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)

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. ISO 14064 is GHG programme neutral. If a GHG programme is applicable, requirements of that GHG programme are additional to the requirements of ISO 14064.

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 die Grundsätze für und die 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 Treibhausgasprojektes, 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 Treibhausgasprojektes und das Management der Datenqualität.
ISO 14064 ist gegenüber Treibhausgas-Programmen neutral. Wenn ein Treibhausgas-Programm anwendbar ist, gelten die Anforderungen dieses Treibhausgas-Programms zusätzlich zu den Anforderungen von ISO 14064.
ANMERKUNG   Wenn eine Anforderung von ISO 14064 eine Organisation oder einen Antragsteller eines Treibhausgas¬projektes daran hindert, eine Anforderung des Treibhausgas-Programms zu erfüllen, hat die Anforderung des Treibhausgas-Programms 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
27-Mar-2012
Withdrawal Date
16-Jun-2019
Technical Committee
Current Stage
9900 - Withdrawal (Adopted Project)
Start Date
14-Jun-2019
Due Date
07-Jul-2019
Completion Date
17-Jun-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

2

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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.

3

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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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©
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
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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
©
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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.
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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
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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.
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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 ).
6
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.
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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)
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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
2
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.
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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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