Sustainability recruitment · role guides · checked 1 October 2026
Net zero consultant: what each label rests on
A net zero consultant works with labels, and each label rests on a different instrument with a different limit.
Net zero, carbon neutral, science-based and transition plan are not interchangeable, and a UK carbon budget is not something a company can comply with.
The sorter below says what each label is anchored in and what it does not mean.
The labels
What does the label rest on?
Pick a label.
The panel names the instrument it is anchored in and what it does not mean.
The first skill of a net zero consultant is refusing to let one label stand in for another.
“Net zero” rests on the SBTi Corporate Net-Zero Standard when a company has had a target validated, and on nothing in particular when it has not.
“Carbon neutral” rests on ISO 14068: ISO 14068-1:2023 was withdrawn on 11 September 2026 and is being replaced by ISO 14068:2026, Carbon neutrality.
“Transition plan” is the Transition Plan Taskforce’s term, and its materials are now held by the IFRS Foundation.
For listed companies in UKLR 6, 16 and 22, PS26/19 asks for a statement on whether a plan has been published and where, or why not.
The guide to UK SRS transition plans goes through that statement.
What does the label rest on?
Anchored in: ISO 14068-1:2023 was withdrawn on 11 September 2026 and is being replaced by ISO 14068:2026, Carbon neutrality. Its stated scope is quantifying, reducing and offsetting the carbon footprint, with reductions taking priority over offsetting.
What it does not mean: ISO certifies nobody. PAS 2060 can no longer be obtained: verification stopped on 1 January 2025, so “PAS 2060 certified” is out of date.
Describes the instruments as published, not any company’s claim.
Not legal advice.
Nothing you pick is stored or sent.
Carbon budgets
UK carbon budgets bind government, not companies
Section 4(1) of the Climate Change Act 2008 makes it the Secretary of State’s duty to set each carbon budget and to ensure the net UK carbon account does not exceed it.
A carbon budget therefore creates no obligation on any company, and a claim of “compliance with carbon budgets” is a category error.
The seventh budget, set by the Carbon Budget Order 2026, is 535 MtCO2e for 2038 to 2042.
The 2050 target is 100% below the 1990 baseline, since SI 2019/1056 raised it from 80% on 27 June 2019.
A percentage without its baseline year is meaningless, and the Orders themselves state only tonnage.
UK carbon budgets, MtCO2e
- CB4, 2023–20271,950
- CB5, 2028–20321,725
- CB6, 2033–2037965
- CB7, 2038–2042535
Sources: SI 2026/695 (CB7); CB4 to CB6 are set by SI 2011/1603, SI 2016/785 and SI 2021/750.
The Orders state tonnage only, never a percentage.
Gross and net
Net targets and gross emissions
Whatever a company’s target says, its reported emissions are gross.
UK SRS S2 paragraph 29(a) asks for absolute gross emissions, and paragraph 36(c) asks for the gross target alongside any net one.
That is why offsets cannot appear as a deduction in a disclosure, and why the GHG Protocol guide treats the inventory and the claim separately.
The standards are voluntary and were published by the Department for Business and Trade; the FCA’s consultation CP26/5 preceded its final rules.
Financial firms face a further test on any public claim, the FCA’s anti-greenwashing rule in ESG 4.3.1R.
UK SRS S2 requires absolute gross emissions, and SECR has no netting-off provision.
A company that discloses a net target must also disclose the associated gross target.
Source: UK SRS S2 ¶29(a), ¶36(c)
Engaging a consultant
What to ask, whoever you hire
| Ask | A sound answer names |
|---|---|
| Which standard does the target follow? | The SBTi Corporate Net-Zero Standard, with validation status |
| What does “carbon neutral” mean here? | ISO 14068 (replacing ISO 14068-1:2023), not the withdrawn PAS 2060 |
| Is the plan for a statement or for the business? | PS26/19 transition-plan statement (UKLR 6, 16, 22) versus a voluntary plan |
| Is the emissions figure gross? | UK SRS S2 ¶29(a): gross, offsets never netted |
| Which carbon budget applies to us? | None: budgets bind the Secretary of State under CCA 2008 s.4 |
No licence or accreditation exists for a net zero consultant in the UK, so the questions are the quality check.
For credentials, ISEP publishes a sustainability skills map, and the Home Office going rate for the nearest occupation is £37,200 on a 37.5-hour week for the whole group.
The carbon manager guide covers the inventory behind any target, and the salary guide says how to read pay figures.
The guide to UK SRS S1 and S2 sets out the disclosure standards, and the CCC’s climate action pages and sixth carbon budget publication are the independent advisory reference.
The hub lists the other guides in this series.
Frequently asked
Net zero consultant, answered
What does a net zero consultant do?
Advises companies on setting and meeting climate targets, usually by building or reviewing the greenhouse gas inventory, setting a target, and drawing up a plan.
The title has no legal definition and no UK licence or accreditation exists for it.
Are UK carbon budgets legally binding on companies?
No. Under section 4(1) of the Climate Change Act 2008 it is the Secretary of State’s duty to set carbon budgets and to ensure the net UK carbon account does not exceed them.
A carbon budget creates no obligation on any company.
What is the seventh carbon budget?
The Carbon Budget Order 2026 (SI 2026/695), made on 25 June 2026, sets the carbon budget for 2038 to 2042 at 535 MtCO2e.
The sixth budget, for 2033 to 2037, is 965 MtCO2e under SI 2021/750.
What is the UK’s 2050 target?
Section 1(1) of the Climate Change Act 2008, as amended by SI 2019/1056 from 27 June 2019, requires the Secretary of State to ensure the net UK carbon account for 2050 is at least 100% lower than the 1990 baseline. It is a national target, not a company obligation.
Can a company claim to be carbon neutral using PAS 2060?
No longer.
PAS 2060 verification stopped on 1 January 2025 and all opinions closed at the end of 2025, so “PAS 2060 certified” is out of date.
ISO 14068-1:2023 was withdrawn on 11 September 2026 and is being replaced by ISO 14068:2026, Carbon neutrality.
Does ISO certify carbon neutrality?
No. ISO publishes the standard and certifies nobody.
ISO 14068 specifies principles and requirements for achieving and demonstrating carbon neutrality, with reductions taking priority over offsetting,.
What is a science-based target?
A target validated by the Science Based Targets initiative against its criteria.
The Corporate Net-Zero Standard sets the criteria for net zero targets.
A company that says its targets are science-based without validation is describing intent.
Is a transition plan required in the UK?
For listed companies in UKLR 6, 16 and 22, the FCA’s final rules in PS26/19 ask for a statement on whether a climate transition plan has been published and where, or why not.
It does not reach secondary listings or depositary receipts, and it does not require a company to have a net zero plan.
Can offsets be deducted to claim net zero?
Not in reported emissions.
UK SRS S2 requires absolute gross emissions, and where a company discloses a net target it must also disclose the associated gross target separately.
What does a net zero consultant earn?
No official statistic reports pay for the title.
The Home Office going rate for the nearest occupation group, SOC 2152, is £37,200 on a 37.5-hour week for the whole group, and the salary guide shows how to read professional-body figures.
Sources
Primary sources
Every figure, date and status on this page traces to the instrument’s owner.
Secondary commentary is never the source for a number.
- Science Based Targets initiativeCorporate Net-Zero Standard
Criteria for validated net-zero targets.
- Climate Change CommitteeCarbon budgets, targets and progress
The CCC hub for the budgets.
- legislation.gov.ukClimate Change Act 2008 s.4
The Secretary of State’s duty to set and meet carbon budgets.
- legislation.gov.ukSI 2026/695: Carbon Budget Order 2026
Article 2 sets the seventh carbon budget (2038–2042) at 535 MtCO2e.
- legislation.gov.ukSI 2019/1056
Changed the 2050 target from 80% to 100% below the 1990 baseline.
- IFRS FoundationTransition Plan Taskforce resources
The Taskforce’s disclosure framework and guidance, now held by the IFRS Foundation.
- ISOISO 14068:2026, Carbon neutrality (catalogue record)
Under publication; replaces ISO 14068-1:2023.
- ISOISO 14068-1:2023 (catalogue record)
Withdrawn 11 September 2026.
- Department for Business and TradeUK SRS S2 (PDF): ¶29(a), ¶36(c)
Gross emissions by scope, and the gross target alongside any net target.
- Financial Conduct AuthorityPS26/19: Aligning listed issuers' sustainability disclosures with international standards
Comply or explain across UK SRS for UKLR 6, 14, 15, 16 and 22, periods from 1 January 2027.
- Financial Conduct AuthorityPS26/19 (PDF): ¶¶2.45, 3.6, 3.12, 3.14, 3.20
Assurance statement, scope, reliefs and the explain statement.
- Department for Business and TradeUK Sustainability Reporting Standards: UK SRS S1 and UK SRS S2
The standards, published 25 February 2026; voluntary for any UK entity not required by the FCA’s rules.
- GHG ProtocolCorporate Accounting and Reporting Standard
Scopes 1 and 2 and the consolidation approaches.
- Home OfficeImmigration Rules Appendix Skilled Occupations
The going rate for SOC 2152: £37,200 on a 37.5-hour week.
- ISEPSustainability Skills Map
The professional body’s competency map for sustainability roles.
- FCA HandbookESG 4.3.1R: anti-greenwashing rule
Sustainability claims must be fair, clear and not misleading.