SIST EN ISO 14064-1:2019

Greenhouse gases - Part 1: Specification with guidance at the organization level for quantification and reporting of greenhouse gas emissions and removals (ISO 14064-1:2018)

This document specifies principles and requirements at the organization level for the quantification
and reporting of greenhouse gas (GHG) emissions and removals. It includes requirements for the design,
development, management, reporting and verification of an organization’s GHG inventory.
The ISO 14064 series is GHG programme neutral. If a GHG programme is applicable, requirements of
that GHG programme are additional to the requirements of the ISO 14064 series.

Treibhausgase - Teil 1: Spezifikation mit Anleitung zur quantitativen Bestimmung und Berichterstattung von Treibhausgasemissionen und Entzug von Treibhausgasen auf Organisationsebene (ISO 14064-1:2018)

Der vorliegende Teil von ISO 14064 legt die Grundsätze für und die Anforderungen an die quantitative Bestimmung und Berichterstattung von Treibhausgasemissionen und von dem Entzug von Treibhausgasen auf Organisationsebene fest. Er enthält Anforderungen an Planung, Erstellung, Management, Bericht-erstattung und Verifizierung der Treibhausgasbilanz einer Organisation.
ISO 14064 ist gegenüber Klimaschutzprogrammen neutral. Wenn ein Klimaschutzprogramm anwendbar ist, gelten die Anforderungen dieses Klimaschutzprogramms ergänzend zu den Anforderungen von ISO 14064.

Gaz à effet de serre - Partie 1: Spécifications et lignes directrices, au niveau des organismes, pour la quantification et la déclaration des émissions et des suppressions des gaz à effet de serre (ISO 14064-1:2018)

Le présent document spécifie les principes et les exigences applicables au niveau des organismes pour la quantification et la rédaction de rapports sur les émissions et suppressions de gaz à effet de serre (GES). Il comprend des exigences concernant la conception, le développement, la gestion, la rédaction de rapports et la vérification de l'inventaire des GES d'un organisme.
La série ISO 14064 est un programme GES neutre. Si un programme GES est applicable, les exigences de ce programme s'ajoutent à celles de la série ISO 14064.

Toplogredni plini - 1. del: Specifikacija z navodilom za količinsko določanje in poročanje o emisijah in odstranjevanju toplogrednih plinov na ravni organizacije (ISO 14064-1:2018)

Ta dokument določa načela in zahteve za količinsko določanje ter poročanje o emisijah in odstranjevanju toplogrednih plinov (GHG) na ravni organizacije. Vključuje zahteve v zvezi s pripravo, razvojem, upravljanjem in preverjanjem evidenc toplogrednih plinov v organizaciji ter poročanjem o njih.
Skupina standardov ISO 14064 je nevtralna glede programa toplogrednih plinov. Če se uporablja program toplogrednih plinov, zahteve tega programa toplogrednih plinov veljajo dodatno poleg zahtev skupine standardov ISO 14064.

Standards Content (sample)

SLOVENSKI STANDARD
SIST EN ISO 14064-1:2019
01-april-2019
1DGRPHãþD
SIST EN ISO 14064-1:2012
7RSORJUHGQLSOLQLGHO6SHFLILNDFLMD]QDYRGLORP]DNROLþLQVNRGRORþDQMHLQ
SRURþDQMHRHPLVLMDKLQRGVWUDQMHYDQMXWRSORJUHGQLKSOLQRYQDUDYQLRUJDQL]DFLMH
,62

Greenhouse gases - Part 1: Specification with guidance at the organization level for

quantification and reporting of greenhouse gas emissions and removals (ISO 14064-

1:2018)

Treibhausgase - Teil 1: Spezifikation mit Anleitung zur quantitativen Bestimmung und

Berichterstattung von Treibhausgasemissionen und Entzug von Treibhausgasen auf
Organisationsebene (ISO 14064-1:2018)

Gaz à effet de serre - Partie 1: Spécifications et lignes directrices, au niveau des

organismes, pour la quantification et la déclaration des émissions et des suppressions

des gaz à effet de serre (ISO 14064-1:2018)
Ta slovenski standard je istoveten z: EN ISO 14064-1:2019
ICS:
13.020.40 Onesnaževanje, nadzor nad Pollution, pollution control
onesnaževanjem in and conservation
ohranjanje
SIST EN ISO 14064-1:2019 en

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

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SIST EN ISO 14064-1:2019
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SIST EN ISO 14064-1:2019
EN ISO 14064-1
EUROPEAN STANDARD
NORME EUROPÉENNE
February 2019
EUROPÄISCHE NORM
ICS 13.020.40 Supersedes EN ISO 14064-1:2012
English Version
Greenhouse gases - Part 1: Specification with guidance at
the organization level for quantification and reporting of
greenhouse gas emissions and removals (ISO 14064-
1:2018)

Gaz à effet de serre - Partie 1: Spécifications et lignes Treibhausgase - Teil 1: Spezifikation mit Anleitung zur

directrices, au niveau des organismes, pour la quantitativen Bestimmung und Berichterstattung von

quantification et la déclaration des émissions et des Treibhausgasemissionen und Entzug von

suppressions des gaz à effet de serre (ISO 14064- Treibhausgasen auf Organisationsebene (ISO 14064-

1:2018) 1:2018)
This European Standard was approved by CEN on 8 September 2018.

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 14064-1:2019 E

worldwide for CEN national Members.
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SIST EN ISO 14064-1:2019
EN ISO 14064-1:2019 (E)
Contents Page

European foreword ....................................................................................................................................................... 3

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SIST EN ISO 14064-1:2019
EN ISO 14064-1:2019 (E)
European foreword

This document (EN ISO 14064-1:2019) has been prepared by Technical Committee ISO/TC 207

"Environmental management" in collaboration with Technical Committee CEN/SS S26 “Environmental

management” the secretariat of which is held 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 2019, and conflicting national standards shall

be withdrawn at the latest by August 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 14064-1:2012.

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 14064-1:2018 has been approved by CEN as EN ISO 14064-1:2019 without any

modification.
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SIST EN ISO 14064-1:2019
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SIST EN ISO 14064-1:2019
INTERNATIONAL ISO
STANDARD 14064-1
Second edition
2018-12
Greenhouse gases —
Part 1:
Specification with guidance at the
organization level for quantification
and reporting of greenhouse gas
emissions and removals
Gaz à effet de serre —
Partie 1: Spécifications et lignes directrices, au niveau des organismes,
pour la quantification et la déclaration des émissions et des
suppressions des gaz à effet de serre
Reference number
ISO 14064-1:2018(E)
ISO 2018
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SIST EN ISO 14064-1:2019
ISO 14064-1:2018(E)
COPYRIGHT PROTECTED DOCUMENT
© ISO 2018

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 2018 – All rights reserved
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SIST EN ISO 14064-1:2019
ISO 14064-1:2018(E)
Contents Page

Foreword ..........................................................................................................................................................................................................................................v

Introduction ................................................................................................................................................................................................................................vi

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 inventory process .............................................................................................................. 3

3.3 Terms relating to biogenic material and land use .................................................................................................... 5

3.4 Terms relating to organizations, interested parties and verification ...................................................... 5

4 Principles ..................................................................................................................................................................................................................... 7

4.1 General ........................................................................................................................................................................................................... 7

4.2 Relevance ..................................................................................................................................................................................................... 7

4.3 Completeness ........................................................................................................................................................................................... 7

4.4 Consistency ................................................................................................................................................................................................ 7

4.5 Accuracy ........................................................................................................................................................................................................ 7

4.6 Transparency ............................................................................................................................................................................................ 7

5 GHG inventory boundaries ......................................................................................................................................................................... 7

5.1 Organizational boundaries ........................................................................................................................................................... 7

5.2 Reporting boundaries ....................................................................................................................................................................... 8

5.2.1 Establishing reporting boundaries .................................................................................................................. 8

5.2.2 Direct GHG emissions and removals ............................................................................................................... 8

5.2.3 Indirect GHG emissions .............................................................................................................................................. 8

5.2.4 GHG inventory categories......................................................................................................................................... 8

6 Quantification of GHG emissions and removals ................................................................................................................... 9

6.1 Identification of GHG sources and sinks ........................................................................................................................... 9

6.2 Selection of quantification approach ................................................................................................................................... 9

6.2.1 General...................................................................................................................................................................................... 9

6.2.2 Data selection and collection used for quantification ..................................................................... 9

6.2.3 Selection or development of GHG quantification model ............................................................10

6.3 Calculation of GHG emissions and removals ..............................................................................................................10

6.4 Base-year GHG inventory ............................................................................................................................................................10

6.4.1 Selection and establishment of base year ...............................................................................................10

6.4.2 Review of base-year GHG inventory .............................................................................................................11

7 Mitigation activities ........................................................................................................................................................................................11

7.1 GHG emission reduction and removal enhancement initiatives ...............................................................11

7.2 GHG emission reduction or removal enhancement projects ........................................................................12

7.3 GHG emission reduction or removal enhancement targets ..........................................................................12

8 GHG inventory quality management .............................................................................................................................................12

8.1 GHG information management ..............................................................................................................................................12

8.2 Document retention and record keeping ......................................................................................................................13

8.3 Assessing uncertainty ....................................................................................................................................................................13

9 GHG reporting.......................................................................................................................................................................................................14

9.1 General ........................................................................................................................................................................................................14

9.2 Planning the GHG report .............................................................................................................................................................14

9.3 GHG report content ..........................................................................................................................................................................14

9.3.1 Required information ...............................................................................................................................................14

9.3.2 Recommended information.................................................................................................................................15

9.3.3 Optional information and associated requirements ......................................................................16

10 Organization’s role in verification activities ........................................................................................................................16

Annex A (informative) Process to consolidate data ...........................................................................................................................17

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SIST EN ISO 14064-1:2019
ISO 14064-1:2018(E)

Annex B (informative) Direct and indirect GHG emissions categorization ...............................................................19

Annex C (informative) Guidance on the selection, collection and use of data for GHG

quantification approach for direct emissions ....................................................................................................................25

Annex D (normative) Treatment of biogenic GHG emissions and CO removals ................................................32

Annex E (normative) Treatment of electricity ........................................................................................................................................33

Annex F (informative) GHG inventory report structure and organization ................................................................35

Annex G (informative) Agricultural and forestry guidance .......................................................................................................38

Annex H (informative) Guidance for the process of identifying significant indirect GHG

emissions ...................................................................................................................................................................................................................44

Bibliography .............................................................................................................................................................................................................................46

iv © ISO 2018 – All rights reserved
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SIST EN ISO 14064-1:2019
ISO 14064-1:2018(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 14064-1:2006), which has been

technically revised.
The main changes compared to the previous edition are as follows.

— A new approach has been introduced to reporting boundaries, facilitating the inclusion and

expansion of indirect emissions. This change is a response to a growing number of organizations

that are recognizing the importance and significance of indirect emissions and are developing GHG

inventories that include more types of indirect emissions across the value chain.

— The GHG emissions category “other indirect GHG emissions” has been renamed “indirect GHG

emissions.” Requirements and guidance have been provided for classification of indirect GHG

emissions into five specific categories. “Operational boundaries” has been renamed “reporting

boundaries” for clarification and simplicity.

— New requirements and guidance for GHG quantification and reporting of specific items, such as

the treatment of biogenic carbon and GHG emissions related to electricity, have been added for

clarification.
A list of all parts in the ISO 14064 series can be found on the ISO website.

This document is the generic standard for the quantification and reporting of greenhouse gas emission

and removals at an organizational level.

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.
© ISO 2018 – All rights reserved v
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SIST EN ISO 14064-1:2019
ISO 14064-1:2018(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 provides clarity and consistency for quantifying, monitoring, reporting and

validating or verifying GHG emissions and removals to support sustainable development through a low-

carbon economy and to benefit organizations, project proponents and interested parties worldwide.

Specifically, the use of the ISO 14060 family:
— 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 include:

— corporate decisions, such as identifying emission reduction opportunities and increasing

profitability by reducing energy consumption;

— risks and opportunities management, such as climate-related risks, including financial, regulatory,

supply chain, product and customer, litigation, reputational risks and its opportunity for business

(e.g. new market, new business model);

— 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.

This document 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 14064-1:2019
ISO 14064-1:2018(E)

ISO 14064-2 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 the 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 phases of the product.

ISO/TR 14069 assists users in the application of this document, providing guidelines and examples

for improving transparency in the quantification of emissions and their reporting. It does not provide

additional guidance to this document.

Figure 1 illustrates the relationship among the ISO 14060 family of GHG standards.

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SIST EN ISO 14064-1:2019
ISO 14064-1:2018(E)
Figure 1 — Relationship among the ISO 14060 family of GHG standards
0.2 Base GHG quantification concepts used by this document

This document incorporates many key concepts developed over a number of years. References listed in

the Bibliography provide (examples of) additional guidance on these concepts.

0.3 Significance of the terms “document”, “explain” and “justify” in this document

Some clauses require users of this document to document, explain and justify the use of certain

approaches or decisions taken.
Document involves capturing and storing the pertinent information in writing.
Explain involves two additional criteria:
a) describe how approaches were used or decisions taken, and
b) describe why approaches were chosen or decisions made.
Justify involves an additional third and fourth criteria:
c) explain why alternative approaches were not chosen, and
d) provide supporting data or analysis.
viii © ISO 2018 – All rights reserved
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SIST EN ISO 14064-1:2019
INTERNATIONAL STANDARD ISO 14064-1:2018(E)
Greenhouse gases —
Part 1:
Specification with guidance at the organization level for
quantification and reporting of greenhouse gas emissions
and removals
1 Scope

This document specifies principles and requirements at the organization level for the quantification

and reporting of greenhouse gas (GHG) emissions and removals. It includes requirements for the design,

development, management, reporting and verification of an organization’s GHG inventory.

The ISO 14064 series is GHG programme neutral. If a GHG programme is applicable, requirements of

that GHG programme are additional to the requirements of the ISO 14064 series.
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: For a list of GHGs, see the latest Intergovernmental Panel on Climate Change (IPCC)

Assessment Report.

Note 2 to entry: Water vapour and ozone are anthropogenic as well as natural GHGs, but are not included as

recognized GHGs due to diffi
...