> For the complete documentation index, see [llms.txt](https://www.bilancarbone-methode.com/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://www.bilancarbone-methode.com/english/annexes/bibliographie/fiche-iso-14064-1.md). # ISO 14064-1 fact sheet {% hint style="success" %} **Type**: International standard **Date**: Latest version in 2013 and 2018 respectively **Author**: International community **Target**: Local authorities & Companies {% endhint %} **The International Standard Organisation (ISO)** is an independent organisation since 1947, whose 169 members are national standardisation bodies. ISO brings together experts to create international standards, relevant to the market, and proposing solutions to global challenges. The **ISO 14000** series of standards concerns **environmental issues**: environmental management systems, audits, communication, labelling and lifecycle analysis... **ISO 14064 deals with climate change.** It proposes a methodology for reporting GHG emissions, integrating the notion of significance. We present here an overview of standards 14064-1 (2018) and 14069 (2013) which more specifically concern the reporting of an organisation's emissions. ## **What are the objectives of the approach?** The approach aims to provide a clear and coherent vision for the quantification, monitoring, reporting, as well as validation or verification of GHG inventories or projects. **ISO 14064-1 proposes principles and requirements at organisational level for the quantification, reporting and removal of GHG emissions.** The term "organisation" includes: self-employed workers, companies, administrations, associations, or their combinations, whether limited liability or not, under public or private law. This standard thus not only enables the completeness, transparency and coherence of GHG accounting to be improved, but also facilitates in a second step the development and implementation of GHG reduction strategies. **ISO 14069 provides additional technical information regarding the GHG inventory.** {% hint style="info" %} A project is underway to replace this standard with ISO 14064-4. {% endhint %} ## **What is (are) the target(s) of the approach?** **Standards 14064-1 & 14069 are intended for organisations.** The approach primarily benefits governments, companies, and investors, as well as stakeholders worldwide. ## **Does the approach draw on a shared scientific basis?** ISO standards are based on exchanges between experts from various sectors. The creation of a standard is the result of a lengthy consultation period, enabling standards to be grounded in field practices. The approach itself is neutral, meaning that ISO 14064-1 can be applied in the specific context of an organisation without conflict with other GHG management programmes. {% hint style="info" %} ISO 14064-1 accounts for the following gases: CO2, CH4, N2O, NF3, SF6, and other groups of GHGs such as HFC and PFC in tonnes of CO2e, as well as direct GHG removals. {% endhint %} Standards 14064-1 & 14069 draw on the latest IPCC GWPs. In the event that an organisation chooses not to use the most recent GWPs, a justification must be provided to explain this choice. ## **Does the approach draw on a specific methodology?** The steps of the ISO method are as follows: 1. GHG inventory boundary 2. Quantification of GHG emissions and removals 3. Mitigation activities 4. GHG inventory quality management 5. GHG report
GHG emissions within the framework of ISO 14064-1 must be grouped according to 6 main categories, covering 22 specific emission entries. 1\. Direct GHG emissions and removals. 2\. Indirect GHG emissions from imported energy. 3\. Indirect GHG emissions from transport. 4\. Indirect GHG emissions from products used by the organisation. 5\. Indirect GHG emissions associated with the use of the organisation's products. 6\. Indirect GHG emissions from other sources.
**ISO 14069 describes the steps to follow to define the organisational boundary and the operational boundary.** {% tabs %} {% tab title="Organisational boundary" %} For the organisational boundary, the approach can be based on financial or operational control, or on equity share. In parallel, an identification of GHG sources and sinks must be carried out, covering both GHG emissions and capture. {% endtab %} {% tab title="Operational boundary" %} Regarding the operational boundary, this involves identifying the direct and indirect emissions that the organisation must take into account. In parallel, an identification of GHG sources and sinks must be carried out, covering both GHG emissions and capture. {% endtab %} {% endtabs %} Emissions or removals for the reference year can be quantified based on a specific period (for example one year or a period of the year if the organisation's activity has a seasonal character) or averaged over several periods (several years, for example). If available information on the history of GHG emissions or removals is insufficient, the organisation may use its first GHG inventory period as the reference year. **It is recommended that GHG data be recorded and quantified by source, sink and type, at minimum at installation level.** This data should be retained in its disaggregated form to ensure maximum flexibility in meeting reporting requirements. It is for the organisation to decide on the quantification method, and to justify it.
The 2018 version of ISO 14064 underwent significant changes * It integrates the notion of **significance** * It **removes the notion of scopes 1, 2 and 3 by proposing 6 emission categories to take into account**. * **Indirect emissions are now to be taken into account** * It **adds new requirements and recommendations** concerning the treatment of biogenic carbon and GHG emissions related to electricity within the GHG report
The organisation must apply and document a process enabling it to **determine the "significant" indirect emissions** to include in its GHG inventory and justify those excluded. The **6 significance assessment criteria**, identical to those of the BEGES-R, are: 1. quantitative importance 2. level of influence 3. list of risks/opportunities 4. sector guidelines 5. subcontracting 6. staff engagement. **ISO 14064-1 includes requirements and recommendations concerning GHG inventory quality management**, notably on the application of consolidation approaches and the management of double counting. ISO 14069 provides additional guidance on uncertainty calculation, associated with quantification approaches, including the data and models used. [ISO/IEC Guide 98-3](https://www.iso.org/standard/50461.html) establishes, for its part, the general rules for the evaluation and expression of uncertainty. **If a quantitative estimate of uncertainty is impossible or too costly, a justification must be provided and a qualitative assessment must be carried out.** **The organisation must establish and update GHG information management procedures to ensure compliance, coherence, and minimise errors and omissions.** This includes regular accuracy checks, internal audits and periodic technical reviews. ## **Does the approach draw on tools?** **No tool is proposed: ISO standards leave the choice to the user.** A specific format for the GHG emission inventory (tCO2eq) is however proposed: * Direct emissions, GHG removals if quantified, indirect emissions * Reference year * Uncertainty assessment and reduction, quality management * Recommended: temporal, method used, determination and classification of emission or removal differences according to scopes) or GHG projects * GHG report verification ## **Can other low-carbon transition methods and tools be used to achieve the objectives of this approach?** **The Bilan Carbone® enables the requirements of boundary identification to be accounted for, data collection and analysis required within the framework of ISO 14064-1 reporting to be met.** It also enables **going further in the reporting approach** of GHG reduction initiatives with the development of a GHG emission reduction plan (climate strategy) and its implementation. However, the GHG removal and capture section is not yet addressed in the Bilan Carbone® method, but it will be included in a future update. ## **Does it allow for third-party recognition? If so, in what way?** The organisation must separately document the GHG reduction initiatives and the associated GHG emission or removal level differences, and it must describe: * the GHG reduction initiatives * the spatial and temporal boundaries of the GHG reduction initiatives * the approach (appropriate indicators) used to quantify the GHG emission or removal level differences * the determination and classification of GHG emission or removal level differences attributable to GHG reduction initiatives, as direct or indirect GHG emissions or removals {% hint style="info" %} **Within the ISO framework, a certification is proposed to organisations.** The organisation chooses a verification body administratively independent of the operations subject to verification. ISO 14064-3, in particular, details the validation and verification processes for greenhouse gas (GHG) declarations. {% endhint %} A verification opinion must be issued by the verifier (description of objectives & boundaries & criteria of verification activities, level of assurance, verifier's conclusion indicating any reservation or limitation). ## **Can this approach be harmonised with other international reference frameworks?** ISO 14064-1 is recognised as a reference for GHG reporting today, serving as a foundation for many international standards and methods. **For example, the GHG Protocol aligns its methodological principles with those of ISO 14064-1**, thus ensuring coherence and reliability in emission reports across different organisations and countries. ## Further reading | ISO No. | Description | | ------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------ | | 14064-1 | Specification with guidance at the organisation level for quantification and reporting of greenhouse gas emissions and removals. | | 14064-2 | Specification with guidance at the project level for quantification, monitoring and reporting of greenhouse gas emission reductions or removal enhancements. | | 14064-3 | Specification with guidance for the validation and verification of greenhouse gas statements. | | 14065 | Requirements for bodies validating and verifying greenhouse gas information. | | 14066 | Competence requirements for greenhouse gas validation teams and verification teams. | | 14067 | Carbon footprint of products — Requirements and guidelines for quantification and communication. | | 14068 | Carbon neutrality — Specification with guidance, at organisational level. | | 14069 | Quantification and reporting of greenhouse gas emissions for organisations — Guidance for the application of ISO 14064-1. | *** *The sheets from the* [*Overview of carbon accounting methods and tools*](/english/annexes/bibliographie.md#labc-et-les-ressources-complementaires-au-bilan-carbone-r) *are the result of a synthesis work by the ABC. 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