SIST EN ISO 14064-2:2019

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 14064-2:2019)

This document specifies principles and requirements and provides guidance at the project level for the
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 (SSRs) relevant to the project and baseline scenario,
monitoring, quantifying, documenting and reporting GHG project performance and managing data
quality.
The ISO 14060 family of standards is GHG programme neutral. If a GHG programme is applicable, the
requirements of that GHG programme are additional to the requirements of the ISO 14060 family of
standards.

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 14064-2:2019)

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 Klimaschutzprojekts, die Identifizierung und Auswahl von Treibhausgasquellen, -senken und -speichern, die für das Projekt und Bezugsszenario relevant sind, die Überwachung, die quantitative Bestimmung, Dokumentation und Berichterstattung der Leistung des Klimaschutzprojekts und das Management der Datenqualität.
Die Normenreihe ISO 14064 ist gegenüber Klimaschutzprogrammen neutral. Wenn ein Klimaschutz-programm anwendbar ist, gelten die Anforderungen dieses Klimaschutzprogramms ergänzend zu den Anforderungen von ISO 14064.

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 14064-2:2019)

Le présent document spécifie des principes et des exigences, et fournit des recommandations dans le cadre de projets pour la quantification, la surveillance et la rédaction de rapports sur les activités visant à réduire les émissions de gaz à effet de serre (GES) ou à accroître leur suppression. Il comprend des exigences pour la planification d'un projet GES, l'identification et la sélection des sources, des puits et des réservoirs (SPR) de GES pertinents pour le projet et le scénario de référence, pour la surveillance, la quantification, la documentation et la rédaction de rapports sur la réalisation du projet GES, ainsi que pour la gestion de la qualité des données.
La famille de normes ISO 14060 est un programme GES neutre. Si un programme GES est applicable, les exigences de ce programme s'ajoutent à celles de la famille de normes ISO 14060.

Toplogredni plini - 2. del: Specifikacija z navodilom za količinsko določanje, spremljanje in poročanje o povečanem zmanjševanju ali odstranjevanju emisij toplogrednih plinov na ravni projekta (ISO 14064-2:2019)

Ta dokument 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 (SSR), 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.
Skupina standardov ISO 14060 je nevtralna glede programa toplogrednih plinov. Če se uporablja program toplogrednih plinov, zahteve tega programa toplogrednih plinov veljajo dodatno poleg zahtev skupine standardov ISO 14060.

General Information

• Status: Published
• Public Enquiry End Date: 14-Sep-2017
• Publication Date: 10-Jun-2019
• ICS: 13.020.40 - Pollution, pollution control and conservation
• Technical Committee: UZO - Environmental management
• Current Stage: 6060 - National Implementation/Publication (Adopted Project)
• Start Date: 28-Mar-2019
• Due Date: 02-Jun-2019
• Completion Date: 11-Jun-2019
• Directive: 765/2008 - REGULATION (EC) No 765/2008 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 9 July 2008 setting out the requirements for accreditation and market surveillance relating to the marketing of products and repealing Regulation (EEC) No 339/93
• Directive: TP026 - Pravilnik o monitoringu trajnostnih meril za biogoriva
• Directive: TP145 - Uredba o trajnostnih merilih za biogoriva in emisiji toplogrednih plinov v življenjskem ciklu goriv v prometu
• Directive: TP229 - Uredba o trajnostnih merilih za biogoriva in emisiji toplogrednih plinov goriv
• Directive: TP244 - Pravilnik o uveljavljanju davčnih olajšav za vlaganja v digitalni in zeleni prehod
• Mandate: M/417 - Standardisation mandate addessed to CEN, CENELEC, and ETSI for the use of Harmonised Standards in support of the new legal framework and sectoral certification schemes
• Ref Project: EN ISO 14064-2:2019 - 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 14064-2:2019)

Relations

• Revised: SIST EN ISO 14064-2:2012 - 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)
• Effective Date: 13-May-2014
• Replaces: SIST EN ISO 14064-2:2012 - 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)
• Effective Date: 22-May-2019
• Replaces: SIST EN ISO 14064-2:2012 - 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)
• Effective Date: 08-Jun-2022

Standards Content (Sample)

SLOVENSKI STANDARD
SIST EN ISO 14064-2:2019
01-julij-2019
Nadomešča:
SIST EN ISO 14064-2:2012
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 14064-2:2019)
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 14064-2:2019)
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 14064-2:2019)
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 14064-2:2019)
Ta slovenski standard je istoveten z: EN ISO 14064-2:2019
ICS:
13.020.40 Onesnaževanje, nadzor nad Pollution, pollution control
onesnaževanjem in and conservation
ohranjanje
SIST EN ISO 14064-2:2019 en
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.

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SIST EN ISO 14064-2:2019

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SIST EN ISO 14064-2:2019


EN ISO 14064-2
EUROPEAN STANDARD

NORME EUROPÉENNE

May 2019
EUROPÄISCHE NORM
ICS 13.020.40 Supersedes EN ISO 14064-2:2012
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 14064-2:2019)
Gaz à effet de serre - Partie 2: Spécifications et lignes Treibhausgase - Teil 2: Spezifikation mit Anleitung zur
directrices, au niveau des projets, pour la quantitativen Bestimmung, Überwachung und
quantification, la surveillance et la rédaction de Berichterstattung von Reduktionen der
rapports sur les réductions d'émissions ou les Treibhausgasemissionen oder Steigerungen des
accroissements de suppressions des gaz à effet de Entzugs von Treibhausgasen auf Projektebene (ISO
serre (ISO 14064-2:2019) 14064-2:2019)
This European Standard was approved by CEN on 1 March 2019.

CEN members are bound to comply with the CEN/CENELEC Internal Regulations which stipulate the conditions for giving this
European Standard the status of a national standard without any alteration. Up-to-date lists and bibliographical references
concerning such national standards may be obtained on application to the CEN-CENELEC Management Centre or to any CEN
member.

This European Standard exists in three official versions (English, French, German). A version in any other language made by
translation under the responsibility of a CEN member into its own language and notified to the CEN-CENELEC Management
Centre has the same status as the official versions.

CEN members are the national standards bodies of Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia,
Finland, Former Yugoslav Republic of Macedonia, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania,
Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland,
Turkey and United Kingdom.





EUROPEAN COMMITTEE FOR STANDARDIZATION
COMITÉ EUROPÉEN DE NORMALISATION

EUROPÄISCHES KOMITEE FÜR NORMUNG

CEN-CENELEC Management Centre: Rue de la Science 23, B-1040 Brussels
© 2019 CEN All rights of exploitation in any form and by any means reserved Ref. No. EN ISO 14064-2:2019 E
worldwide for CEN national Members.

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SIST EN ISO 14064-2:2019
EN ISO 14064-2:2019 (E)
Contents Page
European foreword . 3

2

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SIST EN ISO 14064-2:2019
EN ISO 14064-2:2019 (E)
European foreword
This document (EN ISO 14064-2:2019) has been prepared by Technical Committee ISO/TC 207
"Environmental management" in collaboration with CCMC.
This European Standard shall be given the status of a national standard, either by publication of an
identical text or by endorsement, at the latest by November 2019, and conflicting national standards
shall be withdrawn at the latest by November 2019.
Attention is drawn to the possibility that some of the elements of this document may be the subject of
patent rights. CEN shall not be held responsible for identifying any or all such patent rights.
This document supersedes EN ISO 14064-2:2012.
This document has been prepared under a mandate given to CEN by the European Commission and the
European Free Trade Association.
According to the CEN-CENELEC Internal Regulations, the national standards organizations of the
following countries are bound to implement this European Standard: Austria, Belgium, Bulgaria,
Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, Former Yugoslav Republic of Macedonia,
France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta,
Netherlands, Norway, Poland, Portugal, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland,
Turkey and the United Kingdom.
Endorsement notice
The text of ISO 14064-2:2019 has been approved by CEN as EN ISO 14064-2:2019 without any
modification.


3

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SIST EN ISO 14064-2:2019

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SIST EN ISO 14064-2:2019
INTERNATIONAL ISO
STANDARD 14064-2
Second edition
2019-04
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 rédaction de rapports sur
les réductions d’émissions ou les accroissements de suppressions des
gaz à effet de serre
Reference number
ISO 14064-2:2019(E)
©
ISO 2019

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SIST EN ISO 14064-2:2019
ISO 14064-2:2019(E)

COPYRIGHT PROTECTED DOCUMENT
© ISO 2019
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may
be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting
on the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address
below or ISO’s member body in the country of the requester.
ISO copyright office
CP 401 • Ch. de Blandonnet 8
CH-1214 Vernier, Geneva
Phone: [phone]
Fax: [phone]
Email: [e-mail]
Website: www.iso.org
Published in Switzerland
ii © ISO 2019 – All rights reserved

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SIST EN ISO 14064-2:2019
ISO 14064-2:2019(E)

Contents Page
Foreword .iv
Introduction .v
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
3.1 Terms relating to greenhouse gases . 1
3.2 Terms relating to the GHG quantification process . 3
3.3 Terms relating to organizations and interested parties . 4
3.4 Terms relating to verification and validation . 5
4 Principles . 5
4.1 General . 5
4.2 Relevance . 5
4.3 Completeness . 6
4.4 Consistency . 6
4.5 Accuracy . 6
4.6 Transparency . 6
4.7 Conservativeness . 6
5 Introduction to GHG projects. 6
6 Requirements for GHG projects . 8
6.1 General requirements . 8
6.2 Describing the project. 9
6.3 Identifying GHG SSRs relevant to the project .10
6.4 Determining the GHG baseline .10
6.5 Identifying GHG SSRs relevant to the baseline scenario .11
6.6 Selecting GHG SSRs for monitoring or estimating GHG emissions and removals .11
6.7 Quantifying GHG emissions and/or removals.11
6.8 Quantifying GHG emission reductions and removal enhancements .12
6.9 Managing data quality .12
6.10 Monitoring the GHG project .12
6.11 Documenting the GHG project .13
6.12 Verification and/or validation of the GHG project .13
6.13 Reporting the GHG project .13
Annex A (informative) Guidance on the use of this document .15
Bibliography .26
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SIST EN ISO 14064-2:2019
ISO 14064-2:2019(E)

Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards
bodies (ISO member bodies). The work of preparing International Standards is normally carried out
through ISO technical committees. Each member body interested in a subject for which a technical
committee has been established has the right to be represented on that committee. International
organizations, governmental and non-governmental, in liaison with ISO, also take part in the work.
ISO collaborates closely with the International Electrotechnical Commission (IEC) on all matters of
electrotechnical standardization.
The procedures used to develop this document and those intended for its further maintenance are
described in the ISO/IEC Directives, Part 1. In particular, the different approval criteria needed for the
different types of ISO documents should be noted. This document was drafted in accordance with the
editorial rules of the ISO/IEC Directives, Part 2 (see www .iso .org/directives).
Attention is drawn to the possibility that some of the elements of this document may be the subject of
patent rights. ISO shall not be held responsible for identifying any or all such patent rights. Details of
any patent rights identified during the development of the document will be in the Introduction and/or
on the ISO list of patent declarations received (see www .iso .org/patents).
Any trade name used in this document is information given for the convenience of users and does not
constitute an endorsement.
For an explanation of the voluntary nature of standards, the meaning of ISO specific terms and
expressions related to conformity assessment, as well as information about ISO’s adherence to the
World Trade Organization (WTO) principles in the Technical Barriers to Trade (TBT) see www .iso
.org/iso/foreword .html.
This document was prepared by Technical Committee ISO/TC 207, Environmental management,
Subcommittee SC 7, Greenhouse gas management and related activities.
This second edition cancels and replaces the first edition (ISO 14064-2:2006), which has been
technically revised. The main changes compared with the previous edition are as follows:
— the concept of additionality and the baseline scenario have been changed;
— text related to the Kyoto mechanism has been deleted.
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.
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SIST EN ISO 14064-2:2019
ISO 14064-2:2019(E)

Introduction
0.1  Background
Climate change arising from anthropogenic activity has been identified as one of the greatest challenges
facing the world and will continue to affect business and citizens over future decades.
Climate change has implications for both human and natural systems and could lead to significant
impacts on resource availability, economic activity and human wellbeing. In response, international,
regional, national and local initiatives are being developed and implemented by public and private
sectors to mitigate greenhouse gas (GHG) concentrations in the Earth’s atmosphere as well as to
facilitate adaptation to climate change.
There is a need for an effective and progressive response to the urgent threat of climate change
on the basis of the best available scientific knowledge. ISO produces documents that support the
transformation of scientific knowledge into tools that will help address climate change.
GHG initiatives on mitigation rely on the quantification, monitoring, reporting and verification of GHG
emissions and/or removals.
The ISO 14060 family of standards provides clarity and consistency for quantifying, monitoring,
reporting and validating or verifying GHG emissions and removals to support sustainable development
through low-carbon economy and to benefit organizations, project proponents and interested parties
worldwide. Specifically, the use of the ISO 14060 family of standards:
— enhances the environmental integrity of GHG quantification;
— enhances the credibility, consistency and transparency of GHG quantification, monitoring, reporting,
verification and validation;
— facilitates the development and implementation of GHG management strategies and plans;
— facilitates the development and implementation of mitigation actions through emission reductions
or removal enhancements;
— facilitates the ability to track performance and progress in the reduction of GHG emissions and/or
increase in GHG removals.
Applications of the ISO 14060 family of standards include:
— corporate decisions, such as identifying emission reduction opportunities and increasing
profitability by reducing energy consumption;
— carbon risk management, such as the identification and management of risks and opportunities;
— voluntary initiatives, such as participation in voluntary GHG registries or sustainability reporting
initiatives;
— GHG markets, such as the buying and selling of GHG allowances or credits;
— regulatory/government GHG programmes, such as credit for early action, agreements or national
and local reporting initiatives.
ISO 14064-1 details principles and requirements for designing, developing, managing and reporting
organization-level GHG inventories.
It includes requirements for determining GHG emission and removal boundaries, quantifying an
organization’s GHG emissions and removals, and identifying specific company actions or activities
aimed at improving GHG management.
It also includes requirements and guidance on inventory quality management, reporting, internal
auditing and the organization’s responsibilities in verification activities.
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SIST EN ISO 14064-2:2019
ISO 14064-2:2019(E)

This document details principles and requirements for determining baselines, and monitoring,
quantifying and reporting of project emissions. It focuses on GHG projects or project-based activities
specifically designed to reduce GHG emissions and/or enhance GHG removals. It provides the basis for
GHG projects to be verified and validated.
ISO 14064-3 details requirements for verifying GHG statements related to GHG inventories, GHG projects,
and carbon footprints of products. It describes the process for verification or validation, including
verification or validation planning, assessment procedures, and the evaluation of organizational,
project and product GHG statements.
ISO 14065 defines requirements for bodies that validate and verify GHG statements. Its requirements
cover impartiality, competence, communication, validation and verification processes, appeals,
complaints, and the management system of validation and verification bodies. It can be used as a
basis for accreditation and other forms of recognition in relation to the impartiality, competence, and
consistency of validation and verification bodies.
ISO 14066 specifies competence requirements for validation teams and verification teams. It includes
principles and specifies competence requirements based on the tasks that validation teams or
verification teams have to be able to perform.
ISO 14067 defines the principles, requirements and guidelines for the quantification of carbon footprint

of products. The aim of ISO 14067 is to quantify GHG emissions associated with the life cycle stages of
a product, beginning with resource extraction and raw material sourcing and extending through the
production, use and end-of-life stages of the product.
ISO/TR 14069 assists users in the application of ISO 14064-1, providing guidelines and examples for
improving transparency in the quantification of emissions and their reporting. It does not provide
additional guidance to ISO 14064-1.
Figure 1 illustrates the relationship among the ISO 14060 family of GHG standards.
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SIST EN ISO 14064-2:2019
ISO 14064-2:2019(E)

Figure 1 — Relationship among the ISO 14060 family of GHG standards
0.2  Approach of this document
A standardized approach for quantification, monitoring and reporting is needed 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 document 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 [14] provides an example of good practice guidance.
This document contains general requirements for GHG projects and does not prescribe specific criteria
and procedures. GHG programmes (e.g. GHG offset programmes) may apply additional requirements on
GHG projects in relation to additionality, specific methodologies, project baselines, etc. Although this
document leaves specific criteria and requirements related to additionality to individual programmes,
it does require that the GHG project should result in emission reductions or removal enhancements in
addition to what would have happened in the absence of the project.
This document requires the project proponent to identify and select GHG sources, sinks and reservoirs
(SSRs) relevant for the GHG project and to determine the GHG baseline. GHG project emissions/removals
and baseline scenario emissions/removals are quantified separately, and the emission reductions
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SIST EN ISO 14064-2:2019
ISO 14064-2:2019(E)

and/or removal enhancements are calculated by comparison of the GHG project emissions/removals
with the baseline scenario emissions/removals. It is important to demonstrate that the GHG baseline
is consistent with the principles of this document, 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 GHG baseline could be determined based on historical
information or setting of alternative scenarios according to the requirements of the intended user/
programme. For both the project emissions and the baseline scenario, the quantification, monitoring
and reporting of GHG emissions and removals are based on procedures developed by the project
proponent or adopted from a GHG programme.
This document does not use the term “project boundary”. In order to be compatible with the broadest
range of GHG programmes, project boundary is referred to as SSR that are relevant to the project. If any
GHG programme requires a specific time period or methodology, these can be compared to the GHG
baseline and estimated project emissions. Any discrepancies are recorded and reported in the GHG report.
This document does not specify requirements for verification/validation bodies or verifiers/validators
in providing assurance against GHG statements 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 document.
Annex A provides guidance on the use of this document.
0.3  Significance of the terms “explain” and “justify” in this document
Some clauses require users of this document to explain and justify the use of certain approaches or
decisions taken.
Explanation generally includes:
a) how approaches were used or decisions taken;
b) why approaches were chosen or decisions made.
Justification has two more criteria:
c) explain why alternative approaches were not chosen;
d) provide supporting data or analysis.
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SIST EN ISO 14064-2:2019
INTERNATIONAL STANDARD ISO 14064-2:2019(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
1 Scope
This document specifies principles and requirements and provides guidance at the project level for the
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 (SSRs) relevant to the project and baseline scenario,
monitoring, quantifying, documenting and reporting GHG project performance and managing data
quality.
The ISO 14060 family of standards is GHG programme neutral. If a GHG programme is applicable, the
requirements of that GHG programme are additional to the requirements of the ISO 14060 family of
standards.
2 Normative references
There are no normative references in this document.
3 Terms and definitions
For the purposes of this document, the following terms and definitions apply.
ISO and IEC maintain terminological databases for use in standardization at the following addresses:
— ISO Online browsing platform: available at https: //www .iso .org/obp
— IEC Electropedia: available at http: //www .electropedia .org/
3.1 Terms relating to greenhouse gases
3.1.1
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 1 to entry: GHGs include carbon dioxide (CO ), methane (CH ), nitrous oxide (N O), hydrofluorocarbons
2 4 2
(HFCs), perfluorocarbons (PFCs) and sulfur hexafluoride (SF ).
6
Note 2 to entry: Other examples of GHGs are provided in the latest Intergovernmental Panel on Climate Change
[11]
(IPCC) Assessment Report .
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3.1.2
greenhouse gas source
GHG source
process that releases a GHG (3.1.1) into the atmosphere
3.1.3
greenhouse gas sink
GHG sink
process that removes a GHG (3.1.1) from the atmosphere
3.1.4
greenhouse gas reservoir
GHG reservoir
component, other than the atmosphere, that has the capacity to accumulate GHGs (3.1.1), and to store
and release them
3.1.5
greenhouse gas emission
GHG emission
release of a GHG (3.1.1) into the atmosphere
3.1.6
greenhouse gas removal
GHG removal
withdrawal of a GHG (3.1.1) from the atmosphere by GHG sinks (3.1.3)
3.1.7
greenhouse gas emission reduction
GHG emission reduction
quantified decrease in GHG emissions (3.1.5) between a baseline scenario (3.2.6) and the GHG project (3.2.3)
3.1.8
greenhouse gas removal enhancement
GHG removal enhancement
quantified increase in GHG removals (3.1.6) between a baseline scenario (3.2.6) and the GHG project (3.2.3)
3.1.9
greenhouse gas emission factor
GHG emission factor
coefficient relating GHG activity data with the GHG emission (3.1.5)
3.1.10
greenhouse gas removal factor
GHG removal factor
coefficient relating GHG activity data with the GHG removal (3.1.6)
3.1.11
affected greenhouse gas source, sink and reservoir
affected GHG SSR
GHG source (3.1.2), GHG sink (3.1.3) and GHG reservoir (3.1.4) influenced by a GHG project (3.2.3),
through changes in market demand or supply for associated products or services, or through physical
di
...

SLOVENSKI STANDARD
oSIST prEN ISO 14064-2:2017
01-september-2017
7RSORJUHGQLSOLQLGHO6SHFLILNDFLMD]QDYRGLORP]DNROLþLQVNRGRORþDQMH
VSUHPOMDQMHLQSRURþDQMHRSRYHþDQHP]PDQMãHYDQMXDOLRGVWUDQMHYDQMXHPLVLM
WRSORJUHGQLKSOLQRYQDUDYQLSURMHNWD,62',6
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/DIS 14064-2:2017)
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/DIS 14064-
2:2017)
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/DIS 14064-2:2017)
Ta slovenski standard je istoveten z: prEN ISO 14064-2
ICS:
13.020.40 Onesnaževanje, nadzor nad Pollution, pollution control
onesnaževanjem in and conservation
ohranjanje
oSIST prEN ISO 14064-2:2017 en
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.

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oSIST prEN ISO 14064-2:2017

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oSIST prEN ISO 14064-2:2017
DRAFT INTERNATIONAL STANDARD
ISO/DIS 14064-2
ISO/TC 207/SC 7 Secretariat: SCC
Voting begins on: Voting terminates on:
2017-06-29 2017-09-20
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
ICS: 13.020.40
THIS DOCUMENT IS A DRAFT CIRCULATED
This document is circulated as received from the committee secretariat.
FOR COMMENT AND APPROVAL. IT IS
THEREFORE SUBJECT TO CHANGE AND MAY
NOT BE REFERRED TO AS AN INTERNATIONAL
STANDARD UNTIL PUBLISHED AS SUCH.
IN ADDITION TO THEIR EVALUATION AS
ISO/CEN PARALLEL PROCESSING
BEING ACCEPTABLE FOR INDUSTRIAL,
TECHNOLOGICAL, COMMERCIAL AND
USER PURPOSES, DRAFT INTERNATIONAL
STANDARDS MAY ON OCCASION HAVE TO
BE CONSIDERED IN THE LIGHT OF THEIR
POTENTIAL TO BECOME STANDARDS TO
WHICH REFERENCE MAY BE MADE IN
Reference number
NATIONAL REGULATIONS.
ISO/DIS 14064-2:2017(E)
RECIPIENTS OF THIS DRAFT ARE INVITED
TO SUBMIT, WITH THEIR COMMENTS,
NOTIFICATION OF ANY RELEVANT PATENT
RIGHTS OF WHICH THEY ARE AWARE AND TO
©
PROVIDE SUPPORTING DOCUMENTATION. ISO 2017

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oSIST prEN ISO 14064-2:2017
ISO/DIS 14064-2:2017(E)

COPYRIGHT PROTECTED DOCUMENT
© ISO 2017, Published in Switzerland
All rights reserved. Unless otherwise specified, 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
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ii © ISO 2017 – All rights reserved

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oSIST prEN ISO 14064-2:2017
ISO/DIS 14064-2:2017(E)
14 Contents Page
15 Foreword . iv
16 Introduction . v
17 1 Scope .1
18 2 Normative references .1
19 3 Terms and definitions .1
20 3.1 Terms relating to greenhouse gases .1
21 3.2 Terms relating to GHG quantification process .3
22 3.3 Terms relating to organizations and interested parties .4
23 3.4 Terms relating to validation and verification .5
24 4 Principles .5
25 4.1 General .5
26 4.2 Relevance .5
27 4.3 Completeness .6
28 4.4 Consistency .6
29 4.5 Accuracy .6
30 4.6 Transparency .6
31 4.7 Conservativeness .6
32 5 Introduction to GHG projects .6
33 6 Requirements for GHG projects . 10
34 6.1 General requirements . 10
35 6.2 Describing the project . 10
36 6.3 Identifying GHG sources, sinks and reservoirs relevant to the project . 11
37 6.4 Determining the GHG baseline. 12
38 6.5 Identifying GHG sources, sinks and reservoirs relevant to the baseline scenario. 12
39 6.6 Selecting GHG sources, sinks and reservoirs for monitoring or estimating GHG
40 emissions and removals . 13
41 6.7 Quantifying GHG emissions and/or removals . 13
42 6.8 Quantifying GHG emission reductions and removal enhancements . 13
43 6.9 Managing data quality . 14
44 6.10 Monitoring the GHG project . 14
45 6.11 Documenting the GHG project . 15
46 6.12 Validation and/or verification of the GHG project . 15
47 6.13 Reporting the GHG project . 15
48 Annex A (informative) Guidance on the use of this part of ISO 14064 . 17
49 Bibliography . 29
50
51
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52 Foreword
53 ISO (the International Organization for Standardization) is a worldwide federation of national
54 standards bodies (ISO member bodies). The work of preparing International Standards is normally
55 carried out through ISO technical committees. Each member body interested in a subject for which a
56 technical committee has been established has the right to be represented on that committee.
57 International organizations, governmental and non-governmental, in liaison with ISO, also take part in
58 the work. ISO collaborates closely with the International Electrotechnical Commission (IEC) on all
59 matters of electrotechnical standardization.
60 The procedures used to develop this document and those intended for its further maintenance are
61 described in the ISO/IEC Directives, Part 1. In particular the different approval criteria needed for the
62 different types of ISO documents should be noted. This document was drafted in accordance with the
63 editorial rules of the ISO/IEC Directives, Part 2 (see www.iso.org/directives).
64 Attention is drawn to the possibility that some of the elements of this document may be the subject of
65 patent rights. ISO shall not be held responsible for identifying any or all such patent rights. Details of
66 any patent rights identified during the development of the document will be in the Introduction and/or
67 on the ISO list of patent declarations received (see www.iso.org/patents).
68 Any trade name used in this document is information given for the convenience of users and does not
69 constitute an endorsement.
70 For an explanation on the meaning of ISO specific terms and expressions related to conformity
71 assessment, as well as information about ISO's adherence to the World Trade Organization (WTO)
72 principles in the Technical Barriers to Trade (TBT) see the following URL:
73 www.iso.org/iso/foreword.html.
74 The committee responsible for this document is Technical Committee ISO/TC 207, Environmental
75 Management, Subcommittee SC 7, Greenhouse gas management and related activities.
76 This second edition cancels and replaces the first edition (ISO 14064-2:2006), which has been
77 technically revised.
78 The main changes compared to the previous edition are as follows:
79 — Change to the concept of additionality and baseline scenario; and
80 — Deletion of text related to the Kyoto mechanism.
81 ISO 14064 consists of the following parts, under the general title Greenhouse gases:
82 — Part 1: Specification with guidance at the organization level for quantification and reporting of
83 greenhouse gas emissions and removals
84 — Part 2: Specification with guidance at the project level for quantification, monitoring and reporting of
85 greenhouse gas emission reductions or removal enhancements
86 — Part 3: Specification with guidance for the assurance of greenhouse gas statements
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87 Introduction
88 0.1 Climate change arising from anthropogenic activity has been identified as one of the greatest
89 challenges facing the world and will continue to affect business and citizens over future decades.
90 Climate change has implications for both human and natural systems and could lead to significant
91 impacts on resource availability, economic activity and human wellbeing. In response, international,
92 regional, national, and local initiatives are being developed and implemented by public and private
93 sectors to mitigate greenhouse gas (GHG) concentrations in the Earth's atmosphere as well as to
94 facilitate adaptation to climate change.
95 There is a need for an effective and progressive response to the urgent threat of climate change on the
96 basis of the best available scientific knowledge. ISO produces documents that support the
97 transformation of scientific knowledge into tools that will help address climate change.
98 GHG initiatives on mitigation rely on the quantification, monitoring, reporting and verification of GHG
99 emissions and/or removals.
100 ISO 14060 series provides clarity and consistency for quantifying, monitoring, reporting and validating
101 or verifying GHG emissions and removals to support sustainable development through low-carbon
102 economy and it also benefits organizations, project proponents and stakeholders worldwide by
103 providing clarity and consistency for quantifying, monitoring, reporting and validating or verifying GHG
104 emissions and removals. Specifically, use of ISO 14060 series:
105 — enhances the environmental integrity of GHG quantification,
106 — enhances the credibility, consistency, and transparency of GHG quantification, monitoring,
107 reporting, validation and verification,
108 — facilitates the development and implementation of GHG management strategies and plans,
109 — facilitates the development and implementation of mitigation actions through emission reductions
110 or removal enhancements
111 — facilitates the ability to track performance and progress in the reduction of GHG emissions and/or
112 increase in GHG removals, and
113 — facilitates GHG emission reductions or removal enhancements
114 Applications of ISO 14060 series include:
115 — corporate decisions such as: identifying emission reduction opportunities and increasing
116 profitability by reducing energy consumption;
117 — carbon risk management such as: the identification and management of risks and opportunities;
118 — voluntary initiatives such as: participation in voluntary GHG registry or sustainability reporting
119 initiatives;
120 — GHG markets such as: the buying and selling of GHG allowances or credits;
121 — regulatory/government GHG programmes such as: credit for early action, agreements or national
122 and local reporting initiatives.
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oSIST prEN ISO 14064-2:2017
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123
124 ISO 14064-1 details principles and requirements for designing, developing, managing and reporting
125 organization-level GHG inventories.
126 It includes requirements for determining GHG emission and removal boundaries, quantifying an
127 organization's GHG emissions and removals and identifying specific company actions or activities aimed
128 at improving GHG management.
129 It also includes requirements and guidance on inventory quality management, reporting, internal
130 auditing and the organization's responsibilities in verification activities.
131 ISO 14064-2 details principles and requirements for determining baselines, and monitoring, quantifying
132 and reporting of project emissions. It focuses on GHG projects or project-based activities specifically
133 designed to reduce GHG emissions and/or enhance GHG removals. It provides the basis for GHG
134 projects to be validated and verified.
135 ISO 14064-3 details requirements for verifying GHG statements related to GHG inventories, GHG
136 projects, and carbon footprints of products. It describes the process for validation or verification
137 including validation or verification planning, assessment procedures, and the evaluation of
138 organizational, project and product GHG statements. ISO 14064-3 can be used by first, second and third
139 parties.
140 ISO 14066 specifies competence requirements for validation teams and verification teams. ISO 14066
141 complements the implementation of ISO 14065. ISO 14066 is not linked to any particular greenhouse
142 gas (GHG) programme. If a particular GHG programme is applicable, competence requirements of that
143 GHG programme are additional to the requirements of ISO 14066.
144 ISO 14067 defines requirements for the quantification of carbon footprint of product. The aim of this
145 standard is to quantify GHG emissions associated with the life cycle stages of a product beginning with
146 resource extraction and raw material sourcing and extending through the production, use and end-of-
147 life phases of the product.
148 ISO TR 14069 intents to assist users in the application of ISO 14064-1, providing guidelines and
149 examples for improving transparency in the quantification of emissions and their reporting. This
150 Technical report does not provide additional guidance to 14064-1.
151 Figure 1 displays relationships among the three parts of ISO 14064 and other standards related to
152 validation and verification.
153
154
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155
156 Figure 1 —Relationship between the parts of ISO 14064 series
157 0.2  A standardized approach for quantification, monitoring and reporting is needed for GHG projects
158 and any resulting GHG emission reductions and/or removal enhancements, in order that they are
159 comparable among intended users and GHG programmes. Accordingly, this part of ISO 14064 specifies
160 a general, GHG programme-neutral framework and uses terms and concepts designed to be compatible
161 with other requirements and guidance from relevant GHG policies and programmes, good practice,
162 legislation and standards. Reference [8] provides an example of good practice guidance.
163 This part of ISO 14064 contains general requirements for GHG projects and does not prescribe specific
164 criteria and procedures. GHG programmes (e.g. GHG offset programmes) may apply additional
165 requirements on GHG projects in relation to additionality, specific methodologies, project baselines, etc.
166 Although this standard leaves specific criteria and requirements related to additionality to individual
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167 programs, it does require that the GHG project should result in emission reductions or removal
168 enhancements in addition to what would have happened in the absence of the project.
169 This part of ISO 14064 requires the project proponent to identify and select GHG sources, sinks and
170 reservoirs (SSR) relevant for the GHG project and to determine the GHG baseline. GHG project
171 emissions/removals and baseline scenario emissions/removals are quantified separately, and the
172 emission reductions and/or removal enhancements are calculated by comparison of the GHG project
173 emissions/removals with the baseline scenario emissions/removals. It is important to demonstrate that
174 the GHG baseline is consistent with the principles of this part of ISO 14064, including conservativeness
175 and accuracy, in order to increase the level of confidence that GHG emission reductions and/or removal
176 enhancements are credible and not over-estimated. Generally, the GHG baseline could be determined
177 based on historical information or setting of alternative scenarios according to the requirement of the
178 intended user/programme. For both the project emissions and the baseline scenario, the quantification,
179 monitoring and reporting of GHG emissions and removals are based on procedures developed by the
180 project proponent or adopted from a GHG programme.
181 This part of ISO 14064 does not use the terms “project boundary”. In order to be compatible with the
182 broadest range of GHG programmes, project boundary is referred to as sources, sinks and reservoirs
183 that are “relevant” to the project. If any GHG programme requires a specific time period or a
184 methodology, these can be compared to the GHG baseline and estimated project emissions, and any
185 discrepancies are recorded and reported in the GHG report.
186 0.3  This part of ISO 14064 does not specify requirements for validation/verification bodies or
187 validators/verifiers in providing assurance against GHG statements or claims by GHG projects. Such
188 requirements may be specified by the authority of the applicable GHG programme or can be found in
189 ISO 14064-3. The process to recognize certified GHG emission reductions or removal enhancements as
190 GHG units, credits or offsets is an extension of the GHG project cycle. The certification and crediting
191 process, which may be under the authority of a GHG programme and may vary among GHG programmes,
192 is also not included in the specifications of this part of ISO 14064.
193 0.4  Some clauses require users of this part of ISO 14064 to explain the use of certain approaches or
194 decisions taken. Explanation will generally include documentation of the following:
195 — How approaches were used or decisions taken.
196 — Why approaches were chosen or decisions made.
197 Some clauses require users of this part of ISO 14064 to justify the use of certain approaches or decisions
198 taken. Justification will generally include documentation of the following:
199 — How approaches were used or decisions taken.
200 — Why approaches were chosen or decisions made.
201 — Why alternative approaches were not chosen.
202 0.5 Some clauses require users of this part of ISO 14064 to explain and to justify the use of certain
203 approaches or decisions taken. Explanation will generally include (i) how approaches were used or
204 decision taken and (ii) why approaches were chosen or decisions made. Justification has two more
205 criteria: (iii) why alternative approaches were not chosen and (iv) display supporting date or analysis
206 requested.
207
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208 Greenhouse gases — Part 2: Specification with guidance at the
209 project level for quantification, monitoring and reporting of
210 greenhouse gas emission reductions or removal
211 enhancements
212 1 Scope
213 This part of ISO 14064 specifies principles and requirements and provides guidance at the project level
214 for quantification, monitoring and reporting of activities intended to cause greenhouse gas (GHG)
215 emission reductions or removal enhancements. It includes requirements for planning a GHG project,
216 identifying and selecting GHG sources, sinks and reservoirs relevant to the project and baseline scenario,
217 monitoring, quantifying, documenting and reporting GHG project performance and managing data
218 quality.
219 The ISO 14064 series is GHG programme neutral. If a GHG programme is applicable, requirements of
220 that GHG programme are additional to the requirements of ISO 14064 series.
221 2 Normative references
222 There are no normative references in this document.
223 3 Terms and definitions
224 For the purposes of this document, the following terms and definitions apply.
225 3.1 Terms relating to greenhouse gases
226 3.1.1
227 greenhouse gas
228 GHG
229 gaseous constituent of the atmosphere, both natural and anthropogenic, that absorbs and emits
230 radiation at specific wavelengths within the spectrum of infrared radiation emitted by the Earth's
231 surface, the atmosphere, and clouds
232 Note 1 to entry: GHGs include carbon dioxide (CO ), methane (CH ), nitrous oxide (N O),
2 4 2
233 hydrofluorocarbons (HFCs), perfluorocarbons (PFCs) and sulfur hexafluoride (SF ).
6
234 Note 2 to entry: Other examples of GHGs are provided in the current Intergovernmental Panel on Climate
235 Change (IPCC) Assessment Report.
236 3.1.2
237 greenhouse gas source
238 process that releases GHG into the atmosphere
239 3.1.3
240 greenhouse gas sink
241 process that removes GHG from the atmosphere
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242 3.1.4
243 greenhouse gas reservoir
244 component, other than the atmosphere, which has the capacity to accumulate GHGs, and store and
245 release the GHGs
246 3.1.5
247 greenhouse gas emission
248 release of a GHG to the atmosphere
249 3.1.6
250 greenhouse gas removal
251 withdrawal of a GHG from the atmosphere
252 3.1.7
253 greenhouse gas emission reduction
254 quantified decrease in GHG emissions between comparable situations
255 3.1.8
256 greenhouse gas removal enhancement
257 quantified increase in GHG removals between comparable situations
258 3.1.9
259 greenhouse gas emission factor
260 coefficient relating activity data with the GHG emission
261 3.1.10
262 greenhouse gas removal factor
263 coefficient relating activity data with the GHG removal
264 3.1.11
265 affected greenhouse gas source, sink or reservoir
266 GHG source, sink or reservoir influenced by a project activity, through changes in market demand or
267 supply for associated products or services, or through physical displacement
268 Note 1 to entry: An affected GHG source, sink or reservoir is generally off the project site.
269 Note 2 to entry: GHG emission reductions or removal enhancements offset by affected GHG sources, sinks or
270 reservoirs are often referred to as leakage.
271 3.1.12
272 controlled greenhouse gas source, sink or reservoir
273 GHG source, sink or reservoir whose operation is under the direction and influence of the GHG project
274 proponent (3.3.2) through financial, policy, management or other instruments
275 Note 1 to entry: A controlled GHG source, sink or reservoir is generally on the GHG project site.
276 3.1.13
277 related greenhouse gas source, sink or reservoir
278 GHG source, sink or reservoir that has material or energy flows into, out of, or within the GHG project
279 Note 1 to entry: A related GHG source, sink or reservoir is generally upstream or downstream from the GHG
280 project, and can be either on or off the GHG project site.
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281 Note 2 to entry: A related GHG source, sink or reservoir also may include activities related to design,
282 construction and decommissioning of a GHG project.
283
284 3.1.14
285 global warming potential
286 GWP
287 index, based on radiative properties of GHG, measuring the radiative forcing following a pulse emission
288 of a unit mass of a given GHG in the present-day atmosphere integrated over a chosen time horizon,
289 relative to that of carbon dioxide (CO ).
2
290 Note 1 to entry: A list of greenhouse gases with their recognized global warming potentials is provided in the
291 current Intergovernmental Panel on Climate Change (IPCC) Assessment Report.
292 3.1.15
293 carbon dioxide equivalent
294 CO e
2
295 unit for comparing the radiative forcing of a GHG to that of carbon dioxide
296 3.2 Terms relating to GHG quantification process
297 3.2.1
298 greenhouse gas statement
299 factual and objective [declaration, disclosure] related to GHG made by the responsible party
300 Note 1 to entry:  The use of the word 'statement' does not necessarily denote a statutory responsibility.
301 Note 2 to entry:  The GHG statement provided by the responsible party is clearly identifiable, and capable of
302 consistent evaluation or quantifiable against suitable criteria by a validator (3.4.3) or verifier (3.4.5).
303 Note 3 to entry:  The GHG statement could be provided in the form of a greenhouse gas report (3.2.4) or GHG
304 project result, and may be reported after the GHG Project (3.2.3) has been implemented and the current
305 conditions have been altered.
306 3.2.2
307 greenhouse gas information system
308 policies, processes and procedures to establish, manage and maintain GHG information
309 Note 1 to entry: Maintain includes amendment, removal and addition of GHG information.
310 3.2.3
311 greenhouse gas project
312 activity or activities that alter the conditions of a GHG baseline (3.2.5) which cause greenhouse gas
313 emission reductions (3.1.7) or greenhouse gas removal enhancements (3.1.8)
314 Note 1 to entry: Activity may include technologies used to alter the conditions of the GHG baseline.
315 3.2.4
316 greenhouse gas report
317 stand-alone document intended to communicate an organization's or project's GHG-related information
318 to its intended users (3.3.1)
319 Note 1 to entry:  A GHG report can include a greenhouse gas statement (3.2.1).
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