Greenhouse gases - Part 3: Specification with guidance for the verification and validation of greenhouse gas statements (ISO 14064-3:2019)

This document specifies principles and requirements and provides guidance for verifying and validating greenhouse gas (GHG) statements.
It is applicable to organization, project and product GHG statements.
The ISO 14060 family of standards is GHG programme neutral. If a GHG programme is applicable, requirements of that GHG programme are additional to the requirements of the ISO 14060 family of standards.

Treibhausgase - Teil 3: Spezifikation mit Anleitung zur Validierung und Verifizierung von Erklärungen über Treibhausgase (ISO 14064-3:2019)

Dieses Dokument legt Grundsätze für und Anforderungen an die Verifizierung und Validierung von Erklärungen über Treibhausgase fest und stellt dazu einen Leitfaden dar.
Es kann auf Organisationen, Projekte und Erklärungen über Treibhausgase eines Produkts angewendet werden.
Die Normenreihe ISO 14060 ist gegenüber Klimaschutzprogrammen neutral. Wenn ein Klimaschutz-programm anwendbar ist, gelten die Anforderungen dieses Klimaschutzprogramms ergänzend zu den Anforderungen der Normenreihe ISO 14060.

Gaz à effet de serre - Partie 3: Spécifications et lignes directrices pour la vérification et la validation des déclarations des gaz à effet de serre (ISO 14064-3:2019)

Le présent document spécifie des principes et des exigences et fournit des recommandations pour la vérification et la validation des déclarations des gaz à effet de serre (GES).
Il est applicable aux déclarations GES d'un organisme, d'un projet ou d'un produit.
La famille de normes ISO 14060 est un programme GES neutre. Si un programme GES est applicable, les exigences de ce programme s'ajoutent à celles de la famille de normes ISO 14060.

Toplogredni plini - 3. del: Specifikacija z navodilom za preverjanje in vrednotenje trditev o emisijah toplogrednih plinov (ISO 14064-3:2019)

Ta dokument določa načela in zahteve ter vsebuje smernice za preverjanje in vrednotenje
trditev o emisijah toplogrednih plinov (TGP).
Uporablja se za trditve o organizaciji, projektiranju in izdelkih v zvezi z emisijami o toplogrednih plinih.
Skupina standardov ISO 14060 je nevtralna glede programa toplogrednih plinov. Če se uporablja program toplogrednih plinov, zahteve tega programa toplogrednih plinov veljajo dodatno poleg zahtev skupine standardov ISO 14060.

General Information

Status
Published
Publication Date
14-May-2019
Current Stage
6060 - Definitive text made available (DAV) - Publishing
Due Date
15-May-2019
Completion Date
15-May-2019

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SLOVENSKI STANDARD
SIST EN ISO 14064-3:2019
01-september-2019
Nadomešča:
SIST EN ISO 14064-3:2012

Toplogredni plini - 3. del: Specifikacija z navodilom za preverjanje in vrednotenje

trditev o emisijah toplogrednih plinov (ISO 14064-3:2019)

Greenhouse gases - Part 3: Specification with guidance for the verification and validation

of greenhouse gas statements (ISO 14064-3:2019

Treibhausgase - Teil 3: Spezifikation mit Anleitung zur Validierung und Verifizierung von

Erklärungen über Treibhausgase (ISO 14064-3:2019)

Gaz à effet de serre - Partie 3: Spécifications et lignes directrices pour la validation et la

vérification des déclarations des gaz à effet de serre (ISO 14064-3:2019)
Ta slovenski standard je istoveten z: EN ISO 14064-3:2019
ICS:
13.020.40 Onesnaževanje, nadzor nad Pollution, pollution control
onesnaževanjem in and conservation
ohranjanje
SIST EN ISO 14064-3:2019 en,fr,de

2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.

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SIST EN ISO 14064-3:2019
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SIST EN ISO 14064-3:2019
EN ISO 14064-3
EUROPEAN STANDARD
NORME EUROPÉENNE
May 2019
EUROPÄISCHE NORM
ICS 13.020.40 Supersedes EN ISO 14064-3:2012
English Version
Greenhouse gases - Part 3: Specification with guidance for
the verification and validation of greenhouse gas
statements (ISO 14064-3:2019)

Gaz à effet de serre - Partie 3: Spécifications et lignes Treibhausgase - Teil 3: Spezifikation mit Anleitung zur

directrices pour la vérification et la validation des Validierung und Verifizierung von Erklärungen über

déclarations des gaz à effet de serre (ISO 14064- Treibhausgase (ISO 14064-3:2019)

3:2019)
This European Standard was approved by CEN on 1 March 2019.

CEN members are bound to comply with the CEN/CENELEC Internal Regulations which stipulate the conditions for giving this

European Standard the status of a national standard without any alteration. Up-to-date lists and bibliographical references

concerning such national standards may be obtained on application to the CEN-CENELEC Management Centre or to any CEN

member.

This European Standard exists in three official versions (English, French, German). A version in any other language made by

translation under the responsibility of a CEN member into its own language and notified to the CEN-CENELEC Management

Centre has the same status as the official versions.

CEN members are the national standards bodies of Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia,

Finland, Former Yugoslav Republic of Macedonia, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania,

Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland,

Turkey and United Kingdom.
EUROPEAN COMMITTEE FOR STANDARDIZATION
COMITÉ EUROPÉEN DE NORMALISATION
EUROPÄISCHES KOMITEE FÜR NORMUNG
CEN-CENELEC Management Centre: Rue de la Science 23, B-1040 Brussels

© 2019 CEN All rights of exploitation in any form and by any means reserved Ref. No. EN ISO 14064-3:2019 E

worldwide for CEN national Members.
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SIST EN ISO 14064-3:2019
EN ISO 14064-3:2019 (E)
Contents Page

European foreword ....................................................................................................................................................... 3

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SIST EN ISO 14064-3:2019
EN ISO 14064-3:2019 (E)
European foreword

This document (EN ISO 14064-3:2019) has been prepared by Technical Committee ISO/TC 207

"Environmental management" in collaboration with CCMC.

This European Standard shall be given the status of a national standard, either by publication of an

identical text or by endorsement, at the latest by November 2019, and conflicting national standards

shall be withdrawn at the latest by November 2019.

Attention is drawn to the possibility that some of the elements of this document may be the subject of

patent rights. CEN shall not be held responsible for identifying any or all such patent rights.

This document supersedes EN ISO 14064-3:2012.

This document has been prepared under a mandate given to CEN by the European Commission and the

European Free Trade Association.

According to the CEN-CENELEC Internal Regulations, the national standards organizations of the

following countries are bound to implement this European Standard: Austria, Belgium, Bulgaria,

Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, Former Yugoslav Republic of Macedonia,

France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta,

Netherlands, Norway, Poland, Portugal, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland,

Turkey and the United Kingdom.
Endorsement notice

The text of ISO 14064-3:2019 has been approved by CEN as EN ISO 14064-3:2019 without any

modification.
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SIST EN ISO 14064-3:2019
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SIST EN ISO 14064-3:2019
INTERNATIONAL ISO
STANDARD 14064-3
Second edition
2019-04
Greenhouse gases —
Part 3:
Specification with guidance for
the verification and validation of
greenhouse gas statements
Gaz à effet de serre —
Partie 3: Spécifications et lignes directrices pour la vérification et la
validation des déclarations des gaz à effet de serre
Reference number
ISO 14064-3:2019(E)
ISO 2019
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SIST EN ISO 14064-3:2019
ISO 14064-3:2019(E)
COPYRIGHT PROTECTED DOCUMENT
© ISO 2019

All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may

be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting

on the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address

below or ISO’s member body in the country of the requester.
ISO copyright office
CP 401 • Ch. de Blandonnet 8
CH-1214 Vernier, Geneva
Phone: +41 22 749 01 11
Fax: +41 22 749 09 47
Email: copyright@iso.org
Website: www.iso.org
Published in Switzerland
ii © ISO 2019 – All rights reserved
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SIST EN ISO 14064-3:2019
ISO 14064-3:2019(E)
Contents Page

Foreword ..........................................................................................................................................................................................................................................v

Introduction ..............................................................................................................................................................................................................................vii

1 Scope ................................................................................................................................................................................................................................. 1

2 Normative references ...................................................................................................................................................................................... 1

3 Terms and definitions ..................................................................................................................................................................................... 1

3.1 Terms related to greenhouse gases ....................................................................................................................................... 1

3.2 Terms related to entities involved in GHG verification and validation ................................................... 2

3.3 Terms related to the GHG inventory ..................................................................................................................................... 3

3.4 Terms related to the GHG statement .................................................................................................................................... 4

3.5 Terms related to GHG data and information management ............................................................................... 5

3.6 Terms related to verification and validation ................................................................................................................. 6

4 Principles ..................................................................................................................................................................................................................... 8

4.1 General ........................................................................................................................................................................................................... 8

4.2 Impartiality ................................................................................................................................................................................................ 8

4.3 Evidence-based approach.............................................................................................................................................................. 8

4.4 Fair presentation ................................................................................................................................................................................... 8

4.5 Documentation ....................................................................................................................................................................................... 8

4.6 Conservativeness .................................................................................................................................................................................. 8

5 Requirements applicable to verification/validation ...................................................................................................... 8

5.1 Pre-engagement activities ............................................................................................................................................................. 8

5.1.1 General...................................................................................................................................................................................... 8

5.1.2 Type of engagement ...................................................................................................................................................... 9

5.1.3 Level of assurance in the case of verification .......................................................................................... 9

5.1.4 Objectives ............................................................................................................................................................................... 9

5.1.5 Criteria ...................................................................................................................................................................................... 9

5.1.6 Scope .......................................................................................................................................................................................... 9

5.1.7 Materiality thresholds ..............................................................................................................................................10

5.2 Verification/validation team selection ............................................................................................................................10

5.3 Verification/validation activities and techniques ..................................................................................................10

5.4 Specific requirements ....................................................................................................................................................................11

5.4.1 Verifier/validator communication ................................................................................................................11

5.4.2 Sufficiency of evidence ............................................................................................................................................11

5.4.3 Intentional misstatement ......................................................................................................................................11

5.4.4 Documented information ......................................................................................................................................11

5.4.5 Process for completing a verification/validation .............................................................................12

6 Verification ..............................................................................................................................................................................................................15

6.1 Planning .....................................................................................................................................................................................................15

6.1.1 Strategic analysis ..........................................................................................................................................................15

6.1.2 Risk assessment ...................................................................... .......................................................................................16

6.1.3 Evidence-gathering activities .................. ...........................................................................................................18

6.1.4 Site visits ..............................................................................................................................................................................20

6.1.5 Verification plan ............................................................................................................................................................22

6.1.6 Evidence-gathering plan ........................................................................................................................................22

6.1.7 Approval of verification and evidence-gathering plans ..............................................................22

6.2 Execution...................................................................................................................................................................................................22

6.3 Completion ..............................................................................................................................................................................................23

6.3.1 Evaluation of the GHG statement ....................................................................................................................23

6.3.2 Conclusion and draft opinion .............................................................................................................................23

6.3.3 Verification report .......................................................................................................................................................24

7 Validation ..................................................................................................................................................................................................................25

7.1 Planning .....................................................................................................................................................................................................25

7.1.1 Strategic analysis ..........................................................................................................................................................25

© ISO 2019 – All rights reserved iii
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SIST EN ISO 14064-3:2019
ISO 14064-3:2019(E)

7.1.2 Materiality thresholds ..............................................................................................................................................26

7.1.3 Estimate testing .............................................................................................................................................................26

7.1.4 Assessment of GHG-related activity characteristics .......................................................................26

7.1.5 Validation plan ................................................................................................................................................................29

7.1.6 Evidence-gathering plan ........................................................................................................................................30

7.1.7 Approval of validation and evidence-gathering plans ..................................................................30

7.1.8 Amendments to validation and evidence-gathering plans .......................................................30

7.2 Execution...................................................................................................................................................................................................30

7.2.1 General...................................................................................................................................................................................30

7.2.2 Evaluation of the GHG statement ....................................................................................................................30

7.2.3 Proper disclosure .........................................................................................................................................................30

7.3 Completion ..............................................................................................................................................................................................31

7.3.1 General...................................................................................................................................................................................31

7.3.2 Opinion ..................................................................................................................................................................................31

7.3.3 Validation report ...........................................................................................................................................................32

8 Independent review .......................................................................................................................................................................................32

9 Issuance of opinion .........................................................................................................................................................................................33

9.1 General ........................................................................................................................................................................................................33

9.2 Types of opinions ...............................................................................................................................................................................33

9.3 Contents of opinion ..........................................................................................................................................................................34

10 Facts discovered after the verification/validation .........................................................................................................34

Annex A (normative) Limited level of assurance verifications ..............................................................................................35

Annex B (informative) Considerations for verification ..................................................................................................................39

Annex C (informative) Agreed-upon procedures (AUP) ................................................................................................................43

Annex D (informative) Mixed engagement ..................................................................................................................................................48

Bibliography .............................................................................................................................................................................................................................54

iv © ISO 2019 – All rights reserved
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SIST EN ISO 14064-3:2019
ISO 14064-3:2019(E)
Foreword

ISO (the International Organization for Standardization) is a worldwide federation of national standards

bodies (ISO member bodies). The work of preparing International Standards is normally carried out

through ISO technical committees. Each member body interested in a subject for which a technical

committee has been established has the right to be represented on that committee. International

organizations, governmental and non-governmental, in liaison with ISO, also take part in the work.

ISO collaborates closely with the International Electrotechnical Commission (IEC) on all matters of

electrotechnical standardization.

The procedures used to develop this document and those intended for its further maintenance are

described in the ISO/IEC Directives, Part 1. In particular, the different approval criteria needed for the

different types of ISO documents should be noted. This document was drafted in accordance with the

editorial rules of the ISO/IEC Directives, Part 2 (see www .iso .org/directives).

Attention is drawn to the possibility that some of the elements of this document may be the subject of

patent rights. ISO shall not be held responsible for identifying any or all such patent rights. Details of

any patent rights identified during the development of the document will be in the Introduction and/or

on the ISO list of patent declarations received (see www .iso .org/patents).

Any trade name used in this document is information given for the convenience of users and does not

constitute an endorsement.

For an explanation of the voluntary nature of standards, the meaning of ISO specific terms and

expressions related to conformity assessment, as well as information about ISO’s adherence to the

World Trade Organization (WTO) principles in the Technical Barriers to Trade (TBT) see www .iso

.org/iso/foreword .html.

This document was prepared by Technical Committee ISO/TC 207, Environmental management,

Subcommittee SC 7, Greenhouse gas management and related activities.

This second edition cancels and replaces the first edition (ISO 14064-3:2006), which has been

technically revised. The main changes compared with the previous edition are as follows.

— The structure of the document has been changed so that verification and validation are discussed

in sequence (see Clauses 6 and 7) rather than in parallel, because the processes of verification and

validation are significantly different.

— The definitions of verification and validation and other key terms have been changed (see Clause 3).

— A new section on validation has been added (see Clause 7). It applies to future estimates of emissions,

removals, emission reductions and removal enhancements. The purpose of validation is to provide

assurance on the assumptions, limitations and methods used to develop a GHG statement.

— A new Annex A has been added that defines requirements for verifiers to follow when undertaking

engagements at a limited level of assurance.
— A new Annex B has been added on considerations for verification.

— A new Annex C has been added on a new process called agreed-upon procedures (AUP), which allows

for a selection of verification activities to be performed and reported upon. No opinion is expressed

on the result of an AUP engagement as the intended user(s) are responsible for interpreting the

information reported on by the verifier.

— A new Annex D has been added that provides guidance on how verifiers and validators can provide

statements on engagements that are mixed.
— Requirements and guidance on the use of levels of assurance have been added.
A list of all parts in the ISO 14064 series can be found on the ISO website.
© ISO 2019 – All rights reserved v
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SIST EN ISO 14064-3:2019
ISO 14064-3:2019(E)

Any feedback or questions on this document should be directed to the user’s national standards body. A

complete listing of these bodies can be found at www .iso .org/members .html.
vi © ISO 2019 – All rights reserved
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SIST EN ISO 14064-3:2019
ISO 14064-3:2019(E)
Introduction
0.1 Background

Climate change arising from anthropogenic activity has been identified as one of the greatest challenges

facing the world and will continue to affect business and citizens over future decades.

Climate change has implications for both human and natural systems and could lead to significant

impacts on resource availability, economic activity and human wellbeing. In response, international,

regional, national and local initiatives are being developed and implemented by public and private

sectors to mitigate greenhouse gas (GHG) concentrations in the Earth’s atmosphere as well as to

facilitate adaptation to climate change.

There is a need for an effective and progressive response to the urgent threat of climate change

on the basis of the best available scientific knowledge. ISO produces documents that support the

transformation of scientific knowledge into tools that will help address climate change.

GHG initiatives on mitigation rely on the quantification, monitoring, reporting and verification of GHG

emissions and/or removals.

The ISO 14060 family of standards provides clarity and consistency for quantifying, monitoring,

reporting and validating or verifying GHG emissions and removals to support sustainable development

through a low-carbon economy and to benefit organizations, project proponents and interested parties

worldwide. Specifically, the use of the ISO 14060 family of standards:
— enhances the environmental integrity of GHG quantification;

— enhances the credibility, consistency and transparency of GHG quantification, monitoring, reporting,

verification and validation;

— facilitates the development and implementation of GHG management strategies and plans;

— facilitates the development and implementation of mitigation actions through emission reductions

or removal enhancements;

— facilitates the ability to track performance and progress in the reduction of GHG emissions and/or

increase in GHG removals.
Applications of the ISO 14060 family of standards include:

— corporate decisions, such as identifying emission reduction opportunities and increasing

profitability by reducing energy consumption;

— carbon risk management, such as the identification and management of risks and opportunities;

— voluntary initiatives, such as participation in voluntary GHG registries or sustainability reporting

initiatives;
— GHG markets, such as the buying and selling of GHG allowances or credits;

— regulatory/government GHG programmes, such as credit for early action, agreements or national

and local reporting initiatives.

ISO 14064-1 details principles and requirements for designing, developing, managing and reporting

organization-level GHG inventories.

It includes requirements for determining GHG emission and removal boundaries, quantifying an

organization’s GHG emissions and removals, and identifying specific company actions or activities

aimed at improving GHG management.

It also includes requirements and guidance on inventory quality management, reporting, internal

auditing and the organization’s responsibilities in verification activities.
© ISO 2019 – All rights reserved vii
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SIST EN ISO 14064-3:2019
ISO 14064-3:2019(E)

ISO 14064-2 details principles and requirements for determining baselines, and monitoring, quantifying

and reporting of project emissions. It focuses on GHG projects or project-based activities specifically

designed to reduce GHG emissions and/or enhance GHG removals. It provides the basis for GHG projects

to be verified and validated.

This document details requirements for verifying GHG statements related to GHG inventories, GHG

projects, and carbon footprints of products. It describes the process for verification or validation,

including verification or validation planning, assessment procedures, and the evaluation of

organizational, project and product GHG statements.

ISO 14065 defines requirements for bodies that validate and verify GHG statements. Its requirements

cover impartiality, competence, communication, validation and verification processes, appeals,

complaints, and the management system of validation and verification bodies. It can be used as a

basis for accreditation and other forms of recognition in relation to the impartiality, competence, and

consistency of validation and verification bodies.
ISO 14066 specifies competence requirements for validation teams an
...

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