ISO 14064-1 fact sheet
International Organization for Standardization 14064-1 and 14069
Type : International standard
Date : Last version respectively in 2013 and 2018
Author : International community
Target : Local authorities & Businesses
The International Organization for Standardization (ISO) is an independent organisation since 1947, whose 169 members are national standards bodies. ISO brings together experts to create international standards that are market-relevant and provide solutions to global challenges.
The series of standards ISO 14000 concerns environmental issues : environmental management system, audit, communication, labelling and life cycle assessment…
ISO 14064 deals with climate change. It proposes a methodology for reporting GHG emissions including the notion of significance. We present here the 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 the validation or verification of inventories or projects related to GHGs.
ISO 14064-1 sets out principles and requirements at the organisational level for the quantification, reporting and removal of GHG emissions. The term “organisation” includes: sole traders, companies, government bodies, associations, or combinations thereof, whether limited liability or not, public or private. This standard thus enables not only improved completeness, transparency and coherence of GHG accounting, but also facilitates in a second step the development and implementation of GHG reduction strategies.
ISO 14069 provides technical complements concerning GHG inventory.
A project is underway to replace this standard with ISO 14064-4.
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 rely on a shared scientific basis?
ISO standards are based on exchanges between experts from diverse sectors. The creation of a standard results from a long consultation period, allowing standards to be grounded in field practices. The approach itself is neutral, meaning ISO 14064-1 can be applied in an organisation's specific context without conflict with other GHG management programmes.
ISO 14064-1 accounts for the following gases: CO2, CH4, N2O, NF3, SF6, and other GHG groups such as HFCs and PFCs in tonnes of CO2e, as well as direct GHG removals.
Standards 14064-1 & 14069 rely on the latest IPCC GWPs. If an organisation chooses not to use the most recent GWPs, a justification must be provided to explain that choice.
Does the approach rely on a specific methodology?
The steps of the ISO method are as follows:
GHG inventory scope
Quantification of GHG emissions and removals
Mitigation activities
Quality management of the GHG inventory
GHG report
GHG emissions under ISO 14064-1 must be grouped into 6 main categories, covering 22 specific emission categories.
1. Direct GHG emissions and removals.
2. Indirect GHG emissions from imported energy.
3. Indirect GHG emissions from transportation.
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.
For the organisational boundary, the approach can be based on financial or operational control, or on equity participation.
At the same time, identification of GHG sources and sinks must be carried out, covering both emissions and GHG uptake.
Regarding the operational boundary, it is about identifying the direct and indirect emissions that the organisation must consider.
At the same time, identification of GHG sources and sinks must be carried out, covering both emissions and GHG uptake.
Emissions or removals for the base year can be quantified based on a specific period (for example one year or part of a year if the organisation's activity is seasonal) or averaged over multiple periods (several years, for example). If historical information on GHG emissions or removals is insufficient, the organisation may use its first GHG inventory period as the base year.
It is recommended that GHG data be recorded and quantified by source, sink and type, at least at the facility level. These data should be kept in disaggregated form to ensure maximum flexibility in meeting reporting requirements. It is for the organisation to decide the quantification method and to justify it.
The 2018 version of ISO 14064 underwent significant changes
It incorporates the notion of significance
It makes the notion of scopes 1, 2 and 3 disappear by proposing 6 emission categories to be considered.
Indirect emissions are now to be taken into account
It adds new requirements and recommendations regarding the treatment of biogenic carbon and GHG emissions related to electricity within the GHG report
The organisation shall apply and document a process to determine so-called “significant” indirect emissions to include in its GHG inventory and justify those excluded.
The 6 criteria for assessing significance, identical to those of the BEGES®, are:
quantitative importance
level of influence
the list of risks/opportunities
sector guidance
outsourcing
staff engagement.
ISO 14064-1 includes requirements and recommendations concerning quality management of the inventory, notably on the application of consolidation approaches and the management of double counting. ISO 14069 provides supplements on the calculation of uncertainty associated with quantification approaches, including the data and models used. The ISO/IEC Guide 98-3 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 shall establish and update GHG information management procedures to ensure compliance, consistency, and to minimise errors and omissions. This includes regular checks of accuracy, internal audits and periodic technical reviews.
Does the approach rely on tools?
No tool is proposed: ISO standards allow the user to choose.
However, a specific format for the GHG emissions inventory (tCO2e) is proposed:
Direct emissions, GHG removals if quantified, indirect emissions
Base year
Assessment and reduction of uncertainty, quality management
Recommended: temporal details, method used, determination and classification of differences in emission or removal levels according to scopes) or GHG projects
Verification of the GHG report
Can other low-carbon transition methods and tools be used to achieve the objectives of this approach?
Bilan Carbone® enables meeting the requirements for identifying the boundaries to be accounted for, and for collecting and exploiting the data required under ISO 14064-1 reporting. It also allows togo further in the reporting approach GHG reduction initiatives with the development of a GHG emission reduction plan (climate strategy) and its implementation.
However, the removal and uptake of GHGs are not yet addressed in the Bilan Carbone® method, but they will be included in a later update.
Does it allow third-party recognition? If so, in what way?
The organisation shall document separately GHG reduction initiatives and the differences in GHG emission or removal levels associated, and it shall describe:
the GHG reduction initiatives
the spatial and temporal boundaries of the GHG reduction initiatives
the approach (appropriate indicators) used to quantify differences in GHG emission or removal levels
the determination and classification of differences in GHG emission or removal levels attributable to GHG reduction initiatives, as direct or indirect GHG emissions or removals
Under ISO, certification is offered to organisations. The organisation selects verification personnel administratively independent from the operations subject to verification. ISO 14064-3, in particular, details the processes for validation and verification of greenhouse gas (GHG) assertions.
A verification statement 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 frameworks?
ISO 14064-1 is recognised today as a reference for GHG reporting, serving as the foundation for many international standards and methods. By way of example, the GHG Protocol aligns its methodological principles with those of ISO 14064-1, thus ensuring consistency and reliability in emissions reporting across different organisations and countries.
To go further
ISO No
Description
14064-1
Specification and guidance, at the organisational level, for the quantification and reporting of GHG emissions and removals.
14064- 2
Specification and guidance, at the project level, for the quantification, monitoring and reporting of emission reductions or increases in GHG removals.
14064- 3
Specification and guidance for the validation and verification of GHG-related assertions.
14065
Requirements for bodies undertaking validation and verification of GHG information.
14066
Competence of GHG validation and verification teams
14067
Carbon footprint of products – Requirements and guidance for quantification and communication
14068
Carbon neutrality – Specification with guidance, at the organisational level
14069
Quantification and reporting of greenhouse gas emissions for organisations – Guidance for the application of ISO 14064-1
The sheets of the Overview of carbon accounting methods and tools are the result of a synthesis by ABC. We remain open to your feedback or questions on this form.
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