ISO14064-1-2018 温室气体 第一部分 组织层上对温室气体排放和清除的量化和报告的规范及指南（英文）

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

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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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ISO14064-2detailsprinciplesandrequirementsfordeterminingbaselines,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