ISO 14064-5:2026

Greenhouse gases — Part 5: Guidance on activities and techniques used remotely in conducting verification and validation of greenhouse gas statements

This document gives guidance on planning, evaluating the risks, and conducting activities and techniques remotely for internal or external verification/validation (i.e. first, second and third party) of greenhouse gas (GHG) statements. It is applicable to cases where a verifier determines that the circumstances defined in ISO 14064-3:2019, 6.1.4.2, do not require an in-person site or facility visit or a validator determines that an evidence-gathering plan can include activities and techniques performed remotely as defined in ISO 14064-3:2019, 7.1.6. Activities and techniques applied remotely can be used by a verifier for activities such as inquiry of persons and documents, analytical testing, recalculation, estimate testing, cross-checking and reconciliation when a verifier’s risk assessment does not require the use of on-site activities and techniques. Activities and techniques applied remotely can be used by a validator when their use does not compromise the validator’s ability to assess whether the characteristics of GHG activities (see ISO 14064-3:2019, Clause 7) will meet the needs of intended users. This document is applicable to verifications/validations that use: a combination of activities and techniques applied remotely and on-site; exclusively activities and techniques applied remotely. NOTE Legislation can differ from jurisdiction to jurisdiction. It is the user’s responsibility to determine how applicable legal requirements relate to this document.

Gaz à effet de serre — Partie 5: Recommandations concernant les activités et les techniques utilisées pour la vérification et la validation à distance des déclarations des gaz à effet de serre

General Information

• Status: Published
• Publication Date: 11-Feb-2026
• ICS: 13.020.40 - Pollution, pollution control and conservation
• Technical Committee: ISO/TC 207/SC 7 - Greenhouse gas management and related activities
• Drafting Committee: ISO/TC 207/SC 7/JWG 6 - Joint TC 207/SC 7 - CASCO WG: Verification and validation of environmental information
• Current Stage: 6060 - International Standard published
• Start Date: 12-Feb-2026
• Due Date: 09-Dec-2026
• Completion Date: 12-Feb-2026

Overview

ISO 14064-5:2026 provides essential guidance on the remote conduct of verification and validation activities for greenhouse gas (GHG) statements. With the growing prevalence of digitized processes and remote technologies, this standard supports organizations and verifiers/validators in planning, conducting, and managing GHG verification and validation when site visits are not required or when remote techniques are preferable or necessary.

This document is applicable to internal and external verification/validation (first, second, and third party) and addresses the use of both wholly remote methods and combinations of remote and on-site activities. The guidance supports compliance, risk management, and accuracy in cases where remote techniques, supported by information and communication technology (ICT), can be effectively utilized without compromising integrity or quality.

Key Topics

• Remote Activity Planning
  The standard outlines how to determine whether remote verification/validation is appropriate, including pre-engagement assessment of risks, infrastructure, and organizational readiness.

• Risk Evaluation and Management
  Key risk considerations are identified, such as data security, technology reliability, evidence sufficiency, and unique risks introduced by remote engagement (e.g., limited sensory assessment and cyber threats).

• Remote Techniques and Tools
  Guidance on the use of ICT, aerial and satellite imagery, drones, LiDAR, and virtual meetings are detailed, with emphasis on their role and limitations in evidence-gathering for GHG assurance.

• Competence Requirements
  The standard highlights the need for verification/validation teams to have the appropriate technical skills, especially concerning the use of remote sensing, digital platforms, and data-handling technologies.

• Documentation and Reporting
  Requirements for comprehensive documentation of remote activities and clear reporting on the extent and effectiveness of remote techniques in the verification/validation process.

Applications

ISO 14064-5:2026 is highly relevant in a range of scenarios, including:

• Environmental Assurance Programs
  Organizations reporting GHG statements as part of sustainability initiatives or regulatory compliance can streamline verification/validation through secure remote techniques.

• Global and Multi-Site Operations
  Companies and entities with distributed or inaccessible assets benefit by reducing travel costs and logistical challenges associated with on-site verification.

• Risk-Adaptive Site Selection
  Verifiers can flexibly choose the most efficient verification method by balancing risk factors, technological readiness, and the nature of the engagement.

• Technology-Driven Evidence Gathering
  Utilization of advanced data collection tools like drones, LiDAR, and satellite imagery allows for dependable evidence collection across diverse environments, supporting robust GHG assurance.

• Pandemic or Travel-Restricted Contexts
  Remote methods enable continuity of assurance programs where site access is restricted by health, safety, or geopolitical considerations.

Related Standards

To ensure consistency and comprehensive coverage, ISO 14064-5:2026 should be applied alongside related international standards:

• ISO 14064-3:2019
  Specification with guidance for the verification and validation of greenhouse gas statements.

• ISO 14065:2020
  General principles and requirements for bodies validating and verifying environmental information.

• ISO 14066:2023
  Competence requirements for teams validating and verifying environmental information.

• ISO/IEC 17029:2019
  Conformity assessment - General principles and requirements for validation and verification bodies.

These standards collectively establish a framework for credible, secure, and effective management of greenhouse gas information, driving trust and transparency in organizational climate action reporting.

Adopting ISO 14064-5:2026 helps organizations and verification bodies participate confidently in climate-related data assurance, leveraging remote technologies while managing risks and ensuring the quality and integrity of GHG reporting.

Standards Content (Sample)

International
Standard
ISO 14064-5
First edition
Greenhouse gases —
2026-02
Part 5:
Guidance on activities and
techniques used remotely in
conducting verification and
validation of greenhouse gas
statements
Gaz à effet de serre —
Partie 5: Recommandations concernant les activités et les
techniques utilisées pour la vérification et la validation à distance
des déclarations des gaz à effet de serre
Reference number
© ISO 2026
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: [phone]
Email: [e-mail]
Website: www.iso.org
Published in Switzerland
ii
Contents Page
Foreword .iv
Introduction .v
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 2
4 Considerations in selecting activities and techniques to be applied remotely . 2
4.1 General .2
4.2 Activities and techniques applied remotely during verification/validation.2
5 Pre-engagement: Evaluating the potential use of activities and techniques applied
remotely during verification/validation . 2
6 Evaluating the risk of activities and techniques being used remotely at the evidence-
gathering plan stage . 3
7 Execution using activities and techniques applied remotely during verification/
validation . 4
Annex A (informative) Risk considerations for activities and techniques applied remotely . 5
Bibliography . 8

iii
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 document 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).
ISO draws attention to the possibility that the implementation of this document may involve the use of (a)
patent(s). ISO takes no position concerning the evidence, validity or applicability of any claimed patent
rights in respect thereof. As of the date of publication of this document, ISO had not received notice of (a)
patent(s) which may be required to implement this document. However, implementers are cautioned that
this may not represent the latest information, which may be obtained from the patent database available at
www.iso.org/patents. ISO shall not be held responsible for identifying any or all such patent rights.
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 and climate change management and related activities, in collaboration
with Subcommittee SC 2, Environmental auditing and related practices, and ISO/CASCO, Committee on
conformity assessment.
A list of all parts in the ISO 14064 series can be found on the ISO website.
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.

iv
Introduction
This document provides guidance on risk considerations in cases where greenhouse gas (GHG) verification/
validation activities and techniques are carried out remotely, noting that most activities and techniques can
be used either in person or remotely.
Relying on evidence gathered remotely can pose unique verification and validation risks (inherent, control
and detection). For example, when the verifier/validator is limited in the use of their senses (restricted sight,
touch, sound, smell), to assess whether evidence is sufficient and appropriate, detection and control risks
can increase. Understanding risks allows them to be managed during verification and validation activities.
The use of information and communication technology (ICT) has become commonplace. Verification and
validation bodies (VVBs) routinely employ ICT to communicate with clients and responsible parties and to
share information. The sharing of documents in the form of electronic files is more likely to occur than the
exchange of paper documents. In short, the work of verifiers and validators is increasingly based on the
review and secure storage of digitized information.
Activities and techniques used remotely, such as mobile LiDAR (light detection and ranging) systems, drone
surveys, the Sentinel family of satellites and other international satellites are becoming commonly used for
gathering GHG-evidence used in verification and validation engagements. In addition, interviews with key
personnel are being conducted remotely via virtual meetings or closed-circuit camera views. In some cases,
activities and techniques are deployed remotely instead of in-person visits to facility operations.
Many verification/validation bodies are engaged in the planning and execution of verification and validation
engagements where some activities and techniques can be applied remotely. This document provides
guidance on carrying out verification/validation activities remotely in accordance with ISO 14064-3 and
ISO 14065 and promotes a consistent approach for achieving verification/validation objectives. An effective
verification/validation engagement using activities and techniques remotely should be adequately planned
by a verifier/validator who is competent in using activities and techniques remotely. Such competence is in
addition to those requirements for verification and validation teams specified in ISO 14066.
This document provides principles, practices and guidance where GHG verification and validation activities
and techniques are employed remotely.
Using this document will help verifiers/validators to identify, minimize and mitigate the unique verification/
validation risks associated with the application of activities and techniques used remotely.

v
International Standard ISO 14064-5:2026(en)
Greenhouse gases —
Part 5:
Guidance on activities and techniques used remotely in
conducting verification and validation of greenhouse gas
statements
1 Scope
This document gives guidance on planning, evaluating the risks, and conducting activities and techniques
remotely for internal or external verification/validation (i.e. first, second and third party) of greenhouse gas
(GHG) statements.
It is applicable to cases where a verifier determines that the circumstances defined in ISO 14064-3:2019,
6.1.4.2, do not require an in-person site or facility visit or a validator determines that an evidence-gathering
plan can include activities and techniques performed remotely as defined in ISO 14064-3:2019, 7.1.6.
Activities and techniques applied remotely can be used by a verifier for activities such as inquiry of persons
and documents, analytical testing, recalculation, estimate testing, cross-checking and reconciliation when a
verifier’s risk assessment does not require the use of on-site activities and techniques.
Activities and techniques applied remotely can be used by a validator when their use does not compromise
the validator’s ability to assess whether the characteristics of GHG activities (see ISO 14064-3:2019, Clause 7)
will meet the needs of intended users.
This document is applicable to verifications/validations that use:
— a combination of activities and techniques applied remotely and on-site;
— exclusively activities and techniques applied remotely.
NOTE Legislation can differ from jurisdiction to jurisdiction. It is the user’s responsibility to determine how
applicable legal requirements relate to this document.
2 Normative references
The following documents are referred to in the text in such a way that some or all of their content constitutes
requirements of this document. For dated references, only the edition cited applies. For undated references,
the latest edition of the referenced document (including any amendments) applies.
ISO 14065:2020, General principles and requirements for bodies validating and verifying environmental
information
ISO 14066:2023, Environmental information — Competence requirements for teams validating and verifying
environmental information
ISO 14064-3:2019, Greenhouse gases — Part 3: Specification with guidance for the verification and validation of
greenhouse gas statements
3 Terms and definitions
For the purposes of this document, the terms and definitions given in ISO 14065:2020, ISO 14066:2023,
ISO 14064-3:2019 and the following apply.
ISO and IEC maintain terminology databases for use in standardization at the following addresses:
— ISO Online browsing platform: available at https:// www .iso .org/ obp
— IEC Electropedia: available at https:// www .electropedia .org/
3.1
information and communication technology
ICT
technology for gathering, storing, retrieving, processing, analysing and transmitting information
[SOURCE: ISO/IEC 30071-1:2019, 3.4]
4 Considerations in selecting activities and techniques to be applied remotely
4.1 General
Where the activities and techniques used remotely for verification/validation require specific technical
expertise, the verification/validation team should ensure that such specific technical knowledge or skill is
available to them.
Verification/validation teams retain the authority to perform the activities in person in cases whe
...