ISO 14064-1 sheet
International Organization for Standardization 14064-1 and 14069
Type : International standard
Date : Latest versions respectively in 2013 and 2018
Author : International community
Target : Local authorities & Businesses
The International Organization for Standardization (ISO) is an independent organization since 1947, whose 169 members are national standardization bodies. ISO brings together experts to create international standards that are market-relevant and offer solutions to global challenges.
The series of standards ISO 14000 concerns environmental issues : environmental management system, audit, communication, labeling and life cycle assessment…
ISO 14064 deals with climate change. It provides a methodology for reporting GHG emissions including the concept of significance. Here we present standards 14064-1 (2018) and 14069 (2013) which more specifically concern the reporting of an organization's emissions.
What are the objectives of the approach?
The approach aims to provide a clear and coherent vision for quantification, monitoring, reporting, as well as validation or verification of inventories or projects related to GHGs.
ISO 14064-1 sets out principles and requirements at the organizational level for the quantification, reporting and removal of GHG emissions. The term “organization” includes: self-employed workers, companies, public administrations, associations, or their combinations, whether limited liability or not, public or private. This standard thus not only helps improve the completeness, transparency and consistency of GHG accounting, but also facilitates, in a second step, the development and implementation of GHG reduction strategies.
ISO 14069 provides technical supplements concerning the GHG inventory.
What is/are the target(s) of the approach?
Standards 14064-1 & 14069 are intended for organizations. The approach primarily benefits governments, businesses, and investors, as well as stakeholders worldwide.
Is the approach based 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 ISO 14064-1 can be applied in the specific context of an organization without conflict with other GHG management programs.
Standards 14064-1 & 14069 rely on the latest IPCC GWPs. In the event an organization chooses not to use the most recent GWPs, a justification must be provided to explain this choice.
Is the approach based 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 organizational boundary and the operational boundary.
For the organizational 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 organization should 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 a period within the year if the organization's activity is seasonal) or averaged over several periods (multiple years, for example). If available information on the historical emissions or removals of GHGs is insufficient, the organization 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 up to the organization to decide the quantification method, and to justify it.
The organization must 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 guidance
outsourcing
staff engagement.
ISO 14064-1 includes requirements and recommendations regarding 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 organization must establish and update procedures for managing GHG information to ensure compliance, consistency, and to minimize errors and omissions. This includes regular checks for accuracy, internal audits and periodic technical reviews.
Is the approach supported by tools?
No tool is proposed: ISO standards let the user choose.
However, a specific format for the GHG emissions inventory (tCO2eq) 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?
The Bilan Carbone® enables meeting the requirements for identifying the boundaries to be accounted for, and for collecting and using the data required under ISO 14064-1 reporting. It also enablesgoing further in the reporting approach GHG reduction initiatives with the development of a GHG emissions reduction plan (climate strategy) and its implementation.
However, the removal 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 way?
The organization must document separately GHG reduction initiatives and the associated differences in emission or removal levels, 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 differences in emission or removal levels
the determination and classification of the differences in emission or removal levels attributable to the GHG reduction initiatives, as direct or indirect GHG emissions or removals
An assurance 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 recognized 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 organizations and countries.
To go further
ISO No.
Description
14064-1
Specification and guidance, at the organizational 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 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 organizational level
14069
Quantification and reporting of greenhouse gas emissions for organizations – 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 work by ABC. We welcome your feedback or questions on this form.
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