ISO 14064-1 sheet
International Organization for Standardization 14064-1 and 14069
Type : International standard
Date : Most recent versions 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 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 analysis…
ISO 14064 deals with climate change. It provides a methodology for reporting GHG emissions, integrating 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 view for quantification, monitoring, reporting, as well as validation or verification of GHG inventories or projects.
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: self-employed persons, businesses, 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 subsequently the development and implementation of GHG reduction strategies.
ISO 14069 provides technical supplements concerning GHG inventorying.
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, businesses, 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 various sectors. The creation of a standard is the result of a lengthy consultation period, allowing standards to be grounded in field practices. The approach itself is neutral, meaning ISO 14064-1 can be applied within 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, 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 boundary
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 due to imported energy.
3. Indirect GHG emissions due to transport.
4. Indirect GHG emissions due to products used by the organisation.
5. Indirect GHG emissions associated with the use of the organisation’s products.
6. Indirect GHG emissions due to 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 capture.
Regarding the operational boundary, it is about 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 capture.
Emissions or removals in the base year can be quantified based on a specific period (for example one year or a period within the 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 retained in their 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 removes the notion of scopes 1, 2 and 3 by proposing 6 categories of emissions 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 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 significance
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, 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 specific tool is proposed: ISO standards allow the user to choose.
A specific format for the GHG emissions inventory (tCO2eq) is however proposed:
Direct emissions, GHG removals if quantified, indirect emissions
Reporting 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 categories) 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 compliance with requirements for identifying boundaries to be accounted for, and for the collection and use of data required under ISO 14064-1 reporting. It also enablesgoing further in the reporting approach GHG reduction initiatives with the development of a GHG emission reduction plan (climate strategy) and its implementation.
However, the removals and capture part of GHGs is not yet addressed in the Bilan Carbone® method, but it will be included in a later update.
Does it allow third-party recognition? If so, in what manner?
The organisation shall document separately GHG reduction initiatives and the associated differences in GHG emission or removal levels, 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 the differences in GHG emission or removal levels
the determination and classification of differences in GHG emission or removal levels attributable to the GHG reduction initiatives, as direct or indirect GHG emissions or removals
Within the ISO framework, 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) emission statements.
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?
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 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 reductions in emissions or increases in GHG removals.
14064- 3
Specification and guidance for the validation and verification of GHG-related statements.
14065
Requirements for bodies validating and verifying 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 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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