Greenhouse gases - Part 2: Specification with guidance at the project level for quantification, monitoring and reporting of greenhouse gas emission reductions or removal enhancements (ISO 14064-2:2006)

ISO 14064-2:2006 specifies principles and requirements and provides guidance at the project level for quantification, monitoring and reporting of activities intended to cause greenhouse gas (GHG) emission reductions or removal enhancements. It includes requirements for planning a GHG project, identifying and selecting GHG sources, sinks and reservoirs relevant to the project and baseline scenario, monitoring, quantifying, documenting and reporting GHG project performance and managing data quality.

Treibhausgase - Teil 2: Spezifikation mit Anleitung zur quantitativen Bestimmung, Überwachung und Berichterstattung von Reduktionen der Treibhausgasemissionen oder Steigerungen des Entzugs von Treibhausgasen auf Projektebene (ISO 14064-2:2006)

Der vorliegende Teil von ISO 14064 legt Grundsätze für und Anforderungen an die quantitative Bestimmung, Überwachung und Berichterstattung von Tätigkeiten fest, die dafür vorgesehen sind, Reduktionen der Treibhausgasemissionen oder eine Steigerung des Entzugs von Treibhausgasen zu bewirken, und stellt eine Anleitung dafür auf Projektebene zur Verfügung. Er enthält Anforderungen an die Planung eines Klimaschutzprojektes, die Identifizierung und Auswahl von Treibhausgasquellen,  senken und  speichern, die für das Projekt und Bezugsszenario relevant sind, das Monitoring, die quantitative Bestimmung, Dokumentation und Berichterstattung der Leistung des Klimaschutzprojektes und das Management der Datenqualität.
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 2: Spécifications et lignes directrices, au niveau des projets, pour la quantification, la surveillance et la déclaration des réductions d'émissions ou d'accroissements de suppressions des gaz à effet de serre (ISO 14064-2:2006)

L'ISO 14064-2:2006 spécifie des principes et des exigences, et fournit des lignes directrices du projet pour la quantification, la surveillance et l'établissement de rapports sur les activités visant à réduire les émissions des GES ou à accroître leur suppression lors des projets. Elle comprend des exigences pour la planification d'un projet GES, l'identification et la sélection des sources, des puits et des réservoirs de GES pertinents pour le projet et le scénario de référence, pour la surveillance, la quantification, la documentation et le rapport de réalisation du projet GES ainsi que pour la gestion de la qualité des données.

Toplogredni plini - 2. del: Specifikacija z navodilom za količinsko določanje, spremljanje in poročanje o povečanem zmanjševanju ali odstranjevanju emisij toplogrednih plinov na ravni projekta (ISO 14064-2:2006)

Ta del standarda ISO 14064 določa načela in zahteve ter zagotavlja navodila za količinsko določanje, spremljanje in poročanje o dejavnostih, namenjenih za povečano zmanjševanje ali odstranjevanje emisij toplogrednih plinov (GHG) na ravni projekta. Vključuje zahteve v zvezi z načrtovanjem projekta toplogrednih plinov, opredelitvijo in izbiro virov, ponorov in zbiralnikov toplogrednih plinov, pomembnih za projekt in osnovni scenarij, spremljanjem, količinsko opredelitvijo in dokumentiranjem učinkovitosti projekta toplogrednih plinov in poročanjem o njem ter v zvezi z upravljanjem kakovosti podatkov. ISO 14064 je nevtralen glede programa toplogrednih plinov. Če se uporablja program toplogrednih plinov, zahteve tega programa toplogrednih plinov veljajo dodatno poleg zahtev standarda 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 14064-2:2012
01-maj-2012
7RSORJUHGQLSOLQLGHO6SHFLILNDFLMD]QDYRGLORP]DNROLþLQVNRGRORþDQMH
VSUHPOMDQMHLQSRURþDQMHRSRYHþDQHP]PDQMãHYDQMXDOLRGVWUDQMHYDQMXHPLVLM
WRSORJUHGQLKSOLQRYQDUDYQLSURMHNWD ,62
Greenhouse gases - Part 2: Specification with guidance at the project level for

quantification, monitoring and reporting of greenhouse gas emission reductions or

removal enhancements (ISO 14064-2:2006)

Treibhausgase - Teil 2: Spezifikation mit Anleitung zur quantitativen Bestimmung,

Überwachung und Berichterstattung von Reduktionen der Treibhausgasemissionen oder

Steigerungen des Entzugs von Treibhausgasen auf Projektebene (ISO 14064-2:2006)

Gaz à effet de serre - Partie 2: Spécifications et lignes directrices, au niveau des projets,

pour la quantification, la surveillance et la déclaration des réductions d'émissions ou

d'accroissements de suppressions des gaz à effet de serre (ISO 14064-2:2006)
Ta slovenski standard je istoveten z: EN ISO 14064-2:2012
ICS:
13.020.40 Onesnaževanje, nadzor nad Pollution, pollution control
onesnaževanjem in and conservation
ohranjanje
SIST EN ISO 14064-2:2012 en,fr,de

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

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SIST EN ISO 14064-2:2012
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SIST EN ISO 14064-2:2012
EUROPEAN STANDARD
EN ISO 14064-2
NORME EUROPÉENNE
EUROPÄISCHE NORM
February 2012
ICS 13.020.40
English Version
Greenhouse gases - Part 2: Specification with guidance at the
project level for quantification, monitoring and reporting of
greenhouse gas emission reductions or removal enhancements
(ISO 14064-2:2006)
Gaz à effet de serre - Partie 2: Spécifications et lignes
Treibhausgase - Teil 2: Spezifikation mit Anleitung zur

directrices, au niveau des projets, pour la quantification, la quantitativen Bestimmung, Überwachung und

surveillance et la déclaration des réductions d'émissions ou Berichterstattung von Reduktionen der

d'accroissements de suppressions des gaz à effet de serre Treibhausgasemissionen oder Steigerungen des Entzugs

(ISO 14064-2:2006) von Treibhausgasen auf Projektebene (ISO 14064-2:2006)
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 14064-2:2012: E

worldwide for CEN national Members.
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SIST EN ISO 14064-2:2012
EN ISO 14064-2:2012 (E)
Contents Page

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

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SIST EN ISO 14064-2:2012
EN ISO 14064-2:2012 (E)
Foreword

The text of ISO 14064-2:2006 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

14064-2:2012 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 14064-2:2006 has been approved by CEN as a EN ISO 14064-2:2012 without any

modification.
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SIST EN ISO 14064-2:2012
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SIST EN ISO 14064-2:2012
INTERNATIONAL ISO
STANDARD 14064-2
First edition
2006-03-01
Greenhouse gases —
Part 2:
Specification with guidance at the project
level for quantification, monitoring and
reporting of greenhouse gas emission
reductions or removal enhancements
Gaz à effet de serre —
Partie 2: Spécifications et lignes directrices, au niveau des projets, pour
la quantification, la surveillance et la déclaration des réductions
d'émissions ou d'accroissements de suppressions des gaz à effet de
serre
Reference number
ISO 14064-2:2006(E)
ISO 2006
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SIST EN ISO 14064-2:2012
ISO 14064-2:2006(E)
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Published in Switzerland
ii ISO 2006 – All rights reserved
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SIST EN ISO 14064-2:2012
ISO 14064-2:2006(E)
Contents Page

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

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

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

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

3.2 Relevance ............................................................................................................................................. 5

3.3 Completeness ...................................................................................................................................... 5

3.4 Consistency ......................................................................................................................................... 5

3.5 Accuracy .............................................................................................................................................. 5

3.6 Transparency ....................................................................................................................................... 5

3.7 Conservativeness ................................................................................................................................ 5

4 Introduction to GHG projects ............................................................................................................. 5

5 Requirements for GHG projects ......................................................................................................... 9

5.1 General requirements ......................................................................................................................... 9

5.2 Describing the project ........................................................................................................................ 9

5.3 Identifying GHG sources, sinks and reservoirs relevant to the project ....................................... 10

5.4 Determining the baseline scenario .................................................................................................. 10

5.5 Identifying GHG sources, sinks and reservoirs for the baseline scenario .................................. 10

5.6 Selecting relevant GHG sources, sinks and reservoirs for monitoring or estimating GHG

emissions and removals ........................................................................................................................... 11

5.7 Quantifying GHG emissions and/or removals ................................................................................ 11

5.8 Quantifying GHG emission reductions and removal enhancements ........................................... 11

5.9 Managing data quality ....................................................................................................................... 12

5.10 Monitoring the GHG project ........................................................................................................... 12

5.11 Documenting the GHG project ....................................................................................................... 12

5.12 Validation and/or verification of the GHG project ........................................................................ 12

5.13 Reporting the GHG project ............................................................................................................. 13

Annex A (informative) Guidance on the use of this part of ISO 14064 .................................................. 14

Annex B (informative) Greenhouse gas global warming potentials ...................................................... 27

Bibliography ............................................................................................................................................... 28

ISO 2006 – All rights reserved iii
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SIST EN ISO 14064-2:2012
ISO 14064-2:2006(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 14064-2 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 14064-2:2012
ISO 14064-2:2006(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.

This part of ISO 14064 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. It provides the basis for GHG projects to be validated and verified.

ISO 14064-3 details principles and requirements for verifying GHG inventories and validating or verifying GHG

projects. ISO14064-3 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. ISO 14064-3 can be used by organizations or independent parties to

validate or verify GHG assertions.
Figure 1 displays relationships among 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 organization 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 14064-2:2012
ISO 14064-2:2006(E)
Figure 1 — Relationship between the parts of ISO 14064

0.3 A standardized approach for quantification, monitoring and reporting is required for GHG projects and any

resulting GHG emission reductions and/or removal enhancements, in order that they are comparable among

intended users and GHG programmes. Accordingly, this part of ISO14064 specifies a general, GHG

programme-neutral framework and uses terms and concepts designed to be compatible with other

requirements and guidance from relevant GHG policies and programmes, good practice, legislation and

standards. Reference [13] provides an example of good practice guidance.

This part of ISO 14064 deals with the concept of additionality by requiring that the GHG project has resulted in

GHG emission reductions or removal enhancements in addition to what would have happened in the absence

of that project. It does not use the term “additionality”, prescribe baseline procedures or specify additionality

criteria. This part of ISO 14064 requires the project proponent to identify and select GHG sources, sinks and

reservoirs relevant for the GHG project and for the baseline scenario. In order to be compatible with the

broadest range of GHG programmes, it does not use the term “boundaries” to describe which GHG sources,

sinks and/or reservoirs are considered for quantification, monitoring and reporting, but instead uses the concept

vi ISO 2006 – All rights reserved
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SIST EN ISO 14064-2:2012
ISO 14064-2:2006(E)

of relevant GHG sources, sinks and/or reservoirs. Thus the project proponent may apply additionality criteria

and procedures, or define and use boundaries consistent with relevant legislation, policy, GHG programmes

and good practice.

Quantification and monitoring of project-level GHG emissions, removals, emission reductions and removal

enhancements is challenging because actual project performance is assessed against a hypothetical baseline

scenario that represents what would have happened in the absence of the GHG project. Consequently, it is

difficult to verify GHG emissions, removals and/or stocks of the baseline scenario. It is therefore important to

demonstrate that the baseline scenario is consistent with the principles of this part of ISO 14064, including

conservativeness and accuracy, in order to increase the level of confidence that GHG emission reductions

and/or removal enhancements are credible and not over-estimated. Generally, the baseline scenario is

determined on the basis of an assessment of alternative scenarios. For both the project and the baseline

scenario, the quantification, monitoring and reporting of GHG emissions, removals and/or stocks by GHG

sources, sinks and reservoirs is based on procedures developed by the project proponent or adopted from

recognized authorities.

0.4 This part of ISO14064 does not specify requirements for validation/verification bodies or

validators/verifiers in providing assurance against GHG assertions or claims by GHG projects. Such

requirements may be specified by the authority of the applicable GHG programme or can be found in

ISO 14064-3. The process to recognize certified GHG emission reductions or removal enhancements as GHG

units, credits or offsets is an extension of the GHG project cycle. The certification and crediting process, which

may be under the authority of a GHG programme and may vary among GHG programmes, is also not included

in the specifications of this part of ISO 14064.

Annex A contains additional information in cases where the project proponent wishes to conform to the United

Nations Framework Convention on Climate Change (UNFCCC), Kyoto Protocol's Clean Development

Mechanism (CDM) or Joint Implementation (JI) Mechanism.

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 14064-2:2012
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SIST EN ISO 14064-2:2012
INTERNATIONAL STANDARD ISO 14064-2:2006(E)
Greenhouse gases —
Part 2:
Specification with guidance at the project level for
quantification, monitoring and reporting of greenhouse gas
emission reductions or removal enhancements
1Scope

This part of ISO 14064 specifies principles and requirements and provides guidance at the project level for

quantification, monitoring and reporting of activities intended to cause greenhouse gas (GHG) emission

reductions or removal enhancements. It includes requirements for planning a GHG project, identifying and

selecting GHG sources, sinks and reservoirs relevant to the project and baseline scenario, monitoring,

quantifying, documenting and reporting GHG project performance and managing data quality.

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 (CH4), nitrous oxide (N O), hydrofluorocarbons (HFCs),

2 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)

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.
ISO 2006 – All rights reserved 1
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SIST EN ISO 14064-2:2012
ISO 14064-2:2006(E)
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 (2.19) and the project

2.8
greenhouse gas removal enhancement

calculated increase in GHG removals between a baseline scenario (2.19) 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 assertion
declaration or factual and objective statement made by the responsible party

NOTE 1 The GHG assertion may be presented at a point in time or may 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 (2.27) or verifier (2.29).

NOTE 3 The GHG assertion could be provided in the form of a greenhouse gas report (2.15) or GHG project plan.

2.11
greenhouse gas information system

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

2.12
greenhouse gas project

activity or activities that alter the conditions identified in the baseline scenario (2.19) which cause greenhouse

gas emission reductions (2.7) or greenhouse gas removal enhancements (2.8)
2.13
greenhouse gas project proponent

individual or organization that has overall control and responsibility for a greenhouse gas project (2.12)

2.14
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 greenhouse gas project (2.12)

2.15
greenhouse gas report

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

intended users (2.22)
2 ISO 2006 – All rights reserved
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SIST EN ISO 14064-2:2012
ISO 14064-2:2006(E)
NOTE A GHG report can include a greenhouse gas assertion (2.10).
2.16
affected greenhouse gas source, sink or reservoir

GHG source, sink or reservoir influenced by a project activity, through changes in market demand or supply for

associated products or services, or through physical displacement

NOTE 1 While related GHG sources, sinks or reservoirs are physically linked to a GHG project, affected GHG sources,

sinks or reservoirs are only linked to a GHG project by changes due to market demand and supply.

NOTE 2 An affected GHG source, sink or reservoir is generally off the project site.

NOTE 3 GHG emission reductions or removal enhancements offset by affected GHG sources, sinks or reservoirs are often

referred to as leakage.
2.17
controlled greenhouse gas source, sink or reservoir

GHG source, sink or reservoir whose operation is under the direction and influence of the greenhouse gas

project proponent (2.13) through financial, policy, management or other instruments

NOTE A controlled GHG source, sink or reservoir is generally on the project site.

2.18
related greenhouse gas source, sink or reservoir

GHG source, sink or reservoir that has material or energy flows into, out of, or within the project

NOTE 1 A related GHG source, sink or reservoir is generally upstream or downstream from the project, and can be either

on or off the project site.

NOTE2 A related GHG source, sink or reservoir also may include activities related to design, construction and

decommissioning of a project.
2.19
baseline scenario

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

proposed greenhouse gas project (2.12)
NOTE The baseline scenario concurs with the GHG project timeline.
2.20
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

NOTE Annex B contains global warming potentials produced by the Intergovernmental Panel on Climate Change.

2.21
carbon dioxide equivalent
CO e
unit for comparing the radiative forcing of a GHG to carbon dioxide

NOTE 1 The carbon dioxide equivalent is calculated using the mass of a given GHG multiplied by its global warming

potential (2.20).

NOTE 2 Annex B contains global warming potentials produced by the Intergovernmental Panel on Climate Change.

ISO 2006 – All rights reserved 3
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SIST EN ISO 14064-2:2012
ISO 14064-2:2006(E)
2.22
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 can be the client, the responsible party, GHG programme administrators, regulators, the financial

community or oth
...

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