Greenhouse gases - Part 3: Specification with guidance for the validation and verification of greenhouse gas assertions (ISO 14064-3:2006)

ISO 14064-3:2006 specifies principles and requirements and provides guidance for those conducting or managing the validation and/or verification of greenhouse gas (GHG) assertions. It can be applied to organizational or GHG project quantification, including GHG quantification, monitoring and reporting carried out in accordance with ISO 14064-1 or ISO 14064-2.
ISO 14064-3:2006 specifies requirements for selecting GHG validators/verifiers, establishing the level of assurance, objectives, criteria and scope, determining the validation/verification approach, assessing GHG data, information, information systems and controls, evaluating GHG assertions and preparing validation/verification statements.

Treibhausgase - Teil 3: Spezifikation mit Anleitung zur Validierung und Verifizierung von Erklärungen über Treibhausgase (ISO 14064-3:2006)

Der vorliegende Teil von ISO 14064 legt Grundsätze und Anforderungen fest und stellt eine Anleitung für diejenigen zur Verfügung, die die Validierung und/oder Verifizierung von Erklärungen über Treibhausgase (THG) durchführen oder leiten. Er kann auf die quantitative Bestimmung auf der Ebene einer Organisation oder eines Klimaschutzprojektes, einschließlich der nach ISO 14064 1 oder ISO 14064 2 durchgeführten quantitativen Bestimmung, Überwachung und Berichterstattung von Treibhausgasen, angewendet werden.
Dieser Teil von ISO 14064 legt die Anforderungen an die Auswahl von Treibhausgasvalidierern/ verifizierern, die Festlegung des Grades an Sicherheit, Zielsetzungen, Kriterien und des Geltungsbereichs, die Bestimmung des Validierungs /Verifizierungsansatzes, die Beurteilung von treibhausgasbezogenen Daten, Informationen, Informationssystemen und Kontrollen, die Bewertung von Erklärungen über Treibhausgase und die Erstellung von Validierungs /Verifizierungserklärungen fest.
ISO 14064 ist gegenüber Klimaschutzprogrammen neutral. Wenn ein Klimaschutzprogramm anwendbar ist, gelten die Anforderungen dieses Klimaschutzprogramms ergänzend zu den Anforderungen von ISO 14064.
ANMERKUNG   Wenn eine Anforderung von ISO 14064 eine Organisation oder einen Antragsteller eines Klimaschutzprojektes daran hindert, eine Anforderung des Klimaschutzprogramms zu erfüllen, hat die Anforderung des Klimaschutzprogramms Vorrang.

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 14064-3:2006)

L'ISO 14064-3:2006 spécifie des principes et des exigences et fournit des lignes directrices à l'intention des personnes qui effectuent ou gèrent la validation et/ou la vérification des déclarations GES. Elle peut s'appliquer à la quantification des émissions GES d'un organisme ou d'un projet, y compris la quantification, la surveillance et la déclaration des GES effectuées conformément à l'ISO 14064-1 ou l'ISO 14064-2.
L'ISO 14064-3:2006 spécifie des exigences pour la sélection des validateurs/vérificateurs GES, l'établissement du niveau d'assurance, des objectifs, des critères et du domaine d'application, la détermination de la méthode de validation/vérification, l'évaluation des données, informations, systèmes d'informations et contrôles GES, l'évaluation des déclarations GES et l'élaboration des avis de validation/vérification.

Toplogredni plini - 3. del: Specifikacija z navodilom za vrednotenje in preverjanje trditev o emisijah toplogrednih plinov (ISO 14064-3:2006)

Ta del standarda ISO 14064 določa načela in zahteve ter zagotavlja navodila za subjekte, ki izvajajo ali upravljajo vrednotenje in/ali preverjanje trditev o emisijah toplogrednih plinov (GHG). Uporablja se lahko za količinsko opredelitev na ravni organizacije ali projekta toplogrednih plinov, vključno s količinsko opredelitvijo, spremljanjem in poročanjem o toplogrednih plinih v skladu s standardom ISO 14064-1 ali ISO 14064-2. Ta del standarda ISO 14064 določa zahteve za izbiro subjektov za vrednotenje/preverjanje toplogrednih plinov, določanje ravni zagotovil, ciljev, meril in področja uporabe, opredelitev pristopa k vrednotenju/preverjanju, ocenjevanje podatkov o toplogrednih plinih, obveščanje, sisteme obveščanja in nadzor, ocenjevanje trditev o toplogrednih plinih in pripravo izjav o vrednotenju/preverjanju. ISO 14064 je nevtralen glede programa toplogrednih plinov. Če se uporablja program toplogrednih plinov, zahteve tega programa toplogrednih plinov veljajo dodatno poleg zahtev ISO 14064.

General Information

Status
Withdrawn
Publication Date
28-Feb-2012
Withdrawal Date
14-May-2019
Current Stage
9960 - Withdrawal effective - Withdrawal
Completion Date
15-May-2019

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SLOVENSKI STANDARD
SIST EN ISO 14064-3:2012
01-maj-2012

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

trditev o emisijah toplogrednih plinov (ISO 14064-3:2006)

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

of greenhouse gas assertions (ISO 14064-3:2006)

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

Aussagen über Treibhausgase (ISO 14064-3:2006)

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 14064-3:2006)
Ta slovenski standard je istoveten z: EN ISO 14064-3:2012
ICS:
13.020.40 Onesnaževanje, nadzor nad Pollution, pollution control
onesnaževanjem in and conservation
ohranjanje
SIST EN ISO 14064-3:2012 en,fr,de

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

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SIST EN ISO 14064-3:2012
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SIST EN ISO 14064-3:2012
EUROPEAN STANDARD
EN ISO 14064-3
NORME EUROPÉENNE
EUROPÄISCHE NORM
February 2012
ICS 13.020.40
English Version
Greenhouse gases - Part 3: Specification with guidance for the
validation and verification of greenhouse gas assertions (ISO
14064-3:2006)

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

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

déclarations des gaz à effet de serre (ISO 14064-3:2006) Treibhausgase (ISO 14064-3:2006)

This European Standard was approved by CEN on 5 February 2012.

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

Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, Switzerland, Turkey and United Kingdom.

EUROPEAN COMMITTEE FOR STANDARDIZATION
COMITÉ EUROPÉEN DE NORMALISATION
EUROPÄISCHES KOMITEE FÜR NORMUNG
Management Centre: Avenue Marnix 17, B-1000 Brussels

© 2012 CEN All rights of exploitation in any form and by any means reserved Ref. No. EN ISO 14064-3:2012: E

worldwide for CEN national Members.
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SIST EN ISO 14064-3:2012
EN ISO 14064-3:2012 (E)
Contents Page

Foreword ..............................................................................................................................................................3

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SIST EN ISO 14064-3:2012
EN ISO 14064-3:2012 (E)
Foreword

The text of ISO 14064-3:2006 has been prepared by Technical Committee ISO/TC 207 “Environmental

management” of the International Organization for Standardization (ISO) and has been taken over as EN ISO

14064-3:2012 by 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 August 2012, and conflicting national standards shall be withdrawn at

the latest by August 2012.

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

rights. CEN [and/or CENELEC] shall not be held responsible for identifying any or all such patent rights.

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, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia,

Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain,

Sweden, Switzerland, Turkey and the United Kingdom.
Endorsement notice

The text of ISO 14064-3:2006 has been approved by CEN as a EN ISO 14064-3:2012 without any

modification.
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SIST EN ISO 14064-3:2012
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SIST EN ISO 14064-3:2012
INTERNATIONAL ISO
STANDARD 14064-3
First edition
2006-03-01
Greenhouse gases —
Part 3:
Specification with guidance for the
validation and verification of greenhouse
gas assertions
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
Reference number
ISO 14064-3:2006(E)
ISO 2006
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SIST EN ISO 14064-3:2012
ISO 14064-3:2006(E)
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ii ISO 2006 – All rights reserved
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SIST EN ISO 14064-3:2012
ISO 14064-3:2006(E)
Contents Page

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

2 Terms and definitions .......................................................................................................................... 1

3 Principles .............................................................................................................................................. 5

3.1 General ................................................................................................................................................. 5

3.2 Independence ...................................................................................................................................... 6

3.3 Ethical conduct .................................................................................................................................... 6

3.4 Fair presentation ................................................................................................................................. 6

3.5 Due professional care ......................................................................................................................... 6

4 Validation and verification requirements .......................................................................................... 6

4.1 Validators or verifiers .......................................................................................................................... 6

4.2 Validation and verification process ................................................................................................... 6

4.3 Level of assurance, objectives, criteria and scope of the validation or verification .................... 8

4.4 Validation or verification approach .................................................................................................... 8

4.5 Assessment of the GHG information system and its controls ....................................................... 9

4.6 Assessment of GHG data and information ..................................................................................... 10

4.7 Assessment against validation or verification criteria .................................................................. 10

4.8 Evaluation of the GHG assertion ..................................................................................................... 10

4.9 Validation and verification statement .............................................................................................. 10

4.10 Validation or verification records ................................................................................................... 11

4.11 Facts discovered after the validation or verification ................................................................... 11

Annex A (informative) Guidance for use of this part of ISO 14064 ........................................................ 12

Bibliography ............................................................................................................................................... 34

ISO 2006 – All rights reserved iii
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SIST EN ISO 14064-3:2012
ISO 14064-3:2006(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.

International Standards are drafted in accordance with the rules given in the ISO/IEC Directives, Part 2.

The main task of technical committees is to prepare International Standards. Draft International Standards

adopted by the technical committees are circulated to the member bodies for voting. Publication as an

International Standard requires approval by at least 75 % of the member bodies casting a vote.

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.

ISO 14064-3 was prepared by Technical Committee ISO/TC 207, Environmental management.

ISO 14064 consists of the following parts, under the general title Greenhouse gases:

— Part 1: Specification with guidance at the organization level for quantification and reporting of greenhouse

gas emissions and removals

— Part2:Specification with guidance at the project level for quantification, monitoring and reporting of

greenhouse gas emission reductions or removal enhancements

— Part 3: Specification with guidance for the validation and verification of greenhouse gas assertions

iv ISO 2006 – All rights reserved
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SIST EN ISO 14064-3:2012
ISO 14064-3:2006(E)
Introduction

0.1 Climate change has been identified as one of the greatest challenges facing nations, governments,

business and citizens over future decades. Climate change has implications for both human and natural

systems and could lead to significant changes in resource use, production and economic activity. In response,

international, regional, national, and local initiatives are being developed and implemented to limit greenhouse

gas (GHG) concentrations in the Earth's atmosphere. Such GHG initiatives rely on the quantification,

monitoring, reporting and verification of GHG emissions and/or removals.

ISO14064-1 details principles and requirements for designing, developing, managing and reporting

organization- or company-level GHG inventories. It includes requirements for determining GHG emission

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.

ISO14064-2 focuses on GHG projects or project-based activities specifically designed to reduce GHG

emissions or increase GHG removals. It includes principles and requirements for determining project baseline

scenarios and for monitoring, quantifying and reporting project performance relative to the baseline scenario

and provides the basis for GHG projects to be validated and verified.

This part of ISO 14064 details principles and requirements for verifying GHG inventories and validating or

verifying GHG projects. It describes the process for GHG-related validation or verification and specifies

components such as validation or verification planning, assessment procedures and the evaluation of

organization or project GHG assertions. This part of ISO 14064 can be used by organizations or independent

parties to validate or verify GHG assertions.
Figure 1 displays the relationships between the three parts of ISO 14064.

0.2 ISO14064 is expected to benefit organizations, governments, project proponents and stakeholders

worldwide by providing clarity and consistency for quantifying, monitoring, reporting and validating or verifying

GHG inventories or projects. Specifically, use of ISO 14064 could
— enhance the environmental integrity of GHG quantification,

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

including GHG project emission reductions and removal enhancements,

— facilitate the development and implementation of an organization's GHG management strategies and plans;

— facilitate the development and implementation of GHG projects,

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

GHG removals, and

— facilitate the crediting and trade of GHG emission reductions or removal enhancements.

Users of ISO 14064 could find benefit from some of the following applications:

a) corporate risk management: for example, the identification and management of risks and opportunities;

b) voluntary initiatives: for example, participation in voluntary GHG registry or reporting initiatives;

c) GHG markets: for example, the buying and selling of GHG allowances or credits;

d) regulatory/government reporting: for example, credit for early action, negotiated agreements or national

reporting programmes.
ISO 2006 – All rights reserved v
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SIST EN ISO 14064-3:2012
ISO 14064-3:2006(E)
Figure 1 — Relationship between the parts of ISO 14064

0.3 This part of ISO14064 provides principles, requirements and guidance for those conducting GHG

information validation and verification. It is intended to be useful to a broad range of potential users, including:

st nd rd
—1 , 2 and 3 party GHG validators and verifiers;

— organizations and individuals involved in developing and commissioning GHG projects;

— organizations conducting internal audits of their GHG information;
— organizations involved in GHG validator or verifier training;
— voluntary and mandatory GHG programme administrators;
— investor, finance and insurance communities;

— regulators and those involved in the accreditation and conformity assessment of emissions trading and

emission or removal offset programs.
vi ISO 2006 – All rights reserved
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SIST EN ISO 14064-3:2012
ISO 14064-3:2006(E)

0.4 The requirements of this part of ISO 14064 describe a process for providing assurance to intended users

that an organization's or project's GHG assertions are complete, accurate, consistent, transparent and without

material discrepancies. The processes of validation and verification are similar; however, there are differences

in the emphasis of the activities. The process can be applied in two ways: internal and external. Internal

applications can use this part of ISO 14064 as a guideline, whereas external applications can use it as a set of

requirements.
The extent of the validation and verification activities depends on
— the level of assurance required,
— needs of the intended user,
— objectives of the validation or verification activities, and
— the validation or verification criteria.

A GHG assertion can be a statement about different aspects of performance, such as the following:

a) quantification of organizational GHG emissions or removals;
b) quantification of project GHG emission reductions or removal enhancements;
c) conformity with the requirements of ISO 14064-1 or ISO 14064-2;

d) compliance with the principles and requirements of regulatory regimes or GHG programmes;

e) performance or effectiveness of internal systems and control processes;
f) performance or effectiveness of operational processes.

Clause 3 describes the principles and fundamentals of validation and verification. These will help the user to

appreciate the essential nature of validation and verification and they are a necessary prelude to the

requirements in Clause 4 for conducting the validation of GHG projects and the verification of organizations or

GHG project assertions. These requirements include the establishment of validation or verification objectives,

criteria and scope (including the level of assurance required), coordination of validation or verification activities,

development of a validation or verification approach of an organization's or GHG project's GHG information,

establishment of appropriate sampling regimes for the validation and verification of GHG information, and the

testing of the organization's or GHG project's controls. This clause also provides requirements for the drafting

and communication of the validation or verification statement.

The guidance contained in the informative Annex A provides additional information for validation and verification

under a range of GHG programmes or conditions. Annex A provides guidance on the validation and verification

requirements contained in Clause 4, but does not include mandatory requirements.

0.5 Some clauses require users of this part of ISO 14064 to explain the use of certain approaches or decisions

taken. Explanation will generally include documentation of the following:
— How approaches were used or decisions taken.
— Why approaches were chosen or decisions made.

Some clauses require users of this part of ISO 14064 to justify the use of certain approaches or decisions

taken. Justification will generally include documentation of the following:
— How approaches were used or decisions taken.
— Why approaches were chosen or decisions made.
— Why alternative approaches were not chosen.
ISO 2006 – All rights reserved vii
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SIST EN ISO 14064-3:2012
viii
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SIST EN ISO 14064-3:2012
INTERNATIONAL STANDARD ISO 14064-3:2006(E)
Greenhouse gases —
Part 3:
Specification with guidance for the validation and verification of
greenhouse gas assertions
1Scope

This part of ISO 14064 specifies principles and requirements and provides guidance for those conducting or

managing the validation and/or verification of greenhouse gas (GHG) assertions. It can be applied to

organizational or GHG project quantification, including GHG quantification, monitoring and reporting carried out

in accordance with ISO 14064-1 or ISO 14064-2.

This part of ISO 14064 specifies requirements for selecting GHG validators/verifiers, establishing the level of

assurance, objectives, criteria and scope, determining the validation/verification approach, assessing GHG

data, information, information systems and controls, evaluating GHG assertions and preparing

validation/verification statements.

ISO14064 is GHG programme neutral. If a GHG programme is applicable, requirements of that GHG

programme are additional to the requirements of ISO 14064.

NOTE If a requirement of ISO14064 prohibits an organization or GHG project proponent from complying with a

requirement of the GHG programme, the requirement of the GHG programme takes precedence.

2 Terms and definitions
For the purposes of this document, the following terms and definitions apply.
2.1
greenhouse gas
GHG

gaseous constituent of the atmosphere, both natural and anthropogenic, that absorbs and emits radiation at

specific wavelengths within the spectrum of infrared radiation emitted by the Earth's surface, the atmosphere,

and clouds

NOTE GHGs include carbon dioxide (CO ), methane (CH ), nitrous oxide (N O), hydrofluorocarbons (HFCs),

2 4 2
perfluorocarbons (PFCs) and sulfur hexafluoride (SF ).
2.2
greenhouse gas source
physical unit or process that releases a GHG into the atmosphere
2.3
greenhouse gas sink
physical unit or process that removes a GHG from the atmosphere
2.4
greenhouse gas reservoir

physical unit or component of the biosphere, geosphere or hydrosphere with the capability to store or

accumulate a GHG removed from the atmosphere by a greenhouse gas sink (2.3) or a GHG captured from a

greenhouse gas source (2.2)
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SIST EN ISO 14064-3:2012
ISO 14064-3:2006(E)

NOTE 1 The total mass of carbon contained in a GHG reservoir at a specified point in time could be referred to as the

carbon stock of the reservoir.
NOTE 2 A GHG reservoir can transfer greenhouse gases to another GHG reservoir.

NOTE 3 The collection of a GHG from a GHG source before it enters the atmosphere and storage of the collected GHG in

a GHG reservoir could be referred to as GHG capture and storage.
2.5
greenhouse gas emission
total mass of a GHG released to the atmosphere over a specified period of time
2.6
greenhouse gas removal
total mass of a GHG removed from the atmosphere over a specified period of time
2.7
greenhouse gas emission reduction

calculated decrease of GHG emissions between a baseline scenario (2.21) and the project

2.8
greenhouse gas removal enhancement

calculated increase of GHG removals between a baseline scenario (2.21) and the project

2.9
greenhouse gas emission or removal factor
factor relating activity data to GHG emissions or removals

NOTE A greenhouse gas emission or removal factor could include an oxidation component.

2.10
greenhouse gas activity data
quantitative measure of activity that results in a GHG emission or removal

NOTE Examples of GHG activity data include the amount of energy, fuels or electricity consumed, material produced,

service provided or area of land affected.
2.11
greenhouse gas assertion

declaration or factual and objective statement made by the responsible party (2.24)

NOTE 1 The GHG assertion could be presented at a point in time or could cover a period of time.

NOTE 2 The GHG assertion provided by the responsible party should be clearly identifiable, capable of consistent

evaluation or measurement against suitable criteria by a validator (2.35) or verifier (2.37).

NOTE 3 The GHG assertion could be provided in the form of a greenhouse gas report (2.17) or GHG project plan.

2.12
greenhouse gas information system

policies, processes and procedures to establish, manage and maintain GHG information

2.13
greenhouse gas inventory

an organization's greenhouse gas sources (2.2), greenhouse gas sinks (2.3), GHG emissions and removals

2.14
greenhouse gas project

activity or activities that alter the conditions identified in the baseline scenario (2.21) which cause greenhouse

gas emission reductions (2.7) or greenhouse gas removal enhancements (2.8)
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SIST EN ISO 14064-3:2012
ISO 14064-3:2006(E)
2.15
greenhouse gas project proponent

individual or organization that has overall control and responsibility for a greenhouse gas project (2.14)

2.16
greenhouse gas programme

voluntary or mandatory international, national or sub-national system or scheme that registers, accounts or

manages GHG emissions, removals, greenhouse gas emission reductions (2.7) or greenhouse gas

removal enhancements (2.8) outside the organization or GHG project
2.17
greenhouse gas report

stand-alone document intended to communicate an organization's or project's GHG-related information to its

intended users (2.26)
NOTE A GHG report can include a greenhouse gas assertion (2.11).
2.18
global warming potential
GWP

factor describing the radiative forcing impact of one mass-based unit of a given GHG relative to an equivalent

unit of carbon dioxide over a given period of time
2.19
carbon dioxide equivalent
CO e
unit for comparing the radiative forcing of a GHG to carbon dioxide

NOTE The carbon dioxide equivalent is calculated using the mass of a given GHG multiplied by its global warming

potential (2.18).
2.20
base year

historical period specified for the purpose of comparing GHG emissions or removals or other GHG-related

information over time

NOTE Base-year emissions or removals may be quantified based on a specific period (e.g. a year) or averaged from

several periods (e.g. several years).
2.21
baseline scenario

hypothetical reference case that best represents the conditions most likely to occur in the absence of a

proposed greenhouse gas project (2.14)
NOTE The baseline scenario concurs with the GHG project timeline.
2.22
facility

single installation, set of installations or production processes (stationary or mobile), which can be defined

within a single geographical boundary, organizational unit or production process
2.23
organization

company, corporation, firm, enterprise, authority or institution, or part or combination thereof, whether

incorporated or not, public or private, that has its own functions and administration

2.24
responsible party

person or persons responsible for the provision of the greenhouse gas assertion (2.11) and the supporting

GHG information
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SIST EN ISO 14064-3:2012
ISO 14064-3:2006(E)

NOTE The responsible party can be either individuals or representatives of an organization or project and can be the party

who engages the validator (2.35) or verifier (2.37). The validator or verifier may be engaged by the client or by other

parties, such as the GHG programme administrator.
2.25
stakeholder

individual or organization that is affected by the development or implementation of a greenhouse gas project

(2.14)
2.26
intended user

individual or organization identified by those reporting GHG-related information as being the one who relies on

that information to make decisions

NOTE The intended user could be the client (2.27), the responsible party (2.24), GHG programme administrators,

regulators, the financial community or other affected stakeholders (2.25), such as local communities, government

departments or non-governmental organizations.
2.27
client
organization or person requesting validation (2.32) or verification (2.36)

NOTE The client could be the responsible party (2.24), the GHG programme administrator or other stakeholder (2.25)

2.28
level of assurance

degree of assurance the intended user (2.26) requires in a validation (2.32) or verification (2.36)

NOTE 1 The level of assurance is used to determine the depth of detail that a validator or verifier designs into their

validation or verification plan to determine if there are any material errors, omissions or misrepresentations.

NOTE 2 There are two levels of assurance, reasonable or limited, which result in differently worded validation or verification

statements. Refer to A.2.3.2 for examples of validation and verification statements.

2.29
materiality

concept that individual or the aggregation of errors, omissions and misrepresentations could affect the

greenhouse gas assertion (2.11) and could influence the intended users' (2.26) decisions

NOTE 1 The concept of materiality is used when designing the validation or verification and sampling plans to determine

the type of substantive processes used to minimize risk that the validator or verifier will not detect a material discrepancy

(2.30) (detection risk).

NOTE 2 The concept of materiality is used to identify information that, if omitted or mis-stated, would significantly

misrepresent a GHG assertion to intended users, thereby influencing their conclusions. Acceptable materiality is determined

by the validator, verifier or GHG programme based on the agreed level of assurance. See A.2.3.8 for further explanation of

this relationship
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