Introduction to the Standard
ISO 14064-1:2018 specifies principles and requirements at the organization level for quantification and reporting of greenhouse gas (GHG) emissions and removals.
It provides a rigorous framework for carbon accounting that is "GHG programme neutral," meaning it functions independently of specific regulatory schemes but ensures data integrity for any use case.
Key Application
Design, development, management, reporting, and verification of an organization's GHG inventory.
Distinct From
Project-level (ISO 14064-2) and Product-level (ISO 14067) accounting.
Clause 3: Critical Definitions
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Direct vs. Indirect ▼Direct: Sources owned or controlled by the organization.
Indirect: Consequences of operations, but occur at sources owned by another entity. -
Biogenic Carbon ▼Carbon derived from biomass. It requires distinct accounting treatment from fossil carbon (See Annex D).
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GWP (Global Warming Potential) ▼Index measuring radiative forcing of a GHG relative to CO₂. Must use latest IPCC 100-year values.
Normative References
There are NO normative references.
ISO 14064-1 is a standalone document for compliance. You do not need to purchase other standards to claim conformity.
Clause 4: The 5 Principles
These five axioms govern the inventory process. In situations where the standard provides flexibility, these principles guide the decision-making process to ensure a "true and fair account."
1. Relevance
Selecting sources, data, methodologies, and assumptions appropriate to the needs of the intended user.
2. Completeness
Including all relevant GHG emissions and removals. Any exclusions must be justified and disclosed.
3. Consistency
Enabling meaningful comparisons in GHG-related information over time. Same methods, same boundaries.
4. Accuracy
Reducing bias and uncertainties as far as is practical. Data should be precise enough for decision making.
5. Transparency
Disclosing sufficient information to allow intended users to make decisions with reasonable confidence.
Clause 5: Inventory Boundaries
Defining "what counts" is the most critical step. This is divided into Organizational Boundaries (who are we?) and Reporting Boundaries (what do we emit?).
5.1 Organizational Boundaries: Consolidation Approach
When you own a portion of another entity, how much of their emissions do you claim? Use the slider to see the difference between the Control Approach and Equity Share Approach.
5.2 Reporting Boundaries: The 6 Categories
The 2018 edition replaced "Scopes" with 6 Categories to encourage more comprehensive reporting of indirect emissions.
Interact with the chart to explore each category. This hypothetical inventory shows a typical service-based organization.
Hover over the chart
Select a segment to see the definition and requirements for that category.
New Concept: Significance
You must establish criteria (magnitude, influence, risk) to evaluate indirect emissions and report all those deemed Significant.
Clause 6 & 7: Methodology
From identifying sources to calculating CO₂e and managing mitigation.
1. Identification
Identify all relevant GHG sources and sinks within the reporting boundary.
2. Selection of Approach
Choose measurement or modeling (e.g., Activity Data × Emission Factor) to minimize uncertainty.
3. Calculation (GWP)
Calculate emissions in tonnes of CO₂e using latest IPCC 100-year GWP values.
Interactive: Understanding GWP (Global Warming Potential)
GWP Values based on IPCC AR5 (Example).
Base Year Recalculation
Required if structural changes (M&A) or methodology changes occur.
Clause 6.4
Mitigation & Offsets
Offsets/Projects must be listed separately. They cannot be subtracted from the inventory to "net out" the total.
Clause 7.2
Reporting & Quality
Ensuring your report is robust, verifiable, and compliant with Clause 9.
Q Quality (Clause 8)
- ✓ Implement procedures to identify errors.
- ✓ Train personnel involved in the inventory.
- ✓ Uncertainty Assessment: Mandatory quantitative assessment at the category level (or justified qualitative).
Clause 9: Reporting Requirements
A GHG report is mandatory if you claim conformity or seek verification. Toggle the sections below to see what is required.
- Description of reporting boundaries.
- Significant indirect emissions & criteria used.
- Base year data.
- Total CO₂e for each Category.
- Uncertainty assessment results.
- Exclusion justifications.
- Biogenic: Must be quantified and reported separately from the scopes.
- Electricity: Must use Location-based approach. Market-based is optional additional info.
- Internal policies/strategies.
- Offsets and credits (must be separate).
- Sold electricity data.
Clause 10: Verification
If you verify, it must be impartial and objective. This standard links directly to ISO 14064-3 for verification process requirements.