How to structure your carbon portfolio under new net-zero standards

Under SBTi CNZS V2 and ISO 14060, carbon strategy looks less like a single annual purchase and more like deliberate portfolio design. A credible portfolio balances four elements – decarbonisation, ongoing emissions responsibility, carbon removals, and a remediation reserve for missed targets – each doing a distinct job. Decarbonisation stays at the centre; the others support it.

CNZS V2 signals that from 2035, companies will be expected to support eligible carbon removals equal to at least 1% of ongoing Scope 1, 2, and 3 emissions, rising to 100% by their net-zero year and no later than 2050. ISO 14060 points to interim removals targets even sooner. Durable supply is limited, so the value of starting now is learning: testing pathways, building supplier intelligence, and setting governance before demand climbs.

Claims have moved from the marketing department to the boardroom, tested by legal teams, assurance providers, and investors. Contribution, compensation, and neutralisation claims each carry different evidence and different risk. Our guide shows how to agree claims governance alongside procurement, before a tonne is bought, so what a company says is backed by what it holds.