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INTERNATIONALSTANDARD
ISO14064-1
Secondedition2018-12
Greenhousegases—Part1:
Specificationwithguidanceatthe
organizationlevelforquantificationandreportingofgreenhousegas
emissionsandremovals
Gazàeffetdeserre—
Partie1:Spécificationsetlignesdirectrices,auniveaudesorganismespourlaquantificationetladéclarationdesémissionsetdes
suppressionsdesgazàeffetdeserre
ReferencenumberISO14064-1:2018(E)
OISO2018
ISO14064-1:2018(E)
COPYRIGHTPROTECTEDDOCUMENT
@ISO2018
Allrightsreserved.Unlessotherwisespecified,orrequiredinthecontextofitsimplementation,nopartofthispublicationmaybereproducedorutilizedotherwiseinanyformorbyanymeans,electronicormechanical,includingphotocopying,orpostingontheinternetoranintranet,withoutpriorwrittenpermission.PermissioncanberequestedfromeitherISOattheaddressbeloworISO'smemberbodyinthecountryoftherequester
ISOcopyrightoffice
CP401·Ch.deBlandonnet8
CH-1214Vernier,GenevaPhone:+41227490111
Fax:+41227490947
Email:copyright@Website:
PublishedinSwitzerland
ii@ISO2018-Allrightsreserved
ISO14064-1:2018(E)
ContentsPage
Foreword V
Introduction V1
1Scope 1
2Normativereferences 1
3Termsanddefinitions 1
3.1Termsrelatingtogreenhousegases 1
3.2TermsrelatingtotheGHGinventoryprocess 3
3.3Termsrelatingtobiogenicmaterialandlanduse 5
3.4Termsrelatingtoorganizations,interestedpartiesandverification 5
4Principles 7
4.1General 7
4.2Relevance 7
4.3Completeness 7
4.4Consistency 7
4.5Accuracy 7
4.6Transparency 7
5GHGinventoryboundaries7
5.1Organizationalboundaries 7
5.2Reportingboundaries 8
5.2.1Establishingreportingboundaries 8
5.2.2DirectGHGemissionsandremovals 8
5.2.3IndirectGHGemissions 8
5.2.4GHGinventorycategories 8
6QuantificationofGHGemissionsandremovals 9
6.1IdentificationofGHGsourcesandsinks 9
6.2Selectionofquantificationapproach 9
6.2.1General 9
6.2.2Dataselectionandcollectionusedforquantification 9
6.2.3SelectionordevelopmentofGHGquantificationmodel 10
6.3CalculationofGHGemissionsandremovals 10
6.4Base-yearGHGinventory 10
6.4.1Selectionandestablishmentofbaseyear 10
6.4.2Reviewofbase-yearGHGinventory 11
7Mitigationactivities 11
7.1GHGemissionreductionandremovalenhancementinitiatives 11
7.2GHGemissionreductionorremovalenhancementprojects 12
7.3GHGemissionreductionorremovalenhancementtargets 12
8GHGinventoryqualitymanagement 12
8.1GHGinformationmanagement 12
8.2Documentretentionandrecordkeeping 13
8.3Assessinguncertainty 13
9GHGreporting 14
9.1General 14
9.2PlanningtheGHGreport 14
9.3GHGreportcontent 14
9.3.1Requiredinformation 14
9.3.2Recommendedinformation 15
9.3.3Optionalinformationandassociatedrequirements 16
10Organizationsroleinverificationactivities 16
AnnexA(informative)Processtoconsolidatedata 17
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AnnexB(informative)DirectandindirectGHGemissionscategorization 19
AnnexC(informative)Guidanceontheselection,collectionanduseofdataforGHG
quantificationapproachfordirectemissions 25
AnnexD(normative)TreatmentofbiogenicGHGemissionsandCO₂removals 32
AnnexEnormative)Treatmentofelectricity 33
AnnexF(informative)GHGinventoryreportstructureandorganization 35
AnnexG(informative)Agriculturalandforestryguidance 38
AnnexH(informative)GuidancefortheprocessofidentifyingsignificantindirectGHG
emissions 44
Bibliography 46
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ISO14064-1:2018(E)
Foreword
ISO(theInternationalOrganizationforStandardization)isaworldwidefederationofnationalstandardsbodies(ISOmemberbodies).TheworkofpreparingInternationalStandardsisnormallycarriedoutthroughISOtechnicalcommittees.Eachmemberbodyinterestedinasubjectforwhichatechnicalcommitteehasbeenestablishedhastherighttoberepresentedonthatcommittee.Internationalorganizations,governmentalandnon-governmental,inliaisonwithISO,alsotakepartinthework.ISOcollaboratescloselywiththeInternationalElectrotechnicalCommission(IEC)onallmattersofelectrotechnicalstandardization.
TheproceduresusedtodevelopthisdocumentandthoseintendedforitsfurthermaintenancearedescribedintheISO/IECDirectives,Part1.Inparticular,thedifferentapprovalcriterianeededforthedifferenttypesofISOdocumentsshouldbenoted.ThisdocumentwasdraftedinaccordancewiththeeditorialrulesoftheISO/IECDirectives,Part2(see/directives).
Attentionisdrawntothepossibilitythatsomeoftheelementsofthisdocumentmaybethesubjectofpatentrights.ISOshallnotbeheldresponsibleforidentifyinganyorallsuchpatentrights.DetailsofanypatentrightsidentifiedduringthedevelopmentofthedocumentwillbeintheIntroductionand/orontheISOlistofpatentdeclarationsreceived(see/patents).
Anytradenameusedinthisdocumentisinformationgivenfortheconvenienceofusersanddoesnotconstituteanendorsement.
Foranexplanationofthevoluntarynatureofstandards,themeaningofISOspecifictermsandexpressionsrelatedtoconformityassessment,aswellasinformationaboutISO'sadherencetotheWorldTradeOrganization(WTO)principlesintheTechnicalBarrierstoTrade(TBT)seewww.iso.org/iso/foreword.html.
ThisdocumentwaspreparedbyTechnicalCommitteeISO/TC207,Environmentalmanagement,SubcommitteeSC7,Greenhousegasmanagementandrelatedactivities.
Thissecondeditioncancelsandreplacesthefirstedition(ISO14064-1:2006),whichhasbeentechnicallyrevised.
Themainchangescomparedtothepreviouseditionareasfollows.
Anewapproachhasbeenintroducedtoreportingboundaries,facilitatingtheinclusionandexpansionofindirectemissions.ThischangeisaresponsetoagrowingnumberoforganizationsthatarerecognizingtheimportanceandsignificanceofindirectemissionsandaredevelopingGHGinventoriesthatincludemoretypesofindirectemissionsacrossthevaluechain.
TheGHGemissionscategory“otherindirectGHGemissions”hasbeenrenamed“indirectGHGemissions."RequirementsandguidancehavebeenprovidedforclassificationofindirectGHGemissionsintofivespecificcategories.“Operationalboundaries"hasbeenrenamed“reportingboundaries"forclarificationandsimplicity.
NewrequirementsandguidanceforGHGquantificationandreportingofspecificitems,suchasthetreatmentofbiogeniccarbonandGHGemissionsrelatedtoelectricity,havebeenaddedforclarification.
AlistofallpartsintheISO14064seriescanbefoundontheISOwebsite.
Thisdocumentisthegenericstandardforthequantificationandreportingofgreenhousegasemissionandremovalsatanorganizationallevel.
Anyfeedbackorquestionsonthisdocumentshouldbedirectedtotheuser'snationalstandardsbody.Acompletelistingofthesebodiescanbefoundat/members.html.
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ISO14064-1:2018(E)
Introduction
0.1Background
Climatechangearisingfromanthropogenicactivityhasbeenidentifiedasoneofthegreatestchallengesfacingtheworldandwillcontinuetoaffectbusinessandcitizensoverfuturedecades.
Climatechangehasimplicationsforbothhumanandnaturalsystemsandcouldleadtosignificantimpactsonresourceavailability,economicactivityandhumanwellbeing.Inresponse,international,regional,nationalandlocalinitiativesarebeingdevelopedandimplementedbypublicandprivatesectorstomitigategreenhousegas(GHG)concentrationsintheEarth'satmosphere,aswellastofacilitateadaptationtoclimatechange.
Thereisaneedforaneffectiveandprogressiveresponsetotheurgentthreatofclimatechangeonthebasisofthebestavailablescientificknowledge.ISOproducesdocumentsthatsupportthetransformationofscientificknowledgeintotoolsthatwillhelpaddressclimatechange
GHGinitiativesonmitigationrelyonthequantification,monitoring,reportingandverificationofGHGemissionsand/orremovals.
TheISO14060familyprovidesclarityandconsistencyforquantifying,monitoring,reportingandvalidatingorverifyingGHGemissionsandremovalstosupportsustainabledevelopmentthroughalow-carboneconomyandtobenefitorganizations,projectproponentsandinterestedpartiesworldwide.Specifically,theuseoftheISO14060family:
enhancestheenvironmentalintegrityofGHGquantification;
enhancesthecredibility,consistencyandtransparencyofGHGquantification,monitoring,reporting,verificationandvalidation;
facilitatesthedevelopmentandimplementationofGHGmanagementstrategiesandplans;
facilitatesthedevelopmentandimplementationofmitigationactionsthroughemissionreductionsorremovalenhancements;
facilitatestheabilitytotrackperformanceandprogressinthereductionofGHGemissionsand/orincreaseinGHGremovals.
ApplicationsoftheISO14060familyinclude:
corporatedecisions,suchasidentifyingemissionreductionopportunitiesandincreasingprofitabilitybyreducingenergyconsumption;
risksandopportunitiesmanagement,suchasclimate-relatedrisks,includingfinancial,regulatory,supplychain,productandcustomer,litigation,reputationalrisksanditsopportunityforbusiness(e.g.newmarket,newbusinessmodel);
voluntaryinitiatives,suchasparticipationinvoluntaryGHGregistriesorsustainabilityreportinginitiatives;
GHGmarkets,suchasthebuyingandsellingofGHGallowancesorcredits;
regulatory/governmentGHGprogrammes,suchascreditforearlyaction,agreementsornationalandlocalreportinginitiatives.
Thisdocumentdetailsprinciplesandrequirementsfordesigning,developing,managingandreportingorganization-levelGHGinventories.ItincludesrequirementsfordeterminingGHGemissionandremovalboundaries,quantifyinganorganization'sGHGemissionsandremovals,andidentifyingspecificcompanyactionsoractivitiesaimedatimprovingGHGmanagement.Italsoincludesrequirementsandguidanceoninventoryqualitymanagement,reporting,internalauditingandtheorganization'sresponsibilitiesinverificationactivities.
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ISO14064-1:2018(E)
ISO14064-2detailsprinciplesandrequirementsfordeterminingbaselines,andmonitoring,quantifyingandreportingofprojectemissions.ItfocusesonGHGprojectsorproject-basedactivitiesspecificallydesignedtoreduceGHGemissionsand/orenhanceGHGremovals.ItprovidesthebasisforGHGprojectstobeverifiedandvalidated.
ISO14064-3detailsrequirementsforverifyingGHGstatementsrelatedtoGHGinventories,GHGprojects,andcarbonfootprintsofproducts.Itdescribestheprocessforverificationorvalidation,includingverificationorvalidationplanning,assessmentprocedures,andtheevaluationoforganizational,projectandproductGHGstatements.
ISO14065definesrequirementsforbodiesthatvalidateandverifyGHGstatements.Itsrequirementscoverimpartiality,competence,communication,validationandverificationprocesses,appeals,complaintsandthemanagementsystemofvalidationandverificationbodies.Itcanbeusedasabasisforaccreditationandotherformsofrecognitioninrelationtotheimpartiality,competenceandconsistencyofvalidationandverificationbodies.
ISO14066specifiescompetencerequirementsforvalidationteamsandverificationteams.Itincludesprinciplesandspecifiescompetencerequirementsbasedonthetasksthatvalidationteamsorverificationteamshavetobeabletoperform.
ISO14067definestheprinciples,requirementsandguidelinesforthequantificationofthecarbonfootprintofproducts.TheaimofISO14067istoquantifyGHGemissionsassociatedwiththelifecyclestagesofaproduct,beginningwithresourceextractionandrawmaterialsourcingandextendingthroughtheproduction,useandend-of-lifephasesoftheproduct.
ISO/TR14069assistsusersintheapplicationofthisdocument,providingguidelinesandexamplesforimprovingtransparencyinthequantificationofemissionsandtheirreporting.Itdoesnotprovideadditionalguidancetothisdocument.
Figure1illustratestherelationshipamongtheISO14060familyofGHGstandards.
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ISO14064-1
DesignanddevelopGHGinventoriesfororganizations
GHGinventory
andreport
GHGstatement
ISO14064-2
Quantify,monitorand
reportemission
reductionandremoval
enhancement
GHGproject
documentation
andreports
GHGstatement
ISO14067
DevelopCFPper
functionalunitor
partialCFPper
declaredunit
RequirementsottheapplicableuHuproerammeorintendedusers
CFPstudyreport
GHGstatement
Engagementtypeconsistentwiththeneedsoftheintendeduser
ISO14064-3
Specificationwithguidancefortheverificationandvalidationofgreenhousegasstatements
ISO14065Requirementsfor
validationandverificationbodies
ISO14066Competence
requirementsforGHGvalidation
teamsandverificationteams
Figure1—RelationshipamongtheISO14060familyofGHGstandards
0.2BaseGHGquantificationconceptsusedbythisdocument
Thisdocumentincorporatesmanykeyconceptsdevelopedoveranumberofyears.ReferenceslistedintheBibliographyprovide(examplesof)additionalguidanceontheseconcepts.
0.3Significanceoftheterms"document”,“explain”and“justify"inthisdocument
Someclausesrequireusersofthisdocumenttodocument,explainandjustifytheuseofcertainapproachesordecisionstaken.
Documentinvolvescapturingandstoringthepertinentinformationinwriting.
Explaininvolvestwoadditionalcriteria:
a)describehowapproacheswereusedordecisionstaken,andb)describewhyapproacheswerechosenordecisionsmade.
Justifyinvolvesanadditionalthirdandfourthcriteria:
c)explainwhyalternativeapproacheswerenotchosen,andd)providesupportingdataoranalysis.
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INTERNATIONALSTANDARDISO14064-1:2018(E)
Greenhousegases—
Part1:
Specificationwithguidanceattheorganizationlevelfor
quantificationandreportingofgreenhousegasemissions
andremovals
1Scope
Thisdocumentspecifiesprinciplesandrequirementsattheorganizationlevelforthequantificationandreportingofgreenhousegas(GHG)emissionsandremovals.Itincludesrequirementsforthedesign,development,management,reportingandverificationofanorganization'sGHGinventory.
TheISO14064seriesisGHGprogrammeneutral.IfaGHGprogrammeisapplicable,requirementsofthatGHGprogrammeareadditionaltotherequirementsoftheISO14064series.
2Normativereferences
Therearenonormativereferencesinthisdocument.
3Termsanddefinitions
Forthepurposesofthisdocument,thefollowingtermsanddefinitionsapply.
ISOandIECmaintainterminologicaldatabasesforuseinstandardizationatthefollowingaddresses:ISOOnlinebrowsingplatform:availableat
/obp
IECElectropedia:availableat
/
3.1Termsrelatingtogreenhousegases
3.1.1
greenhousegasGHG
gaseousconstituentoftheatmosphere,bothnaturalandanthropogenic,thatabsorbsandemitsradiationatspecificwavelengthswithinthespectrumofinfraredradiationemittedbytheEarth'ssurface,theatmosphereandclouds
Note1toentry:ForalistofGHGs,seethelatestIntergovernmentalPanelonClimateChange(IPCC)AssessmentReport.
Note2toentry:WatervapourandozoneareanthropogenicaswellasnaturalGHGs,butarenotincludedasrecognizedGHGsduetodifficulties,inmostcases,inisolatingthehuman-inducedcomponentofglobalwarmingattributabletotheirpresenceintheatmosphere.
3.1.2
greenhousegassourceGHGsource
processthatreleasesaGHG(3.1.1)intotheatmosphere
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3.1.3
greenhousegassinkGHGsink
processthatremovesaGHG(3.1.1)fromtheatmosphere
3.1.4
greenhousegasreservoirGHGreservoir
component,otherthantheatmosphere,thathasthecapacitytoaccumulateGHGs(3.1.1),andtostoreandreleasethem
Note1toentry:Oceans,soilsandforestsareexamplesofcomponentsthatcanactasreservoirs.Note2toentry:GHGcaptureandstorageisoneoftheprocessesthatresultsinaGHGreservoir.
3.1.5
greenhousegasemission
GHGemission
releaseofaGHG(3.1.1)intotheatmosphere
3.1.6
greenhousegasremovalGHGremoval
withdrawalofaGHG(3.1.1)fromtheatmospherebyGHGsinks(3.1.3)
3.1.7
greenhousegasemissionfactorGHGemissionfactor
coefficientrelatingGHGactivitydata(3.2.1)withtheGHGemission(3.1.5)Note1toentry:AGHGemissionfactorcouldincludeanoxidationcomponent.
3.1.8
greenhousegasremovalfactorGHGremovalfactor
coefficientrelatingGHGactivitydata(3.2.1)withtheGHGremoval(3.1.6)Note1toentry:AGHGremovalfactorcouldincludeanoxidationcomponent.
3.1.9
directgreenhousegasemissiondirectGHGemission
GHGemission(3.1.5)fromGHGsources(3.1.2)ownedorcontrolledbytheorganization(3.4.2)
Note1toentry:Thisdocumentusestheconceptsofequityshareorcontrol(financialoroperationalcontrol)toestablishorganizationalboundaries.
3.1.10
directgreenhousegasremovaldirectGHGremoval
GHGremoval(3.1.6)fromGHGsinks(3.1.3)ownedorcontrolledbytheorganization(3.4.2)
3.1.11
indirectgreenhousegasemissionindirectGHGemission
GHGemission(3.1.5)thatisaconsequenceofanorganization's(3.4.2)operationsandactivities,butthat
arisesfromGHGsources(3.1.2)thatarenotownedorcontrolledbytheorganizationNote1toentry:Theseemissionsoccurgenerallyintheupstreamand/ordownstreamchain.
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3.1.12
globalwarmingpotential
GWP
index,basedonradiativepropertiesofGHGs(3.1.1),measuringtheradiativeforcingfollowingapulseemissionofaunitmassofagivenGHGinthepresent-dayatmosphereintegratedoverachosentimehorizon,relativetothatofcarbondioxide(CO₂)
3.1.13
carbondioxideequivalent
COze
unitforcomparingtheradiativeforcingofaGHG(3.1.1)tothatofcarbondioxide
Note1toentry:ThecarbondioxideequivalentiscalculatedusingthemassofagivenGHGmultipliedbyitsglobal
warmingpotential(3.1.12).
3.2TermsrelatingtotheGHGinventoryprocess
3.2.1
greenhousegasactivitydataGHGactivitydata
quantitativemeasureofactivitythatresultsinaGHGemission(3.1.5)orGHGremoval(3.1.6)
EXAMPLEAmountofenergy,fuelsorelectricityconsumed,materialproduced,serviceprovided,areaof
landaffected.
3.2.2
primarydata
quantifiedvalueofaprocessoranactivityobtainedfromadirectmeasurementoracalculationbasedondirectmeasurements
Note1toentry:PrimarydatacanincludeGHGemissionfactors(3.1.7)orGHGremovalfactors(3.1.8)and/orGHG
activitydata(3.2.1).
3.2.3
site-specificdata
primarydata(3.2.2)obtainedwithintheorganizationalboundary(3.4.7)
Note1toentry:Allsite-specificdataareprimarydata,butnotallprimarydataaresite-specificdata.
3.2.4
secondarydata
dataobtainedfromsourcesotherthanprimarydata(3.2.2)
Note1toentry:Suchsourcescanincludedatabasesandpublishedliteraturevalidatedbycompetentauthorities.
3.2.5
greenhousegasstatementGHGstatement
DEPRECATED:GHGassertion
factualandobjectivedeclarationthatprovidesthesubjectmatterfortheverification(3.4.9)orvalidation(3.4.10)
Note1toentry:TheGHGstatementcouldbepresentedatapointintimeorcouldcoveraperiodoftime.
Note2toentry:TheGHGstatementprovidedbytheresponsibleparty(3.4.3)shouldbeclearlyidentifiable,capableofconsistentevaluationormeasurementagainstsuitablecriteriabyaverifier(3.4.11)orvalidator(3.4.12).
Note3toentry:TheGHGstatementcouldbeprovidedinaGHGreport(3.2.9)orGHGproject(3.2.7)plan.
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3.2.6
greenhousegasinventory
GHGinventory
listofGHGsources(3.1.2)andGHGsinks(3.1.3),andtheirquantifiedGHGemissions(3.1.5)andGHG
removals(3.1.6)
3.2.7
greenhousegasprojectGHGproject
activityoractivitiesthataltertheconditionsofaGHGbaselineandwhichcauseGHGemission(3.1.5)reductionsorGHGremoval(3.1.6)enhancements
Note1toentry:ISO14064-2providesinformationonhowtodetermineanduseGHGbaselines.
3.2.8
greenhousegasprogrammeGHGprogramme
voluntaryormandatoryinternational,nationalorsubnationalsystemorschemethatregisters,accountsormanagesGHGemissions(3.1.5),GHGremovals(3.1.6),GHGemissionreductionsorGHG
removalenhancementsoutsidetheorganization(3.4.2)orGHGproject(3.2.7)
3.2.9
greenhousegasreportGHGreport
standalonedocumentintendedtocommunicateanorganization's(3.4.2)orGHGproject's(3.2.7)GHG-relatedinformationtoitsintendedusers(3.4.4)
Note1toentry:AGHGreportcanincludeaGHGstatement(3.2.5).
3.2.10
baseyear
specific,historicalperiodidentifiedforthepurposeofcomparingGHGemissions(3.1.5)orGHGremovals(3.1.6)orotherGHG-relatedinformationovertime
3.2.11
greenhousegasreductioninitiativeGHGreductioninitiative
specificactivityorinitiative,notorganizedasaGHGproject(3.2.7),implementedbyanorganization(3.4.2)onadiscreteorcontinuousbasis,toreduceorpreventdirectorindirectGHGemissions(3.1.5)orenhancedirectorindirectGHGremovals(3.1.6)
3.2.12
monitoring
continuousorperiodicassessmentofGHGemissions(3.1.5),GHGremovals(3.1.6)orotherGHG-relateddata
3.2.13
uncertainty
parameterassociatedwiththeresultofquantificationthatcharacterizesthedispersionofthevaluesthatcouldbereasonablyattributedtothequantifiedamount
Note1toentry:Uncertaintyinformationtypicallyspecifiesquantitativeestimatesofthelikelydispersionofvaluesandaqualitativedescriptionofthelikelycausesofthedispersion.
3.2.14
significantindirectgreenhousegasemissionsignificantindirectGHGemission
organization's(3.4.2)quantifiedandreportedGHGemissions(3.1.5)complyingwiththesignificancecriteriasetbytheorganization
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3.3Termsrelatingtobiogenicmaterialandlanduse
3.3.1
biomass
materialofbiologicalorigin,excludingmaterialembeddedingeologicalformationsandmaterialtransformedtofossilizedmaterial
Note1toentry:Biomassincludesorganicmaterial(bothlivinganddead),e.g.trees,crops,grasses,treelitter,algae,animals,manureandwasteofbiologicalorigin.
3.3.2
biogeniccarbon
carbonderivedfrombiomass(3.3.1)
3.3.3
biogenicCO₂
COzobtainedbytheoxidationofbiogeniccarbon(3.3.2)
3.3.4
anthropogenicbiogenicGHGemission
GHGemission(3.1.5)frombiogenicmaterialasaresultofhumanactivities
3.3.5
directlandusechangedLUC
changeinthehumanuseoflandwithintherelevantboundaryNote1toentry:Relevantboundaryisthereportingboundary(3.4.8).
3.3.6
landuse
humanuseormanagementoflandwithintherelevantboundaryNote1toentry:Relevantboundaryisthereportingboundary(3.4.8).
3.3.7
non-anthropogenicbiogenicGHGemission
GHGemission(3.1.5)frombiogenicmaterialcausedbynaturaldisasters(e.g.wildfireorinfestationbyinsects)ornaturalevolution(e.g.growth,decomposition)
3.4Termsrelatingtoorganizations,interestedpartiesandverification
3.4.1
facility
singleinstallation,setofinstallationsorproductionprocesses(stationaryormobile),whichcanbedefinedwithinasinglegeographicalboundary,organizationalunitorproductionprocess
3.4.2
organization
personorgroupofpeoplethathasitsownfunctionswithresponsibilities,authoritiesand
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