UK corporate sustainability standards explained: Everything your business needs to know
Eleanor Turner
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An overview of Corporate Sustainability Standards:
Requires Scope 1, 2 and 3 reporting | Supports the use of carbon offsets | Offsets restricted to residual emissions | Third-party verified | Requires ongoing reporting of progress against targets | |
---|---|---|---|---|---|
PAS 2060 | Scope 1, 2 and some scope 3 | Yes - avoidance and removal credits | Yes | No | No |
ISO 14086-1: 2023 | Yes, all scopes required | Yes - removal credits only | No | No | Yes - ongoing reporting is required to maintain carbon neutral status |
ISO14064-1 | No, only requires the reporting of Scope 1 and 2 | Yes - avoidance and removal credits | No | No | No |
NCS | Yes, all scopes required | Yes - avoidance and removal credits | Yes | Yes | Yes |
SBTi | Yes, all scopes | Yes - removal | Yes | Yes | Yes |