ISO Net Zero
Guidelines casestudy report
Reframing Net Zero as a Journey
2024@2024 BSI. All rights reserved.

Contents
3

Introduction

5

Case studies

7

Part I: Key changes made09		 Setting Interim Targets
14 External Affairs and Policy Alignment
21		Scope 3 Emissions and Value Chain
Engagement

26

Part 2: Remaining challenges

31Part 3: Lessons learned

35

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2

Introduction
Organizations exist for many reasons, but for many,
generating income is key for survival. This is, and will,
become increasingly challenging in a warming world
where climate change is already leading to severe negative
impacts on organizations. For this reason, and manyothers, the economy has begun to reorient towards net
zero greenhouse gas emissions: a world where“human-caused residual GHG emissions are balanced byhuman-led removals over a specific period and within
specified boundaries,” as defined in the ISO Net Zero
Guidelines. In short, pursuing and progressing towards
net zero is good for businesses. In fact, BSI research findsthat 73% of consumers would be prepared to pay more tocompanies with a real commitment to net zero.
“Net zero” and “carbon neutrality” have at times been usedinterchangeably, but more and more, net zero represents
a greater ambition to pursue deep decarbonization acrossan organization’s whole value chain and is therefore
a higher integrity industry goal. Achieving net zero by
2050, aligned to the international community’s goal tolimit global warming to 1.5 and well below 2 degrees C,

will require that organizations successfully pursue thisgoal. Therefore, organizations of all sizes, sectors, andjurisdictions have increasingly been committing to net
zero and developing plans to achieve it. For instance, 47%
of Fortune 2000 companies have set a net zero target asof June 2023. However, according to an analysis by the
Net Zero Tracker, only 4% of those targets are backed bycredible plans to achieve them. The question of how toreach net zero has remained complex, and the need for
greater standardization is clear.
With the launch of the ISO Net Zero Guidelines at COP27
in late 2022, the International Organization for Standards(ISO) provided a comprehensive definition of net zeroand the principles for a credible strategy to achieve it.
These Guidelines harmonize a previously fragmented
and confusing landscape of voluntary initiatives andframeworks governing the net zero transition over the past
decade. Their importance in converging and demystifying
credible net zero action has been recognized in analyses
such as the 2022 UN Yearbook of Global Climate Action andthe 2023 IEA Breakthrough Agenda Report.

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3

The ISO Net Zero Guidelines offer two significant contributions to facilitate the net zero transition.
First, they harmonise the diverse landscape of net
zero best practices into a single resource, offering a
one-stop shop for practitioners developing credible
net zero strategies. By harmonizing the 33 mostprevalent net zero frameworks and initiatives, theGuidelines are the only net zero guidance that has
been recognised to strongly align with all 10 key
recommendations in the UN High Level Expert Groupon the Net-Zero Emissions Commitments of Non-State
Entities Integrity Matters report.

Second, the Guidelines provide a holistic set of principles
and recommendations for helping organizations plot
their net zero journey, including demonstrating progress
towards net zero by covering all stages of net zero action,
as set out by researchers at the University of Oxford.
The existence of the Guidelines alone, however, is notenough to sufficiently scale and accelerate the transition
to net zero. Voluntary initiatives and frameworks
which have emerged in recent years to spur the net
zero transition have lacked the resources and capacity
to rigorously scrutinize or audit net zero strategies.
Fortunately, however, there are opportunities on thehorizon to build trust, demonstrate accountability andreduce greenwashing in net zero claims. The international
standards system, as part of quality infrastructure
globally, is designed to address this gap. Converting the
ISO Net Zero Guidelines into the first formal international
standard on net zero - a process which begins from June
2024 - will help to build trust and reduce greenwashingby providing the option of verifying and validating anorganization’s net zero strategy.

ISO Net Zero Guidelines Case Study Report: Reframing Net Zero as a Journey

In the interim, organizations have been using the
ISO Net Zero Guidelines to develop credible net zerostrategies. This report reflects the experiencesof four such organizations, showcasing tangible
changes made, their remaining challenges, andtheir major lessons learned. Supported by theframework provided by the Guidelines, organizations
still face enormous difficulty in aligning with net
zero best practice. The experiences reflected in thisreport can serve as valuable lessons for organizations
worldwide, all of whom must embark on their net zerojourneys to avoid worsening climate catastrophe andmaintain a liveable world for both businesses andhumanity.

@2024 BSI. All rights reserved.

4

Case studies

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5

BSI conducted case studies of the organizations listed
below which included interviews with these relevant
stakeholders, and with the permission of the organizations
and stakeholders have included some of the findings
and output of those studies and interviews in this report.
This report sets out our conclusions based on industry
knowledge and our opinion of the information obtained
during our case studies and shares some of the insightsfrom those studies for further reference. Any views that are
not specifically attributed to a case study organization inthis report represent the views of BSI only.

Organizations featured:

1
2
3
4

ISO Net Zero Guidelines Case Study Report: Reframing Net Zero as a Journey

General Motors – America’s largest carcompany; adopted the ISO Net Zero
Guidelines as of mid-year 2023.
Federation Internationale de l’Automobile– the global governing body of motorsport,
based in Switzerland; adopted the ISO Net
Zero Guidelines as of beginning of 2023
Climate Action for Associations – an SME
and association for trade associations tocome together around taking climate action,
based in the UK; adopted the ISO Net Zero
Guidelines as of beginning of 2023.
Planet Mark – a UK-based sustainability
consultancy, certification, and net zeropartner for businesses of all sizes andsectors, based in the UK; adopted the
ISO Net Zero Guidelines as of beginningof 2023.

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6

Part I:Key changes
madeISO Net Zero Guidelines Case Study Report: Reframing Net Zero as a Journey©
@2024
2024 BSI. All rights reserved.

7

The ISO Net Zero Guidelines are a holistic, comprehensive
framework for getting organizations on their net zerojourney. They contain ten guiding principles, underpinned
by detailed recommendations, for high-integrity net zeroplanning.
In the experience of our four case study organizations
undertaking this work in 2023-2024, three key areas ofaction stand out:

ISO Net Zero Guidelines Case Study Report: Reframing Net Zero as a Journey•

Setting interim targets;•

External affairs and policy alignment;•

Scope 3 emissions and value chain engagement.

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8

Setting interim targets
ISO Net Zero Guidelines Clause 8.2.6:
Interim targets
The organization should set interim targets as
milestones towards its net zero target, taking into
account the specific recommendations for Scope 1,
Scope 2 and Scope 31 and 1,5 °C aligned sciencebased pathways.
The organization should set interim targets every
2 to 5 years on the path to achieving net zero
GHG emissions.

1

The ISO Net Zero Guidelines state that a net zero strategy
must include setting interim emissions targets at least
every five years. This represents a significant change formany organizations that have net zero goals – if they
have one at all – based on long term net zero targets.
Setting these interim targets, rather than just a far-off
net zero target year (usually 2050), provides a clearer
and more rigorous roadmap for decarbonization. It helps
an organization to better visualize and enact plans toachieve net zero both in the short term and long termand empowers sustainability teams to collaborate withdepartments across their organization to implement theseplans. Interim goals also support organizations to identify
where progress may be stalling and put in place corrective
measures sooner.

ISO Net Zero Guidelines (IWA 42: 2022)
3.2.3
Scope 1 emission
direct GHG emission greenhouse gas emission (3.2.2) from sources (3.2.7) owned or
directly controlled by the organization (3.4.1)
3.2.4
Scope 2 emission
indirect GHG emission from purchased energy greenhouse gas emission (3.2.2) fromthe generation of purchased electricity, heat, cooling or steam consumed by
the organization (3.4.1)
3.2.5
Scope 3 emission
indirect GHG emission greenhouse gas emission (3.2.2) that is a consequence ofthe organization’s (3.4.1) activities but arises from sources (3.2.7) that are not owned or
directly controlled by the organization

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General Motors (GM)Prior to General Motors’ (GM) engagement with the
ISO Net Zero Guidelines, GM had set near-term carbon
reduction goals for 2035, and a carbon neutral goal of2040. The ISO Guidelines, by contrast, would requireinterim targets every 5 years, starting in 2030, to
guide GM’s decarbonization efforts. GM recognizes
that interim targets put an emphasis on decarbonization
action in the near-term, with rigorous ongoing assessment
and intervention. This also better aligns with the existing
regulatory and planning cycles that impact Scope 3
Category 11 (Use of Sold Products) emissions in GM’s
industry. GM’s first step towards these revised targets wasto reassess its organization boundaries to help ensurethat the correct GHG accounting metrics were in place. Aninterim target approach also enables GM to advocate forbetter alignment with relevant regulations in GM’s major
markets. GM is examining potential interim targets that will
better align with the ISO Net Zero Guidelines to enhance
GM’s decarbonization plan.

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FIA
To be credible and respect
the internationally recognizedguidance, we decided to set a
net zero target by 2040.
Barbara Silva
FIA Head of Sustainability

In 2020, the Federation Internationale de l’Automobile(FIA) committed to reducing scope 1, 2 and 3 emissions
by 50% by 2030, with an interim target of 20% by 2025.
The strategy included “investing in carbon offsets toreach carbon neutrality in the short term, but also
investing in removals from 2027 to reach net zero status
by 2030.”  
In 2023, the FIA decided to adopt the ISO Net Zero
Guidelines to refine and improve this decarbonization
strategy. FIA Head of Sustainability Barbara Silva said
that the guidelines  “finally brought a consensus on
crucial terms and common roadmap on how to reachnet zero”.

Figure 1: the FIA’s net zero targets
Climate Objective: Scope 1, 2 and 3 emissions-20%
Halving emissions
by 2030NET ZERO
by 2040

-50%

-90%

2025

2030

2040

(compared to2019 base year)

After adopting the ISO Net Zero Guidelines, the FIA
decided to upgrade their carbon neutrality target toa net zero target (for a later timeline of 2040), whileremaining committed to the 50% reduction target by
2030 set out in the Guidelines. This pursuit of the higher
threshold of net zero rather than carbon neutrality
represents a changed perspective provided by clear andrecognised definitions available

FIA committed to comply with 1.5 degree scenario (Absolute reduction)

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Climate Action for Associations (CAFA)
CAFA has a net zero target of 2030, with an interim
emissions reduction target of 25% by their financial year
ending 2027. As a small-to-medium enterprise (SME),
CAFA’s staged net zero plan and journey can be instructive
to other SMEs, which account for 99% of the businesspopulation in the UK and at least 90% of businesses
worldwide.
CAFA’s greatest impact in contributing to the collective
pursuit of net zero, however, “happens through influencing
our membership”, said Alison Heppenstall, CAFA’s Founderand Executive Director.
Since adopting the Guidelines in late 2022, CAFA has
systematically begun encouraging its 69 members to set
their own net zero targets, including by making it clearthat Scope 3 is a core and necessary component of anorganization’s emissions and net zero considerations.
Through regular communication channels, events,
guidance, and one-on-one consultations, CAFA engages
with its members to foster understanding and awarenessof the importance of setting interim targets in achieving
net zero emissions. This empowers organisations to takeproactive measures and make incremental progress todrive meaningful change.

CAFA launched their CAFA Certified Net Zero Association
Programme late 2023, a program “inspired in large part by
the ISO Net Zero Guidelines”, according to Alison Heppenstall,and has already delivered it to fifteen member Associations.
As part of this programme, associations receive support inmeasuring their emissions, setting their baseline, and putting
implementation plans in place to reduce their emissions CAFA
now instructs its members that, in order to have a credible
net zero strategy, interim targets must be set.

CAFA launched their CAFA
Certified Net Zero Association
Programme late 2023, a program“inspired in large part by the ISO
Net Zero Guidelines”
Alison Heppenstall
Founder and Executive Director

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12Planet MarkOne of ten official partners of the UN backed Race to Zerocampaign, Planet Mark is committed to achieving net
zero across the entire value chain by 2050 in line with UK
government legislation.
The organization has been measuring its complete scope 1,
2, and 3 emissions since 2014 and was actively formulating
SBTi-aligned targets at the time of acquisition in October
2023. Moving forward, their short and long-term targets
will be set at group level, ensuring alignment with bestpractices and industry standards.

...adopting them provides added
value by lending credibility
through the international
standards system

Similarly to CAFA, however, Planet Mark’s greatest impact
on the net zero transition comes from its work withbusinesses in carbon reduction and setting net zero targets
For example, Planet Mark’s Net Zero Programme, which
has so far supported fifteen member companies withtarget-setting workshops as part of wider net zero strategy
projects, includes the setting of interim targets.
According to Andrew Griffiths, Policy & Corporate
Development Director, “although Planet Mark started thiswork before formally adopting the Guidelines, adopting
them provides added value by lending credibility throughthe formal international standards system.”
By uniting net zero best practice under a single framework,
the Guidelines reinforce and give confidence to actors like
Planet Mark who, like many companies, already recognise
the importance of taking net zero action but are seeking
greater clarity on what a high integrity net zero journeylooks like.

Andrew Griffiths
Policy & Corporate Development Director

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External affairs and policy alignment
ISO Net Zero Guidelines Principle 7.2: Leadership commitment
The leadership of all organizations should ensurealignment between policies and actions, including public
policy and advocacy. The leadership should ensure thiscommitment is not undermined by conflicting targets.
The leadership of the organization should demonstratecommitment to net zero and the principles provided in
Clause 5 by:a. providing strategic direction, oversight, support andsufficient resources to set and achieve targets;b. incorporating net zero targets into core
governance documented information (e.g.
articles of association, charters, legislation);c. disclosing shareholder voting records on climaterelated issues, if appropriate to the organization;e. clearly defining leadership responsibilities;
f. appointing competent members of the organization’s
leadership to take responsibility for actions;g. ensuring competent persons are appointed to
relevant roles and determining the frequency
of updates to leadership on climate-related
issues and progress towards targets;h. implementing incentives fordelivering net zero targets;i. ensuring consideration of actions needed
to transition to net zero is prioritizedthroughout the organization;
j. publicly and regularly communicatingtransition plans and progressd. publicly committing to achieve targets assoon as possible through communicationby the highest level of leadership;

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The role of policy influence, advocacy efforts, andexternal affairs has a major impact on climate action. For
example, a record number of fossil fuel representatives
attended the COP28 UNFCCC climate conference inDubai and in the 2020 election cycle in the United States,
oil and gas lobbyists spent well over $250 million on
lobbying and campaign contributions. External affairs
efforts such as these have been shown to significantly
slow down the energy transition needed to achieve net
zero.
As a result, a credible net zero strategy will includealignment between an organization’s net zero ambition
and its external affairs efforts. This is reflected in Clause
9.1.2 ‘Content of mitigation plans’ of the ISO Net Zero
Guidelines, which recommend that an organization“advocate and support climate policy and legislationand take action to ensure it is not involved (directly or
indirectly) in lobbying against climate ambition”.
Today, this alignment is all too often lacking: a 2023
InfluenceMap report found that “corporate net zeroor similar targets are rarely matched by support forgovernment climate policy, with 58% of almost 300
companies from the Forbes 2,000 found to be at risk of“net zero greenwash” due to their policy engagement”.

ISO Net Zero Guidelines Case Study Report: Reframing Net Zero as a Journey

Making sure that there is consistency and awareness acrossan organization’s divisions and functions can be critical tothe implementation of a credible net zero strategy. This
represents alignment that can usually only occur with amandate from senior leadership, highlighted by the ISO
Net Zero Guidelines in its dedicated clause on the criticalrole of leadership.
The benefit of senior leadership invested in an
organization’s net zero strategy was demonstrated in every
single case study.

advocate and support climate
policy and legislation and takeaction to ensure it is not involved(directly or indirectly) in lobbying
against climate ambition.
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15

General Motors (GM)
GM appointed its first Chief Sustainability Officer (CSO) wellbefore ISO released its Net Zero Guidelines, who facilitates
touchpoints with the Board of Directors a minimum of
twice per year. In addition, GM’s CSO reports on carbon
reduction efforts to the company’s Senior Leadership
Team, which is ultimately responsible for the company’s
decarbonization goals.
After the Guidelines became available, a significant
change in leadership and governance is that executive
compensation is now directly tied to the performanceof electric vehicles. Given that fleet electrification is afoundation of GM’s decarbonization strategy, this change
in executive remuneration is an important component ofGM’s decarbonization strategy. In addition, consistent with
the Guidelines, GM’s Board continues to be updated on
decarbonization target progress at least twice annually.

9.1.2 Content of mitigation plans
The organization’s plans fortransition to net zero should
include how the organization will...
c) align executive and board
compensation with meetinginterim and long-term targets(e.g. 20 % of long-termcompensation plans);
ISO Net Zero Guidelines

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FIA
For the FIA, adoption of the Guidelines has already led tomuch greater coordination between their net zero strategy
and advocacy. The FIA created a Sustainability and Diversity& Inclusion Department (SD&I) and hired a Director of SD&I
(member of the top management team), Sara Mariani,for the first time at the end of 2023. This new department
is now having conversations with other elements of theorganization and with the FIA’s membership. For example,
the FIA has initiated regular communication between
its Sustainability Team and Public Policy Team – with acommitment to move in the same direction – to support
decarbonization, underpinned by their updated net zerotarget of 2040. According to Ms. Mariani, “We recognizethat our commitment to net zero means that not only ourcentral external lobbying strategy must align with net zero,
but also that we must support our membership bodies tocenter net zero in their own external lobbying efforts too”.

ISO Net Zero Guidelines Case Study Report:
Reframing Net Zero as a Journey

We recognize that ourcommitment to net zeromeans that not only our central
external lobbying strategy
must align with net zero, butalso that we must support ourmembership bodies to centernet zero in their own external
lobbying efforts too.
Sara Mariani
Director of SD&I

The FIA is the global governing body of motor sport anda federation of mobility member clubs. It has a key roleto play in ‘decid[ing], man[aging], implement[ing] and/or monitor[ing] policies, requirements, legislation or
guidelines’ for its Championships and Member Clubs.
The FIA is now endeavoring to facilitate every entity thatit governs to credibly pursue net zero in turn. As part ofthis, the FIA is highlighting its commitment to net zero atimportant and high-profile milestone events for climate
action, such as the UNFCCC Conference of the Parties(reflecting Clause 12.1 of the ISO Net Zero Guidelines).
FIA Head of Sustainability Barbara Silva said: “The FIA’spresence at COP28 demonstrated our commitment tosharing a global perspective on decarbonization andasserting our commitment to pursuing a just transition
towards a sustainable, safe, inclusive, and accessible
mobility. The FIA will continue to demonstrate that usercentric and evidence-based approach to policy making isreinforcing a just transition towards a net-zero future forroad transport”.  

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17

CAFA
CAFA plays a unique role in the net zero governanceecosystem as, to their knowledge, “the only dedicatedorganization that supports trade associations topursue climate action”. Adopting and implementing
the Guidelines helped CAFA recognize that their role
as a governance organisation requires them to actively
support members to pursue pro-climate policy.
Trade Associations can play a critical role in influencing
climate policy. InfluenceMap’s 2017 report ‘Trade
Associations and their Climate Policy Footprint’ foundthat among the 50 most influential industry groups
surveyed, the vast majority actively opposed climatechange policy, and only six supported climate change
policy, mainly from the renewable energy sectors.

It’s imperative for us to fully
engage in enabling associations
to align their activities with net
zero ambitions. Consequently,
we’ve developed a range ofresources, including a net zeroaction plan, policy templates,
and how-to guides that focus
on specific topic areas crucial tomembership organisations.
Alison Heppenstall
Founder and Executive Director

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As Alison Heppenstall explains it, “associations serve as
the ‘sandwich’ in policy, acting as intermediaries between
policymakers and industry members. They actively
participate in consultations for new standards andlegislation, representing the interests of their members
while also advocating for pro-climate action policies. At thesame time, they relay standards, legislation, and support
provided by policymakers to their members, ensuring
implementation and compliance within their respective
industries or professions.”
As part of its CAFA Certified Net Zero Association
Programme, finalised in December 2023 after adoption of
the ISO Net Zero Guidelines, CAFA provides guidance andresources to help member associations understand theimportance of aligning their external affairs and advocacy
activities with climate commitments.

ISO Net Zero Guidelines Case Study Report: Reframing Net Zero as a Journey

CAFA’s broader internal strategy has identified climate
policy as a dedicated workstream, focusing on supporting
members in aligning their lobbying activities with net zero
goals and providing opportunities to educate and inform
membership organisations through policy awarenessraising and training.
CAFA now offers guidance for member associations
to develop climate policy positions that are consistent
with net zero objectives. This guidance covers various
aspects of climate policy advocacy, including engaging
with policymakers and communicating effectively withstakeholders.

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19

Planet Mark
Planet Mark had been involved in policy work but did nothave a formalized approach prior to adopting the ISO
Net Zero Guidelines. Recognizing the need to invest morein this area, the company appointed then-Director ofCommunity and Partnerships, Andrew Griffiths,
to represent on Planet Mark in the process.
Planet Mark, represented by Griffiths, participated in theconsensus-based International Workshop Agreement
process as part of the cohort of 1200+ experts from morethan 100 countries which produced the Guidelines in 2022.
This marked Planet Mark’s first major engagement indeveloping standards, inspiring the company to become
one of the first early adopters of the Guidelines and to lean
into the policy-facing elements of net zero best practice.

This has empowered the business to expand its policy
engagement function in recognition of the crucial role
this plays in implementing and scaling climate action.
As a result of this expansion since their adoption of the
Guidelines, Planet Mark has responded to consultations
put out by governments and ESG rating systems, convened
roundtables in Parliament and hosted intimate sessions
with government ministers and civil servants. For example,
Planet Mark and Amazon’s Small Business Accelerator coconvened several parliamentary roundtables to ultimately
produce a whitepaper on how government can help SMEs
to be more sustainable.
This reflects Planet Mark’s recognition, underpinned by the
adoption of the ISO Net Zero Guidelines, of the systems
change that is necessary to support the global transition to
net zero.

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Scope 3 emissions and value chain engagement
ISO Net Zero Guidelines Clause 9.2.3: Actions to address Scope 3 and other emissions
The organization should select appropriate actions foremission reductions by improving the climate impact of
products and services. Actions can include, but are notlimited to:a. developing products and services that
contribute to the emergence of alternativevalue chains (e.g. increase quality anddecrease cost of plant-based protein);b. redesigning and developing products andservices to reduce their life cycle emissions;c. promoting, supporting and facilitating
the circular economy (e.g. reuse, repair,refurbishment, repurposing, recycling);
d. requiring suppliers to commit to net zero targets, inline with the recommendations in this document;e. prioritizing suppliers based on their climate strategy,
past performance and transparency of emission data;f. collaborating with other organizations and sector
or industry partners to strengthen and alignprocurement and purchase requirements;
g. extending collaboration with other organizations andthe value chain to accelerate adoption of low carbon(non-fossil) and renewable energy and achievementof interim and long-term emissions reduction targets;h. investing in GHG emissions reduction
and removals projects;
i. ensuring financial investments, including assets
and pension funds, are aligned with climate
strategy and net zero commitments;

Scope 3 decarbonization is amongst the most significant
challenges facing organizations committed to achieving
net zero because these often represent the majority ofan organization’s emissions. The ISO Net Zero Guidelines
include detailed criteria on how to consider and plan for
reducing these Scope 3 emissions, otherwise known as
indirect emissions.
For all the case studies represented in this report,
influencing and engaging with suppliers has become amajor organizational priority. All four have vast up anddownstream value chains, the Scope 3 (indirect)
emissions of which far outweigh their Scope 1 and 2(direct) emissions.

j. prioritizing low-carbon mobility solutions (e.g.
public transport, electric vehicles with appropriate
charging infrastructure) and reducing the need for
personal transportation through urban planning.

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General Motors (GM)The automotive sector contributes massively to global
greenhouse gas emissions. Passenger cars and vans cause
3.5 gigatons of CO2 annually, almost one tenth of global
CO2 emissions, according to a 2023 report by Deloitte.
For General Motors, Scope 3 emissions make up 99% of
total emissions, with use of sold products (Scope 3 Category11) representing the majority of these. This is why GM’s
decarbonization strategy focuses on transitioning to EVs.
For supply chain emissions (Scope 3 Category 1) prior to
adopting the ISO Net Zero Guidelines, GM already had asupplier engagement strategy, which included programs
such as:••

10 times a year GM holds energy webinars focused on
different topics to support supplier in energy reduction
strategies (or other sustainability topics such as water)Once a year GM holds an energy symposium tohighlight energy best practices and supplier wins

Now that GM is working to shift from pursuit of carbon
neutrality to net zero and is using the ISO Net Zero
Guidelines to enhance its net zero strategy, the company isdeveloping updates to its supplier sustainability framework.

GM has rolled out several new supply chain engagement
programs, including:•

As of summer 2023, GM is a member of the group“Supply Chain Renewable Energy Program” whereother ‘original equipment manufacturers’ (OEMs)
and Tier I suppliers are looking to create educationand opportunities for suppliers to participate infacilitated aggregated renewable offerings (thiswould be done with a third-party vendor)•

During 2024, providing a renewable power purchaseagreement (PPA) for suppliers in Michigan has beena priority deliverable, with a goal for an aggregated
PPA/virtual PPA being operational by 2026.

In addition to net zero targets, theorganization should set additional,
separate targets to have a neutralor positive impact on nature(e.g. a biodiversity net gain target,enhanced land regeneration)”.
ISO Net Zero Guidelines (Clause 8.2)

Now that GM is working to shift from pursuit of carbon
neutrality to net zero and is using the ISO Net Zero
Guidelines to enhance its net zero strategy, the company
is developing updates to its supplier sustainability
framework. This reflects the recommendation within the
Guidelines (Clause 8.2) of the integral role that nature andbiodiversity play in a credible net zero strategy: “In addition
to net zero targets, the organization should set additional,
separate targets to have a neutral or positive impact onnature (e.g. a biodiversity net gain target, enhanced land
regeneration)”.

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FIA
The FIA’s impact is inextricably linked with its
Championships and its 242 membership organizations.
Since adopting the Guidelines, the FIA has focusedon educating its network around the importance ofgreenhouse gas measurement and reduction, as well as thedevelopment of organizational net zero strategies, notably
through the FIA Environmental Accreditation Program.
According to its Head of Sustainability, Barbara Silva,“We began by asking for some key data and requirementsof our championships. For example, for them to have a
dedicated human and financial resource for sustainability,
and to start measuring their footprint. Now we can, withconfidence, go way beyond because the ISO Net Zero
Guidelines offer guidance on what exact criteria we canuse (as governing organization) to push for net zero.”

ISO Net Zero Guidelines Case Study Report:
Reframing Net Zero as a Journey

we can, with confidence, go way
beyond because the ISO Net
Zero Guidelines offer guidanceon what exact criteria we canuse (as governing organization)
to push for net zero.

The most powerful mechanism for influencing
organizations under the FIA’s purview is throughregulation. The FIA will now use regulation to enforcealignment with its net zero ambitions, and ensurethat its events and activities are carried out in linewith high integrity best practice.

Barbara Silva
Head of Sustainability@2024 BSI. All rights reserved.

23

CAFA
The trade associations that make up CAFA’s membershiphave members of their own. CAFA’s role, now greatly
enhanced after their adoption of the ISO Net Zero
Guidelines, is to support its members to support theirown members in pursuing net zero.
For example, CAFA has been able to restructure theirresources for members and bring greater emphasis
to Scope 3 work as a core aspect of credible net zeroaction as a result of reviewing their portfolio of resources
against the ISO Net Zero Guidelines recommendations.
According to Alison Heppenstall, “we recognise that theemphasis on decarbonising value chains will only grow,and we are ideally positioned to assist Associations inproviding the necessary support for their members totake action. As the remainder of the decisive decade
becomes increasingly crucial for achieving net zero, we
are well positioned to deliver the support needed.”

ISO Net Zero Guidelines Case Study Report: Reframing Net Zero as a Journey@2024 BSI. All rights reserved.

24Planet Mark
Planet Mark has embedded the criteria of the ISO Net Zero
Guidelines into its value chain engagement programme formembers and partners, embedding its recommendations
when coaching clients on how to engage their own value
chains. These workshops are active, such as in-person
supplier engagement days, or dedicated virtual or inperson sessions with suppliers. Crucially, Planet Mark’s
program involves a meaningful investment from theirmembers to engage their value chain to address their
Scope 3 emissions.
Addressing Scope 3 emissions is increasingly recognised as
critical to achieving net zero emissions, and Planet Mark’s
experience is emblematic of a reality that organizations
are reckoning with globally. Scope 3 decarbonization
will be better placed to progress at the pace needed
if organizations treat this as a priority and allocating
resources towards addressing this. With SMEs often
representing the substantial portion of an organization’svalue chain, organizations must also consider the role theyplay in facilitating a just transition to net zero. The ISO
Net Zero Guidelines recommends that “to support a justtransition, organizations with greater resource and greater
historical responsibility should collaborate with thoseorganizations with less capability to act” (Clause 12.2 Fair
and just transition).

Organizations may ultimately feel they need to invest in
their own Scope 3 targets, and accelerate a just transition
by supporting smaller suppliers to accelerate their own net
zero journey. Alternatively, organizations may prioritiseprocurement of suppliers that are already acting using
their own resources.

to support a just transition,organizations with greater
resource and greater historicalresponsibility should collaborate
with those organizations with lesscapability to act.
ISO Net Zero Guidelines

ISO Net Zero Guidelines Case Study Report: Reframing Net Zero as a Journey@2024 BSI. All rights reserved.

25

Part 2:

Remaining
challenges@2024 BSI. All rights reserved.

26

The need to shift consumer demand
The common thread across all four organizations is
the complexity of the systems change required for any
organization to credibly pursue and achieve net zero.
This is a further reinforcement of an overarching theme
within the ISO Net Zero Guidelines, reflected in the Urgency
Principle:“Immediate and ongoing action is taken to effectively
contribute to the global efforts to hold the increasein the average temperature to well below 2 °C above
pre-industrial levels and pursuing efforts to limit thetemperature increase to 1,5 °C, by organizations achieving
net zero GHG emissions as soon as possible and by 2050 at
the latest” (Clause 5.3).  
The three most common manifestations of this systems
change challenge for our case study organizations were:An organization cannot transition to net zero in isolation;
the global economy is composed of interconnected chainsof supply and demand that requires organizations to rely
on other parts of the system to move to enable their own
transition.
GM’s net zero strategy is predicated on a world that has
transitioned to electrified vehicles. This reality, however,is still a long way off, and consumer demand certainly
doesn’t match it at this stage. General Motors is therefore
grappling with the same question as many corporations
across many industries: how to transition to the future
net zero economy while remaining profitable and meeting
consumer demand. GM’s near-term target for use ofsold products (Scope 3 Category 11) is not aligned with a
1.5 degree C pathway, but rather a well-below-2 degree
C pathway, due to these complexities in the early EV
transition phase.

1. The need to shift consumer demand
2. Justice and equity
3. Scope 3 emissions and value chain engagement

ISO Net Zero Guidelines Case Study Report: Reframing Net Zero as a Journey@2024 BSI. All rights reserved.

27

Justice and equity
Justice and equity considerations were found to be anotherconsistent challenge in the implementation of the ISO
Net Zero Guidelines. The ISO Net Zero Guidelines, a set ofvoluntary recommendations, do not include a methodology
for understanding just transition impacts or a prescriptive
set of requirements for addressing just transition
considerations. In the absence of an agreed methodology,
this represents a frontier of net zero action that case study
organizations have been able to innovate and pilot.
The Guidelines clearly set out in Principle 5.9 Equity andJustice, “Targets and actions align with the United Nations
Sustainable Development Goals (SDGs) to support equity andglobal transition to a net zero economy, and any subsequent
UN global goals that supersede the 2030 SDGs.”

General Motors are taking action through their Corporate
Giving Program and initiatives to upskill their workforce.
For the FIA, the use of the ISO Net Zero Guidelines has
highlighted the need for further development of justtransition considerations. Going forward, the FIA intends
to develop a just transition policy to inform their own
net zero efforts and the just transition efforts of all theirmembership organizations. For CAFA, this has meant
increasingly talking about and encouraging just transition
considerations, but the concept remains abstract forthem and for their members without a clear methodology
to implement.

“Mitigation actions take a human-centred approach,safeguarding the rights of the most vulnerable people andcommunities. Activities take into account the burdens andbenefits of climate change and ensure that responses,
including responsibility for costs, are equitably shared (seeClause 12).”“Mitigation actions take into account the need to preserve or
enhance ecosystems and biodiversity.”

ISO Net Zero Guidelines Case Study Report: Reframing Net Zero as a Journey@2024 BSI. All rights reserved.

28

the ISO Net Zero Guidelines include
a lot of great initial guidance on
how to acknowledge justice andequity and facilitate a just transition.
But we need more clarity, fromstandards, from the market, andfrom policy makers on what thisactually, practically means forbusiness.
Alison Heppenstall
Founder and Executive Director

ISO Net Zero Guidelines Case Study Report:
Reframing Net Zero as a Journey

For Planet Mark, this has meant engaging members indiscussions about how to ensure fair net zero target
expectations are being set for suppliers based in lower
income nations, but they recognize there is a clear need for
greater standardization and international guidance here.
According to Andrew Griffiths, “it would be incredibly
useful for clear and internationally recognized guidanceon practical ways to ensure corporate action within value
chains is consistent with the principles of a just transition ina scalable way. Organizations need a consistent approachto recognizing that the pathway to net zero can bedifferent for value chain stakeholders in particular sectors
and developing nations that is agreed by independent
standards setters.”
All four organizations recognize there is more to do tofacilitate a just transition. The guidance set out in the ISO
Net Zero Guidelines represents a good starting point, buta clear methodology that outlines what considering a justtransition practically means for organizations in designinga credible net zero strategy will be necessary in order totruly meet this challenge.

@2024 BSI. All rights reserved.

29

Scope 3 emissions and value chain engagement
As set out in this repor, Scope 3 decarbonization isoften the greatest challenge that organizations facein developing and implementing a credible net zerostrategy.
In the case of the FIA, which has an extremely complex
value chain and membership model, the journey to
net zero is inextricably linked with external systems
change. The FIA’s largest source of emissions is fromthe freight and transportation required to move aroundtheir vehicles and personnel, and from the motor sports
championship events they host. As a result, the FIA will
always require regulatory frameworks and energy mixes
in the jurisdictions they visit to align with net zero forthem to credibly claim net zero as well. This challenge
reinforces the importance of aligning all activity withexternal advocacy and positive climate lobbying.

For CAFA, the greatest challenge they face in fully aligningwith the ISO Net Zero Guidelines is that it remains difficult
to mobilize their membership of 69 associations to begin
their own net zero journeys. That, in large part, is because
credible pursuit of net zero remains a vague and abstract
goal for most organizations. This is especially true for
SMEs, which are most of the members of the organizations
that CAFA represents.
The conversion of the ISO Net Zero Guidelines into aninternational standard containing verifiable requirements
for net zero action offers the potential of greater clarity
and trust than exists in the market today. This standard
and the credibility it offers can support CAFA and otherorganizations to mobilise their membership.

ISO Net Zero Guidelines Case Study Report: Reframing Net Zero as a Journey

For Planet Mark, the next step will be scaling in response to
demand, as more and more of their 800+ existing members
are seeking practical support through their Net Zero
Programme, enhanced by the ISO Net Zero Guidelines.
This is also Planet Mark’s greatest opportunity for impact,
given how the Guidelines elevate the role of ‘governanceorganizations’ in embedding a high integrity approach to
net zero into not just their own operations, but also in theguidance they set for others to follow.
Planet Mark also argues for the need for the principles andrecommendations of the Guidelines to be converted into
verifiable requirements within an international standard.
As Policy and Corporate Development Director, Andrew
Griffiths, commented, “How should companies ensurethat net zero is fully woven into their governancestructures controlling business strategy, financial
budgeting, risk assessment and audit? We have separate
voluntary standards providing best practice guidance
for measurement, target-setting, net zero strategy
planning and corporate disclosures, but there remains
an opportunity to harmonise these into an end-to-end
structure that allows an organisation to demonstrate thatthey have fully aligned with best practice governanceacross the board.”@2024 BSI. All rights reserved.

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Part 3:

Lessons learned@2024 BSI. All rights reserved.

31

Net zero action to date has consisted mostly of net zerotarget-setting and emissions reporting. According to
BSI’s recently commissioned research in fact, “Net zeropledges have proliferated in the last years, now covering
92% of global GDP. Though these net zero commitments
are welcome, they must be accompanied by a robust
governance system to ensure that promises translate
into action”. The much more difficult work of actual
emissions reduction and of the internal and external
cultural shift that will be required to achieve net zerohas, until now, been far rarer to see. The fourorganizations featured in this report, therefore,
have gleaned key lessons from their experience of
implementing net zero strategies developed using thethe ISO Net Zero Guidelines

ISO Net Zero Guidelines Case Study Report: Reframing Net Zero as a Journey

Pursuing net zero becomes exponentially easier once
you begin, and it could only become more difficult totransition the longer you wait. This is underscored by therecommendations from the ISO Net Zero Guidelines that“organization should not delay urgent mitigation actions
to achieve interim or long-term targets” (Clause 9.2,
Prioritization of mitigation actions).
The organizations using the Guidelines to develop their
net zero strategies also consistently reflected that the mostimportant factors for success are a mandate from seniorleadership, and resources.
They all also acknowledged and remained focused on
the conviction that long term, the net zero transition isbeneficial for the climate and for their business.

@2024 BSI. All rights reserved.

32

General Motors (GM)

FIA

CAFA

The business case for driving the EV and broader societal
net zero transition has been especially important for GM.
GM understands that an economy-wide shift to low or zero
emitting products and energy is critical to achieving net
zero. Setting nearer-term interim targets can better alignwith existing regulatory and product planning cycles, andthis can provide GM with additional perspectives on its
emissions-reduction journey.

The ISO Net Zero Guidelines have changed the FIA’s
perspective on credible net zero action provided by clear
and recognised definitions . The guidelines have helped
the federation to redefine their net zero target rather
than pursuing carbon neutrality and thereby creating an
initial strategy that over-relied on offsets. As a result, they
have set a revised target of net zero by 2040, while still
committing to a 50% reduction in emissions across all
scopes by 2030.

In CAFA’s case, their most significant reflection since
adopting the ISO Net Zero Guidelines is that the confidence
this guidance has lent them has been instrumental totheir progress. Being able to leverage the credibility ofa stable, trusted, international institution like ISO has
given them the reassurance they need to encourage
and empower their membership to pursue their own
net zero goals. As Alison Heppenstall summarized,“it’s easy to feel like you’re doing the wrong thing since
it often feels like there’s no clear definition or example
of what the right thing is! The form, structure, common
language, and accessibility of the Guidelines has been
so helpful to taking action. This process has given us anunparalleled confidence boost that has translated to ourmembership and enabled them to make credible progress
towards net zero too.”

In addition, the need for cross-sector collaboration has
been reinforced throughout GM’s ISO Net Zero Guidelines
case study experience. GM recognizes that support from allindustries and sectors is required to achieve net zero. GM
also recognizes the need for holistic, economy-wide climate
policy to support the changes required to credibly pursue net
zero. This is a key reason why the ISO Net Zero Guidelines
appealed to GM in the first place. As CSO Kristen Siemen has
said about the transition, “We can’t do it alone.”

We can’t do it alone.
Kristen Siemen
Chief Sustainability Officer, General Motors

As Head of Sustainability Barbara Silva said: “ourresponsibility is not only about reaching net zero but
going beyond. We shouldn’t stop at reducing by 50% in
2030 and removing residual emissions. We need to use ourreach and our position as a governance organization tocontribute towards the transition. We have 242 member
organizations across more than 140 countries. The ISO Net
Zero Guidelines have shown us the importance of being
mindful of regional discrepancies for every action andtarget we set, to ensure we offer the right support to all
the organisations within our network. We cannot achieve
net zero alone – it will require systems change – and our
external affairs and that of our members plays a role infacilitating that change.”

ISO Net Zero Guidelines Case Study Report: Reframing Net Zero as a Journey@2024 BSI. All rights reserved.

33

Planet MarkAs a sustainability consultancy, certification, and net zeropartner for businesses of all sizes and sectors, Planet
Mark already had strong expertise in the practicalities ofdelivering net zero strategies within organizations.
According to Andrew Griffiths, “working with the ISO Net
Zero Guidelines provided a fantastic opportunity to review
our practices to ensure that we were delivering these
services in a consistent and auditable way, where we canprove that the guidance we provide has been fully in linewith best practice.”“As we continually move toward a more robust, evidencebased approach to net zero, ensuring adequate
documentation and evidence will be critical for net zeroconsultancies who could eventually be audited against a
set of criteria like the ISO Net Zero Guidelines.”“This assurance component of ISO standards –something that doesn’t exist for any of the voluntarystandards that currently govern the net zero landscape– is a major reason why we’ve adopted the Guidelines
and look forward to them becoming a full ISO standard.““The built-in accountability mechanism that exists within
the formal standards system is unmatched, and when fully
leveraged, will scale the transition more dramatically thanany other force aside from mandatory regulation can. In
other words, going through this process has been hugely
helpful in future-proofing Planet Mark and ensuring that
we can continue to be market leaders demonstrating bestpractice in a robust and evidence-based way.”“The process of completing a full gap analysis of our Net
Zero Program against the ISO Net Zero Guidelines has
given us a clear process and approach to documentation
for future developments and gap analysis against otherstandards. The way that the consultation process andresulting Guidelines were structured made it much easierfor us to develop this approach. Now that we’re confident
in our own net zero strategy, we’re in a position to support
our growing community of 800+ member companies tocreate their own credible, holistic, high integrity net zerostrategies aligned with the ISO Net Zero Guidelines. The
potential for impact and emissions reductions that this willlead to is enormous.”

ISO Net Zero Guidelines Case Study Report: Reframing Net Zero as a Journey@2024 BSI. All rights reserved.

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Conclusion@2024 BSI. All rights reserved.

35

This report presents the experiences of four organizationsof varying sectors and sizes grappling with transitioning to
net zero. Despite the real obstacles and practical challenges
inherent in the transition, all four have used the ISO Net
Zero Guidelines to make key changes to their net zerostrategies in alignment with recognized high integrity
criteria. The Guidelines, a comprehensive and highintegrity framework for net zero action, are freely available
to download, and are already being used by organizations
around the world.
The clear net zero guidance provided in a single frameworkhas given the organizations featured in this report greater
confidence to develop net zero strategies and plan for thelong term. Their experience of adopting the Guidelines has
led to greater clarity on what net zero action means foran organization and has helped unlock key decisions andtangible changes at the highest levels of leadership.

ISO Net Zero Guidelines Case Study Report: Reframing Net Zero as a Journey

From June 2024, BSI is convening an international process
through ISO’s Climate Change Management Committee
to convert the ISO Net Zero Guidelines into the firstinternational standard on net zero for organizations. Using
the basis of this international standard, the ISO Net Zero
Guidelines, to develop a credible net zero strategy now cantherefore support an organization to de-risk its approach to
net zero action, avoid delaying urgent steps that must be
taken now and prepare for the future net zero economy.
International standards can play a crucial role in scaling
and accelerating the transition to net zero. The opportunity
to take advantage of the innovative, future net zeroeconomy is huge. The ISO Net Zero Guidelines are atool for doing just that and can help any organization of
any size, sector, and jurisdiction to reframe net zero as
the journey it is and help accelerate progress towards asustainable world.

@2024 BSI. All rights reserved.

36

Title“The built-in accountability
mechanism that exists within
the formal standards system
is unmatched, and when
fully leveraged, will scale thetransition more dramaticallythan any other force aside
from mandatory regulation.
Andrew Griffiths

Director of Policy and Corporate Development
at Planet Mark

@2024 BSI. All rights reserved.

37

BSI
389 Chiswick High Road,
London,
W4 4AL
Email: @bsigroup.com
Visit: bsigroup.com@2024 BSI. All rights reserved.