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Standards and reporting

ISO 14064

ISO 14064 helps teams define greenhouse gas inventories, project statements and verification work, provided the correct part and edition are identified.

What is ISO 14064?

Start with the statement being prepared, because the organisation, project and verification parts answer different questions organisation inventory project accounting verification and validation.

Choose the statementRequirements and evidence

Module 01 / 04

Organisation

Describe an entity-level inventory.

Read the detailed guidance and evidence

ISO 14064-1 addresses organisation-level quantification and reporting of greenhouse gas emissions and removals, including inventory design, development, management, reporting and verification ISO’s public abstract.

ISO 14064-2 concerns project-level reductions or removal enhancements, while ISO 14064-3 concerns verification and validation of organisation, project and product GHG statements Part 2 scope Part 3 scope.

The sustainability reporting standards hub helps place that statement beside other reporting outputs without treating the standard’s name as a complete reporting brief.

Which parts belong in the brief?

The series extends beyond the familiar first three parts, with application and remote-work guidance now published Part 4 Part 5.

Document roles follow ISO’s public descriptions; this is not a substitute for the licensed standards Part 1 Part 2 Part 3 Part 4 Part 5.
DecisionWorking recordReview question
InventoryISO 14064-1:2018Is the statement about the organisation?
ProjectISO 14064-2:2019Is a reduction or removal being assessed against a project basis?
Verification or validationISO 14064-3:2019Which statement and criteria are in scope?
Supporting guidanceISO/TS 14064-4:2025 and ISO 14064-5:2026Is application or remote-activity guidance relevant?

Which edition should the team use?

ISO lists Part 1’s 2018 edition as current while also showing it is to be revised, and the successor remains a working draft published record revision record.

Control the editionRequirements and evidence

Module 01 / 04

Published

Record the edition actually applied.

Read the detailed guidance and evidence

Current and under revision are compatible statuses, so the presence of a revision project does not itself replace the published 2018 edition ISO status.

On the source record reviewed for this guide, ISO/WD 14064-1.2 is under development at working-draft stage rather than a published replacement ISO revision project.

When a customer sends an older checklist, ask whether its edition wording is intentional instead of silently converting every question to a draft specification.

How does it differ from nearby standards?

Choose the document by the object being assessed rather than by a similar number.

ISO describes product quantification, body requirements and team competence separately, while GHG Protocol describes its corporate inventory framework ISO 14067 ISO 14065 ISO 14066 Corporate Standard.
DecisionWorking recordReview question
Product footprintISO 14067A product study is distinct from an organisation inventory.
Verification bodyISO 14065The body’s requirements are distinct from the client’s calculation.
Team competenceISO 14066Competence concerns the team and independent reviewers.
Corporate inventoryGHG Protocol Corporate StandardA separate framework needs an explicit reporting-basis decision.

How should an inventory boundary be explained?

ISO’s application guidance addresses organisational and reporting boundaries, methods and uncertainty rather than only a final emissions total ISO/TS 14064-4.

Explain the populationRequirements and evidence

Module 01 / 04

Entities

List the organisations and facilities considered.

Read the detailed guidance and evidence

Part 4’s public description refers to control or equity-share approaches for organisational boundaries and identification of direct and indirect emissions for reporting boundaries boundary guidance.

Our suggested working register connects each included facility to its activity sources, period and decision owner, with a separate explanation for exclusions.

Use carbon accounting for the wider calculation workflow and ISO 14064 software when testing how these decisions survive import, review and export.

What does an original boundary case reveal?

Fictional Northbank Components is preparing an organisation inventory, and its team finds a purchased workshop missing from the first source list.

All figures are invented for this example, with matching assumed periods and methods; the distinction between inventory and project work follows the separate public scopes organisation scope project scope.
DecisionWorking recordReview question
Original fileWorkshop A: 42 tonnes; Workshop B: 28 tonnesThe initial working subtotal is 70 tonnes.
Omitted activityWorkshop C: 10 tonnes on the same assumed basisThe reviewed illustration becomes 80 tonnes.
Separate initiativeA project forecast of 6 tonnes avoidedDo not subtract a forecast from the inventory total.
Decision recordDocument why Workshop C belongs in this periodPreserve evidence rather than just changing the chart.

How can the team make the case reviewable?

Northbank’s useful deliverable is an explainable inventory package rather than an unexplained 80-tonne headline.

Rebuild the numberRequirements and evidence

Module 01 / 04

Activity

Identify the underlying measured or estimated quantity.

Read the detailed guidance and evidence

For this fictional case, the team retains the three site schedules and a reconciliation showing that 42 plus 28 plus 10 equals 80 tonnes.

The correction log records when the workshop omission was discovered and why the revised population was accepted before the report was released.

Our editorial handover also distinguishes a missing measurement from a measured zero and identifies who can resolve each unresolved source before approval.

What should the handover contain?

These suggested records let a reviewer trace the statement without implying every row is a quoted ISO clause.

An original preparation checklist informed by ISO’s inventory-management and reporting scope Part 1 abstract.
DecisionWorking recordReview question
Basis notePurpose, period, organisation and editionCan the recipient identify the intended statement?
Source registerActivity evidence and source decisionsCan an omitted facility be detected?
Calculation recordInputs, methods, versions and correctionsCan a sampled result be reproduced?
Released statementApproved version and limitationsDoes the claim match what was reviewed?

What does verification add?

Part 3 concerns verification and validation of GHG statements, while ISO 14065 concerns the bodies performing that work statement work body requirements.

Define the engagementRequirements and evidence

Module 01 / 04

Statement

Identify the exact information under examination.

Read the detailed guidance and evidence

Preparing an inventory and commissioning its examination are separate decisions, so a consultant’s completed workbook should not be described as an independent conclusion.

Check the verifier’s actual accreditation scope against the intended work UKAS programme.

ISO 14065 is a sector application of ISO/IEC 17029, and ISO 14066 addresses competence requirements for verification teams and independent reviewers body framework team framework.

Use sustainability assurance to prepare the engagement questions and keep a claim about the GHG statement separate from assurance over a whole sustainability report.

Which claims need careful wording?

A clear claim names what was prepared or reviewed and avoids extending its meaning beyond the evidence.

Part 5 makes remote activity conditional on the verification or validation circumstances, and ISO says it does not perform certification remote guidance ISO’s role.
DecisionWorking recordReview question
Prepared inventoryName the reporting basis and periodDo not imply a separate verification conclusion.
Verified statementName the statement, provider and engagementDo not extend the result to unrelated disclosures.
Remote evidenceExplain the agreed activities and limitationsDo not promise that every visit can be omitted.
ISO referenceIdentify the document and editionDo not say that ISO certified the company.

Does ISO 14064 replace reporting duties?

ISO describes the series as programme neutral and says applicable programme requirements are additional programme neutrality.

Keep outputs separateRequirements and evidence

Module 01 / 04

Recipient

Identify the actual reporting request.

Read the detailed guidance and evidence

An ISO-based inventory does not by its name establish that every separate customer, procurement or statutory disclosure has been completed additional programme requirements.

The GHG Protocol guide explains a separate corporate accounting framework, while carbon reporting requirements in the UK identifies distinct reporting outputs.

For Northbank, the manager sends the approved inventory and its limitations to the reporting owner, who decides which additional checks the recipient’s request needs.

What should a consultancy brief ask for?

Commission defined deliverables and decision ownership rather than an unspecified promise of compliance.

Original buyer questions; compare the relevant sustainability consultancy engagement rather than assuming a provider credential.
DecisionWorking recordReview question
Preparation scopeInventory or project, period and entitiesWho accepts boundary decisions?
Evidence workSource review, estimates and reconciliationWhich missing information remains the client’s responsibility?
Review interfaceStatement and files for the selected reviewerIs independent work separately commissioned?
ClosureApproved outputs and open mattersWhat may the client accurately say afterwards?

How should the next cycle build on this work?

An inventory becomes easier to review when changes to its population and methods are visible rather than overwritten.

Maintain continuityRequirements and evidence

Module 01 / 04

Opening

Carry forward the approved basis.

Read the detailed guidance and evidence

Northbank gives the next owner the released 80-tonne statement and the correction history, preventing the earlier 70-tonne draft from becoming the comparison by accident.

The team also flags the separate six-tonne project forecast so future reporting does not confuse a prediction, an achieved project result and a change in the organisation’s total.

Part 4 expressly includes guidance on transparency about boundaries, methodologies and uncertainty, which supports keeping those explanations alongside the numbers application guidance.

A short annual review of the edition register is useful because Part 1 remains current while a replacement is under development current edition revision status.

How should the team organise the work?

This editorial sequence supports preparation and review; it is not an ISO conformity checklist.

  1. 101

    Define the statement

    Agree purpose, recipient, organisation or project and reporting period.
  2. 202

    Check editions

    Record published criteria and separate any working draft.
  3. 303

    Map the population

    List facilities, activities and boundary decisions.
  4. 404

    Collect evidence

    Assign owners to activity records and missing information.
  5. 505

    Calculate visibly

    Retain inputs, methods, factor versions and uncertainty explanations.
  6. 606

    Reconcile changes

    Explain corrections and separate project forecasts from inventory totals.
  7. 707

    Prepare review

    Agree the statement and engagement with the selected reviewer.
  8. 808

    Approve claims

    Match report wording to the work and conclusion actually delivered.
  9. 909

    Preserve the release

    Hand over the approved statement, evidence index and next-cycle decisions.

Frequently asked

Questions people ask

What is ISO 14064-1?

It addresses organisation-level greenhouse gas inventory quantification and reporting, including inventory design and management.

How is Part 2 different?

Part 2 addresses project-level reductions and removal enhancements, including baseline scenarios and monitoring.

Is the series limited to three parts?

No, ISO also publishes application guidance in ISO/TS 14064-4:2025 and remote-activity guidance in ISO 14064-5:2026.

Has the 2018 edition been replaced?

ISO lists it as current and under revision, with the successor still a working draft in the record reviewed here.

Does ISO certify the inventory?

ISO develops standards and does not itself perform certification or issue certificates.

Is this the same as a product footprint?

ISO 14067 addresses product carbon-footprint quantification, while Part 1 addresses the organisation inventory.

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