today's carbon-neutrality verification. Understanding its logic, quantify, reduce, offset, declare and verify, helps organisations interpret ISO 14068-1 and avoid greenwashing when communicating climate claims.

At Manglai we help companies measure their carbon footprint and prepare credible carbon-neutrality and sustainability reporting under current standards such as ISO 14068-1. Discover how Manglai can help you.