The International Organization for Standardization’s (ISO) long-awaited proposed net zero standard, ISO 14040, failed to pass a vote by member organizations required to advance to become a final standard in its current form, ESG Today has confirmed, after receiving record feedback throughout its 12-week consultation period.

ISO said that the new proposed standard, designed to support companies in developing credible and comprehensive net zero transition plans, received nearly 5,000 comments. While the organization does not disclose the votes of individual member bodies or the reasons behind their positions, media reports citing sources familiar with the process, indicated that the opposition to the draft came from fossil fuel-producing countries.

In an email communication to ESG Today, an ISO spokesperson confirmed that “ISO/DIS 14060 did not receive the level of approval required to advance in its current form.”

The draft standard, released following a 2-year development process, was designed to provide globally consistent guidance for companies and other organizations navigating the transition to net zero, including setting out requirements for demonstrating that their strategy, targets and actions are compatible with reaching net zero, and that they are making credible and verifiable progress towards contributing to global net zero, in line with the Paris Agreement.

Key requirements for alignment with the proposed standard included setting interim and long-term emissions reduction targets, and the publication of a transition plan within two years of setting a target, covering aspects including timelines, integration of strategy into the business model, and measurement and reporting on progress, as well as requirements for validation and verification.

ISO released its draft net zero standard in June 2026. Following the typical process for a new proposed standard, ISO initiated a 12-week public consultation period through its national members in more than 170 countries. In order to proceed towards final publication, draft standards require approval by two thirds of participating members of the relevant technical committee, and cannot have more than one quarter of votes cast as negative.

In the message, the ISO spokesperson said:

“ISO/DIS 14060 brought a vast spread of experts and stakeholders into the process from across the world and demonstrates that the ISO system can mobilize expertise and involve society at large in addressing an issue that concerns everyone. The nearly 5,000 comments are evidence of extraordinary engagement and the capacity of ISO to generate discussions and collect valuable feedback.”

The spokesperson added that the committee will consider the feedback from the consultation process, and “determine the appropriate next steps for the project.”