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 Standard Organisation (ISO) has been an independent organisation since 1947, whose 169 members are national standardisation 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. Here we present 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 framework for quantification, monitoring, reporting, as well as validation or verification of inventories or projects relating to GHGs.
ISO 14064-1 provides principles and requirements at the organisational level for the quantification, reporting and removal of GHG emissions. The term “organisation” includes: self-employed persons, businesses, public administrations, associations, or combinations thereof, whether limited liability or not, public or private law. This standard thus not only helps improve the completeness, transparency and consistency of GHG accounting, but also facilitates in a second phase the development and implementation of GHG reduction strategies.
ISO 14069 provides technical supplements concerning GHG inventories.
What is/are the target(s) of the approach?
Standards 14064-1 & 14069 are intended for organisations. The approach primarily benefits governments, businesses and investors, as well as stakeholders around the world.
Does the approach rely 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 long consultation period, allowing 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.
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 this choice.
Does the approach rely on a specific methodology?
The steps of the ISO method are as follows:
GHG inventory boundary
Quantification of GHG emissions and removals
Mitigation activities
Quality management of the GHG inventory
GHG report
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 a question of identifying the direct and indirect emissions that the organisation must take into account.
At the same time, identification of GHG sources and sinks must be carried out, covering both emissions and GHG uptake.
Emissions or removals in 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 several periods (several years, for example). If available information on the historical 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 retained in disaggregated form to ensure maximum flexibility in meeting reporting requirements. It is the organisation's decision to choose the quantification method, and to justify it.
The organisation shall apply and document a process to determine indirect emissions deemed “significant” 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 guidelines
outsourcing
staff engagement.
ISO 14064-1 includes requirements and recommendations concerning the quality management of the inventory, in particular on the application of consolidation approaches and the management of double counting. ISO 14069 provides additions 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 procedures for managing GHG information 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 (tCO2eq) is suggested:
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 the 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® makes it possible to meet the requirements for identifying the boundaries to be accounted for, and for collecting and exploiting the data required for ISO 14064-1 reporting. It also allows togo 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 removal and uptake part of GHGs is not yet addressed in the Bilan Carbone® method, but it will be included in a future update.
Does it allow third-party recognition? If so, in what way?
The organisation shall document separately GHG reduction initiatives and the associated differences in GHG emission or removal levels, and shall describe:
the GHG reduction initiatives
the spatial and temporal boundaries of the GHG reduction initiatives
the approach (appropriate indicators) used to quantify the differences in GHG emission or removal levels
the determination and classification of the differences in GHG emission or removal levels attributable to the GHG reduction initiatives, as direct or indirect GHG emissions or removals
A verification opinion must be issued by the verifier (description of the 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?
The ISO 14064-1 standard is recognised today as a reference for GHG reporting, serving as the foundation for many international standards and methods. For example, the GHG Protocol aligns its methodological principles with those of ISO 14064-1, thereby ensuring consistency and reliability in emissions reporting across different organisations and countries.
To go further
ISO No.
Description
14064-1
Specification and guidelines, at the organisational level, for the quantification and declaration of GHG emissions and removals.
14064- 2
Specification and guidelines, at the project level, for the quantification, monitoring and reporting of emission reductions or increases in GHG removals.
14064- 3
Specification and guidelines for the validation and verification of GHG-related statements.
14065
Requirements for organisations validating and verifying GHG information.
14066
Competence of GHG validation and verification teams
14067
Carbon footprint of products – Requirements and guidelines 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 on the application of ISO 14064-1
The fact sheets of the Overview of carbon accounting methods and tools are the result of a synthesis work by ABC. We remain open to your feedback or questions on this form.
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