Iso14064 1 2018

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
ISO 14064-1:2018(E)
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© ISO 2018
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ii © ISO 2018 – All rights reserved

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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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 CO2 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

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

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.
vi © ISO 2018 – All rights reserved

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.
© ISO 2018 – All rights reserved vii

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

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 difficulties, in most cases, in isolating the human-induced component of global warming
attributable to their presence in the atmosphere.
3.1.2
greenhouse gas source
GHG source
process that releases a GHG (3.1.1) into the atmosphere
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ISO 14064-1:2018(E)
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
Note 1 to entry: Oceans, soils and forests are examples of components that can act as reservoirs.
Note 2 to entry: GHG capture and storage is one of the processes that results in a GHG reservoir.
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 factor
GHG emission factor
coefficient relating GHG activity data (3.2.1) with the GHG emission (3.1.5)
Note 1 to entry: A GHG emission factor could include an oxidation component.
3.1.8
greenhouse gas removal factor
GHG removal factor
coefficient relating GHG activity data (3.2.1) with the GHG removal (3.1.6)
Note 1 to entry: A GHG removal factor could include an oxidation component.
3.1.9
direct greenhouse gas emission
direct GHG emission
GHG emission (3.1.5) from GHG sources (3.1.2) owned or controlled by the organization (3.4.2)
Note 1 to entry: This document uses the concepts of equity share or control (financial or operational control) to
establish organizational boundaries.
3.1.10
direct greenhouse gas removal
direct GHG removal
GHG removal (3.1.6) from GHG sinks (3.1.3) owned or controlled by the organization (3.4.2)
3.1.11
indirect greenhouse gas emission
indirect GHG emission
GHG emission (3.1.5) that is a consequence of an organization’s (3.4.2) operations and activities, but that
arises from GHG sources (3.1.2) that are not owned or controlled by the organization
Note 1 to entry: These emissions occur generally in the upstream and/or downstream chain.
2 © ISO 2018 – All rights reserved

ISO 14064-1:2018(E)
3.1.12
global warming potential
GWP
index, based on radiative properties of GHGs (3.1.1), measuring the radiative forcing following a pulse
emission of a unit mass of a given GHG in the present-day atmosphere integrated over a chosen time
horizon, relative to that of carbon dioxide (CO2)
3.1.13
carbon dioxide equivalent
CO2e
unit for comparing the radiative forcing of a GHG (3.1.1) to that of carbon dioxide
Note 1 to entry: The carbon dioxide equivalent is calculated using the mass of a given GHG multiplied by its global
warming potential (3.1.12).
3.2 Terms relating to the GHG inventory process

3.2.1
greenhouse gas activity data
GHG activity data
quantitative measure of activity that results in a GHG emission (3.1.5) or GHG removal (3.1.6)
EXAMPLE Amount of energy, fuels or electricity consumed, material produced, service provided, area of
land affected.
3.2.2
primary data
quantified value of a process or an activity obtained from a direct measurement or a calculation based
on direct measurements
Note 1 to entry: Primary data can include GHG emission factors (3.1.7) or GHG removal factors (3.1.8) and/or GHG
activity data (3.2.1).
3.2.3
site-specific data
primary data (3.2.2) obtained within the organizational boundary (3.4.7)
Note 1 to entry: All site-specific data are primary data, but not all primary data are site-specific data.
3.2.4
secondary data
data obtained from sources other than primary data (3.2.2)
Note 1 to entry: Such sources can include databases and published literature validated by competent authorities.
3.2.5
greenhouse gas statement
GHG statement
DEPRECATED: GHG assertion
factual and objective declaration that provides the subject matter for the verification (3.4.9) or validation
(3.4.10)
Note 1 to entry: The GHG statement could be presented at a point in time or could cover a period of time.
Note 2 to entry: The GHG statement provided by the responsible party (3.4.3) should be clearly identifiable, capable
of consistent evaluation or measurement against suitable criteria by a verifier (3.4.11) or validator (3.4.12).
Note 3 to entry: The GHG statement could be provided in a GHG report (3.2.9) or GHG project (3.2.7) plan.

ISO 14064-1:2018(E)
3.2.6
greenhouse gas inventory
GHG inventory
list of GHG sources (3.1.2) and GHG sinks (3.1.3), and their quantified GHG emissions (3.1.5) and GHG
removals (3.1.6)
3.2.7
greenhouse gas project
GHG project
activity or activities that alter the conditions of a GHG baseline and which cause GHG emission (3.1.5)
reductions or GHG removal (3.1.6) enhancements
Note 1 to entry: ISO 14064-2 provides information on how to determine and use GHG baselines.
3.2.8
greenhouse gas programme
GHG programme
voluntary or mandatory international, national or subnational system or scheme that registers,
accounts or manages GHG emissions (3.1.5), GHG removals (3.1.6), GHG emission reductions or GHG
removal enhancements outside the organization (3.4.2) or GHG project (3.2.7)
3.2.9
greenhouse gas report
GHG report
standalone document intended to communicate an organization’s (3.4.2) or GHG project’s (3.2.7) GHG-
related information to its intended users (3.4.4)
Note 1 to entry: A GHG report can include a GHG statement (3.2.5).
3.2.10
base year
specific, historical period identified for the purpose of comparing GHG emissions (3.1.5) or GHG removals
(3.1.6) or other GHG-related information over time
3.2.11
greenhouse gas reduction initiative
GHG reduction initiative
specific activity or initiative, not organized as a GHG project (3.2.7), implemented by an organization
(3.4.2) on a discrete or continuous basis, to reduce or prevent direct or indirect GHG emissions (3.1.5) or
enhance direct or indirect GHG removals (3.1.6)
3.2.12
monitoring
continuous or periodic assessment of GHG emissions (3.1.5), GHG removals (3.1.6) or other GHG-
related data
3.2.13
uncertainty
parameter associated with the result of quantification that characterizes the dispersion of the values
that could be reasonably attributed to the quantified amount
Note 1 to entry: Uncertainty information typically specifies quantitative estimates of the likely dispersion of
values and a qualitative description of the likely causes of the dispersion.
3.2.14
significant indirect greenhouse gas emission
significant indirect GHG emission
organization’s (3.4.2) quantified and reported GHG emissions (3.1.5) complying with the significance
criteria set by the organization

ISO 14064-1:2018(E)
3.3 Terms relating to biogenic material and land use

3.3.1
biomass
material of biological origin, excluding material embedded in geological formations and material
transformed to fossilized material
Note 1 to entry: Biomass includes organic material (both living and dead), e.g. trees, crops, grasses, tree litter,
algae, animals, manure and waste of biological origin.
3.3.2
biogenic carbon
carbon derived from biomass (3.3.1)
3.3.3
biogenic CO2
CO2 obtained by the oxidation of biogenic carbon (3.3.2)
3.3.4
anthropogenic biogenic GHG emission
GHG emission (3.1.5) from biogenic material as a result of human activities
3.3.5
direct land use change
dLUC
change in the human use of land within the relevant boundary
Note 1 to entry: Relevant boundary is the reporting boundary (3.4.8).
3.3.6
land use
human use or management of land within the relevant boundary
Note 1 to entry: Relevant boundary is the reporting boundary (3.4.8).
3.3.7
non-anthropogenic biogenic GHG emission
GHG emission (3.1.5) from biogenic material caused by natural disasters (e.g. wildfire or infestation by
insects) or natural evolution (e.g. growth, decomposition)
3.4 Terms relating to organizations, interested parties and verification

3.4.1
facility
single installation, set of installations or production processes (stationary or mobile), which can be
defined within a single geographical boundary, organizational unit or production process
3.4.2
organization
person or group of people that has its own functions with responsibilities, authorities and relationships
to achieve its objectives
Note 1 to entry: The concept of organization includes, but is not limited to, sole-trader, company, corporation,
firm, enterprise, authority, partnership, association, charity or institution, or part or combination thereof,
whether incorporated or not, public or private.

ISO 14064-1:2018(E)
3.4.3
responsible party
person or persons responsible for the provision of the GHG statement (3.2.5) and the supporting GHG
(3.1.1) information
Note 1 to entry: The responsible party can be either individuals or representatives of an organization (3.4.2) or
project, and can be the party who engages the verifier (3.4.11) or validator (3.4.12).
3.4.4
intended user
individual or organization (3.4.2) identified by those reporting GHG-related information as being the
one who relies on that information to make decisions
Note 1 to entry: The intended user can be the client (3.4.5), the responsible party (3.4.3), the organization itself,
GHG programme (3.2.8) administrators, regulators, the financial community or other affected interested parties,
such as local communities, government departments, general public or non-governmental organizations.
3.4.5
client
organization (3.4.2) or person requesting verification (3.4.9) or validation (3.4.10)
3.4.6
intended use of the GHG inventory
main purpose set by the organization (3.4.2), or a programme, to quantify its GHG emissions (3.1.5) and
GHG removals (3.1.6) consistent with the needs of the intended user (3.4.4)
3.4.7
organizational boundary
grouping of activities or facilities in which an organization (3.4.2) exercises operational or financial
control or has an equity share
3.4.8
reporting boundary
grouping of GHG emission (3.1.5) or GHG removals (3.1.6) reported from within the organizational
boundary (3.4.7), as well as those significant indirect emissions that are a consequence of the
organization’s (3.4.2) operations and activities
3.4.9
verification
process for evaluating a statement of historical data and information to determine if the statement is
materially correct and conforms to criteria
3.4.10
validation
process for evaluating the reasonableness of the assumptions, limitations and methods that support a
statement about the outcome of future activities
3.4.11
verifier
competent and impartial person with responsibility for performing and reporting on a verification (3.4.9)
3.4.12
validator
competent and impartial person with responsibility for performing and reporting on a validation
(3.4.10)
3.4.13
level of assurance
degree of confidence in the GHG statement (3.2.5)

ISO 14064-1:2018(E)
4 Principles
4.1 General
The application of principles is fundamental to ensure that GHG-related information is a true and fair
account. The principles are the basis for, and will guide the application of, the requirements in this
document.
4.2 Relevance
Select the GHG sources, GHG sinks, GHG reservoirs, data and methodologies appropriate to the needs of
the intended user.
4.3 Completeness
Include all relevant GHG emissions and removals.
4.4 Consistency
Enable meaningful comparisons in GHG-related information.
4.5 Accuracy
Reduce bias and uncertainties as far as is practical.
4.6 Transparency
Disclose sufficient and appropriate GHG-related information to allow intended users to make decisions
with reasonable confidence.
5 GHG inventory boundaries
5.1 Organizational boundaries

The organization shall define its organizational boundaries.
The organization may comprise one or more facilities. Facility-level GHG emissions or removals may be
produced from one or more GHG sources or sinks.
The organization shall consolidate its facility-level GHG emissions and removals by one of the following
approaches:
a) control: the organization accounts for all GHG emissions and/or removals from facilities over which
it has financial or operational control;
b) equity share: the organization accounts for its portion of GHG emissions and/or removals from
respective facilities.
The consolidation approach shall be consistent with the intended use of the GHG inventory.
NOTE 1 Guidance on applying control and equity share approaches to consolidate facility-level GHG emissions
and removals to the organization level is included in Annex A.

ISO 14064-1:2018(E)
The organization may use different consolidation approaches in the case of multiple reporting goals
and requirements defined, for example, by the GHG programme, legal contract or different types of
intended users.
NOTE 2 An organization’s GHG emissions and removals are aggregated from facility-level quantification of
GHG sources and sinks.
NOTE 3 A GHG sink in one period might become a GHG source in another period or vice versa.
When a facility is owned or controlled by several organizations, these organizations should adopt
the same consolidation approach for that facility. The organization shall document and report which
consolidation approach it applies.
5.2 Reporting boundaries
5.2.1 Establishing reporting boundaries
The organization shall establish and document its reporting boundaries, including the identification of
direct and indirect GHG emissions and removals associated with the organization’s operations.
5.2.2 Direct GHG emissions and removals

The organization shall quantify direct GHG emissions separately for CO2, CH4, N2O, NF3, SF6 and other
appropriate GHG groups (HFCs, PFCs, etc.) in tonnes of CO2e.
The organization should quantify GHG removals.
5.2.3 Indirect GHG emissions

The organization shall apply and document a process to determine which indirect emissions to include
in its GHG inventory.
As part of this process, the organization shall define and explain its own pre-determined criteria for
significance of indirect emissions, considering the intended use of the GHG inventory.
Whatever the intended use is, criteria should not be used to exclude substantial quantities of indirect
emissions or evade compliance obligations.
Using those criteria, the organization shall identify and evaluate its indirect GHG emissions, to select
the significant ones.
The organization shall quantify and report these significant emissions. Exclusions of significant indirect
emissions shall be justified.
The criteria to evaluate significance may include the magnitude/volume of the emissions, level
of influence on sources/sinks, access to information and the level of accuracy of associated data
(complexity of organization and monitoring). A risk assessment or other procedures (e.g. buyer
requirements, regulatory requirements, concern of interested parties, scale of operation, etc.) may be
used (see ISO 13065). More guidance is provided in Annex H.
The criteria for evaluating the significance may be periodically revised. The organization should retain
documented information about the revisions.
5.2.4 GHG inventory categories

GHG emissions shall be aggregated into the following categories at the organizational level:
a) direct GHG emissions and removals;
b) indirect GHG emissions from imported energy;

ISO 14064-1:2018(E)
c) indirect GHG emissions from transportation;

d) indirect GHG emissions from products used by organization;
e) indirect GHG emissions associated with the use of products from the organization;
f) indirect GHG emissions from other sources.
In each category, non-biogenic emissions, biogenic anthropogenic emissions and, if quantified and
reported, biogenic non-anthropogenic emissions shall be separated (see Annex D).
The organization should document the above categories separately at the facility level.
GHG emissions should be further subdivided into subcategories consistent with the above categories.
An example of subcategories is provided in Annex B.
6 Quantification of GHG emissions and removals
6.1 Identification of GHG sources and sinks

The organization shall identify and document all relevant GHG sources and sinks included in its
reporting boundaries. The organization shall include all relevant GHGs.
GHG sources and sinks shall be identified in accordance with the categories defined in 5.2.4.
If the organization quantifies GHG removals, the organization shall identify and document GHG sinks
contributing to its GHG removals.
The detail with which sources and sinks are identified and categorized shall be consistent with the
quantification approach used.
The organization may exclude GHG sources or sinks for which the contribution to GHG emissions or
removals is not relevant. It shall identify and explain why the GHG sources or sinks are excluded in
accordance with the categories and any categorical subdivisions included in the report (see 5.2.3).
6.2 Selection of quantification approach
6.2.1 General
The organization shall select and use quantification methodologies that minimize uncertainty and yield
accurate, consistent and reproducible results.
The quantification approach should also consider technical feasibility and cost.
NOTE Quantification approach is the process of obtaining data and determining the emissions or removals
from a source or sink. GHG emissions or removals can be obtained through measurement or modelling.
The organization shall explain and document its quantification approach and any changes in
quantification approach.
6.2.2 Data selection and collection used for quantification

The organization shall identify and document its data for each source or sink classified as direct or
indirect emissions and removals. It shall determine and document the characteristics for each relevant
data used for quantification (see 5.2.3).
NOTE 1 Data used for quantification include primary data (including site specific) and secondary data.
EXAMPLE Data used for quantification may include the average of truck fuel consumption and its
characteristics as the standard to determine fuel consumption.

ISO 14064-1:2018(E)
NOTE 2 In the case of GHG programmes, characteristics of data used for quantification are usually determined
by the programme operator.
Annex C provides guidance on the selection and collection of data used for quantification.
6.2.3 Selection or development of GHG quantification model
Except in the case of measurement of emissions and removals, the organization shall select or develop
models for the quantification approach.
A model is a representation of how the source or sink data used for quantification are converted into
emissions or removals. A model is a simplification of physical processes that has assumptions and
limitations.
The organization shall explain and document the justification for the selection or development of the
model, considering the following model characteristics:
a) how the model accurately represents the emissions and removals;
b) its limits of application;
c) its uncertainty and rigour;
d) the reproducibility of results;
e) the acceptability of the model;
f) the origin and level of recognition of the model;
g) the consistency with the intended use.
NOTE Several types of models make use of activity data multiplied by emission factors.
6.3 Calculation of GHG emissions and removals

The organization shall calculate GHG emissions and removals in accordance with the quantification
approach selected (see 6.2).
The period for which GHG emissions and removals have been calculated shall be reported.
The organization shall convert the quantity of each type of GHG to tonnes of CO2e using appropriate GWPs.
The latest IPCC’s GWP should be used. If not, justification shall be provided. The GWP time horizon shall
be 100 years. Other GWP time horizons may be used, but reported separately.
NOTE GWP might be part of a model (including emissions factors).
The organization shall quantify biogenic emissions or removals in accordance with Annex D.
The organization shall quantify emissions or removals from imported electricity that is consumed by
the organization, and of exported electricity generated by the organization, in accordance with Annex E.
Specific guidance concerning emissions or removals from agriculture is provided in Annex G.
6.4 Base-year GHG inventory
6.4.1 Selection and establishment of base year

The organization shall establish a historical base year for GHG emissions and removals for comparative
purposes or to meet GHG programme requirements or other intended uses of the GHG inventory.

ISO 14064-1:2018(E)
Base-year emissions or removals may be quantified based on a specific period (e.g. a year or part of a
year where seasonality is a feature of the organization’s activity) or averaged from several periods (e.g.
several years).
If sufficient information on historical GHG emissions or removals is not available, the organization may
use its first GHG inventory period as the base year.
In establishing the base year, the organization:
a) shall quantify base-year GHG emissions and removals using data representative of the
organization’s current reporting boundary, typically single-year data, a consecutive multi-year
average or a rolling average;
b) shall select a base year for which verifiable GHG emissions or removals data are available;
c) shall explain the selection of the base year;
d) shall develop a GHG inventory for the base year consistent with the provisions of this document.
The organization may change its base year, but shall justify any change to the base year.
6.4.2 Review of base-year GHG inventory

To ensure the representativeness of the base-year GHG inventory, the organization shall develop,
document and apply a base-year review and recalculation procedure to account for substantial
cumulative changes in base-year emissions resulting from:
a) a structural change in reporting or organizational boundaries (i.e. merger, acquisition or
divestiture), or
b) a change in calculation methodologies or emission factors, or
c) the discovery of an error or a number of cumulative errors that are collectively substantial.
The organization shall not recalculate its base-year GHG inventory to account for changes in facility
production levels, including the closing or opening of facilities.
The organization shall document base-year recalculations in subsequent GHG inventories.
7 Mitigation activities
7.1 GHG emission reduction and removal enhancement initiatives

The organization may plan and implement GHG reduction initiatives to reduce or prevent GHG emissions
or enhance GHG removals.
If implemented, the organization should quantify GHG emission or removal differences attributable to
the implementation of GHG reduction initiatives.
NOTE GHG emission or removal differences resulting from GHG reduction initiatives are usually reflected
in the organization’s GHG inventory, but can also result in GHG emission or removal differences outside GHG
inventory boundaries.
If quantified and reported, the organization shall document GHG reduction initiatives and associated
GHG emission or removal differences separately, and shall describe:
a) the GHG reduction initiatives;
b) the spatial and temporal boundaries of the GHG reduction initiatives;
c) the approach (appropriate indicators) used to quantify GHG emission or removal differences;

ISO 14064-1:2018(E)
d) the determination and classification of GHG emission or removal differences attributable to GHG
reduction initiatives as direct or indirect GHG emissions or removals.
EXAMPLE GHG reduction initiatives might include the following:
— energy demand and use management;
— energy efficiency;
— technology or process improvements;
— GHG capture and storage in, typically, a GHG reservoir;
— management of transport and travel demands;
— fuel switching or substitution;
— afforestation;
— waste minimization;
— alternative fuels and raw materials (AFR) use to avoid landfilling or incinerating the wastes;
— refrigerant management.
7.2 GHG emission reduction or removal enhancement projects

If the organization reports offsets purchased or developed, the organization shall list such offsets
separately from GHG reduction initiatives.
7.3 GHG emission reduction or removal enhancement targets

The organization may set targets to reduce GHG emissions.
If the organization reports a target, the following information shall be specified and reported:
— period covered by the target, including the target reference year and the target completion year;
— type of target (intensity or absolute);
— category of emissions included in the target;
— the amount of reduction and its unit expressed in accordance with the type of target.
For setting the target, the following criteria should be considered:
— climate science;
— reduction potential;
— international, national context;
— sectorial context (e.g. voluntary sectorial commitment, cross-sectorial effect).
8 GHG inventory quality management
8.1 GHG information management
8.1.1 The organization shall establish and maintain GHG information management procedures that:
a) ensure conformity with the principles of this document;

b) ensure consistency with the intended use of the GHG inventory;

ISO 14064-1:2018(E)
c) provide routine and consistent checks to ensure accuracy and completeness of the GHG inventory;
d) identify and address errors and omissions;
e) document and archive relevant GHG inventory records, including information management
activities and GWPs.
8.1.2 The organization’s GHG information management procedures shall document their consideration
of the following:
a) identification and review of the responsibility and authority of those responsible for GHG inventory
development;
b) identification, implementation and review of appropriate training for members of the inventory
development team;
c) identification and review of organizational boundaries;
d) identification and review of GHG sources and sinks;
e) selection and review of quantification approaches, including data used for quantification and GHG
quantification models that are consistent with the intended use of the GHG inventory;
f) review of the application of quantification approaches to ensure consistency across multiple
facilities;
g) use, maintenance and calibration of measurement equipment (if applicable);
h) development and maintenance of a robust data-collection system;
i) regular accuracy checks;
j) periodic internal audits and technical reviews;
k) periodic review of opportunities to improve information management processes.
8.2 Document retention and record keeping

The organization shall establish and maintain procedures for document retention and record keeping.
The organization shall retain and maintain documentation supporting the design, development
and maintenance of the GHG inventory to enable verification. The documentation, whether in paper,
electronic or other format, shall be handled in accordance with the organization’s GHG information
management procedures for document retention and record keeping.
8.3 Assessing uncertainty

The organization shall assess the uncertainty associated with the quantification approaches (e.g. data
used for quantification and models) and conduct an assessment that determines the uncertainty at the
GHG inventory category level.
Where quantitative estimation of uncertainty is not possible or cost effective, it shall be justified and a
qualitative assessment shall be conducted.
The organization may apply the principles and methodologies of ISO/IEC Guide 98-3 in completing the
uncertainty assessment.

ISO 14064-1:2018(E)
9 GHG reporting
9.1 General
The organization should prepare a GHG report, consistent with the intended uses of the GHG inventory,
to facilitate GHG inventory verification. For example, a GHG report may be necessary for participation
in a GHG programme or to inform external or internal users.
A GHG report shall be prepared if the organization chooses to have its GHG inventory verified or makes
a public GHG statement claiming conformity with this document.
GHG reports shall be complete, consistent, accurate, relevant, transparent and planned in accordance
with 9.2.
If the organization’s GHG statement has been independently (third-party) verified, the verification
statement shall be made available to intended users.
If confidential data are withheld from inclusion in a GHG report, this shall be justified.
If the organization decides to prepare a GHG report, 9.2 and 9.3 apply.
9.2 Planning the GHG report

The organization shall explain and document the following in planning its GHG report:
a) purpose and objectives of the report in the context of the organization’s GHG policies, strategies or
programmes, and applicable GHG programmes;
b) intended use and intended users of the GHG inventory;
c) overall and specific responsibilities for preparing and producing the report;
d) frequency of the report;
e) report structure and format;
f) data and information to be included in the report;
g) policy on availability and methods of dissemination of the report.
9.3 GHG report content
9.3.1 Required information

The organization’s GHG report shall describe the organization’s GHG inventory. Its content may be
structured as recommended in Annex F.
GHG report content shall include the following:
a) description of the reporting organization;
b) person or entity responsible for the report;
c) reporting period covered;
d) documentation of organizational boundaries (5.1);
e) documentation of reporting boundaries, including criteria determined by the organization to
define significant emissions;
f) direct GHG emissions, quantified separately for CO2, CH4, N2O, NF3, SF6 and other appropriate GHG
groups (HFCs, PFCs, etc.) in tonnes of CO2e (5.2.2);

ISO 14064-1:2018(E)
g) a description of how biogenic CO2 emissions and removals are treated in the GHG inventory and
the relevant biogenic CO2 emissions and removals quantified separately in tonnes of CO2e (see
Annex D);
h) if quantified, direct GHG removals, in tonnes of CO2e (5.2.2);
i) explanation of the exclusion of any significant GHG sources or sinks from the quantification (5.2.3);
j) quantified indirect GHG emissions separated by category in tonnes of CO2e (5.2.4);
k) the historical base year selected and the base-year GHG inventory (6.4.1);
l) explanation of any change to the base year or other historical GHG data or categorization and any
recalculation of the base year or other historical GHG inventory (6.4.1), and documentation of any
limitations to comparability resulting from such recalculation;
m) reference to, or description of, quantification approaches, including reasons for their selection (6.2);
n) explanation of any change to quantification approaches previously used (6.2);
o) reference to, or documentation of, GHG emission or removal factors used (6.2);
p) description of the impact of uncertainties on the accuracy of the GHG emissions and removals data
per category (8.3);
q) uncertainty assessment description and results (8.3);
r) a statement that the GHG report has been prepared in accordance with this document;
s) a disclosure describing whether the GHG inventory, report or statement has been verified, including
the type of verification and level of assurance achieved;
t) the GWP values used in the calculation, as well as their source. If the GWP values are not taken
from the latest IPCC report, include the emissions factors or the database reference used in the
calculation, as well as their source.
9.3.2 Recommended information

The organization should consider including in the GHG report:
a) description of the organization’s GHG policies, strategies or programmes;
b) if appropriate, description of GHG reduction initiatives and how they contribute to GHG emission
or removal differences, including those occurring outside organizational boundaries, quantified in
tonnes of CO2e (7.1);
c) if appropriate, purchased or developed GHG emission reductions and removal enhancements from
GHG emission reduction and removal enhancement projects, quantified in tonnes of CO2e (7.2);
d) as appropriate, description of applicable GHG programme requirements;
e) GHG emissions or removals disaggregated by the facility;
f) total quantified indirect GHG emissions;
g) description and presentation of additional indicators, such as efficiency or GHG emission intensity
(emissions per unit of production) ratios;
h) assessment of performance against appropriate internal and/or external benchmarks;
i) description of GHG information management and monitoring procedures (8.1);
j) GHG emissions and removals from the previous reporting period;

ISO 14064-1:2018(E)
k) if appropriate, explanation of GHG emissions differences between the present inventory and the
previous one.
The organization may aggregate direct emissions and direct removals.
9.3.3 Optional information and associated requirements
The organization may report optional information separately from the required information and the
recommended information. Each type of optional information described below should be reported
separately from the others.
The organization may report the results of contractual instruments for GHG attributes (market
based approach), expressed in GHG emissions (tCO2e) as well as in the unit of transfer (e.g. kWh). The
organization may report the amount purchased compared to the amount consumed.
The organization may report offsets or other types of carbon credits. If so, the organization:
— shall disclose the GHG scheme under which they were generated;
— may add offsets or other types of carbon credits together if they originate from the same GHG
scheme and are of appropriate vintage;
— shall not add or subtract offsets or other types of carbon credits from the organization’s inventory
of its direct or indirect emissions.
The organization may report GHGs stored in GHG reservoirs.
10 Organization’s role in verification activities

The organization may decide to conduct a verification.
To review GHG emissions and removals information, impartially and objectively, the organization shall
conduct a verification consistent with the needs of the intended user. Principles and requirements are
described in ISO 14064-3.
Requirements for verification bodies are described in ISO 14065.
Requirements for the competence of validation teams and verification teams are described in ISO 14066.

ISO 14064-1:2018(E)
Annex A
(informative)
Process to consolidate data
A.1 General
Organizations are encouraged to refer to ISO/TR 14069 for additional guidance in applying consolidation
approaches and dealing with double counting.
An organization engaged in setting its organizational boundaries should first define the intended uses
of its GHG inventory by considering its GHG policies, strategies or programmes, operations and facilities
to determine the GHG sources which it can control and those which it may influence.
The intended use of the inventory can help to determine the organizational boundaries (see H.1). In
developing its GHG quantification and reporting system, an organization should ensure that the data
system can meet a range of reporting requirements. GHG data should be recorded and quantified by
source, sink and type, at least to the facility level. Such data should be retained in its disaggregated
form to provide maximum flexibility in meeting a range of reporting requirements. Consolidation of the
information can then be carried out as required.
If the GHG emissions and removals are quantified at the facility level, and according to the intended use
of the GHG inventory, one of the two approaches outlined in A.2 and A.3 should be selected to guide and
assist in the consolidation of facility data to the organization level.
Where possible, organizations should follow the organizational boundaries already in place for their
financial accounting, provided these are explicitly explained and followed consistently. When applying
these concepts, the underlying assumption of “substance over form” should be followed. That is, GHG
emissions and removals should be quantified and reported in accordance with the organization’s
substance and economic reality and not merely its legal form.
A.2 Consolidation based on control

Under the control approach, an organization accounts for 100 % of the GHG emissions or removals from
operations over which it has control. It does not account for GHG emissions or removals from operations
in which it owns an interest but has no control. Control may be defined in either financial or operational
terms. When using the control approach to consolidate GHG emissions or removals, organizations may
choose between either the operational control or financial control criteria.
An organization has financial control over the operation if it has the ability to direct the financial
and operating policies of the operation with a view to gaining economic benefits from its activities.
An organization has operational control over an operation if it, or one of its subsidiaries, has the full
authority to introduce and implement its operating policies at the operational level.
A.3 Consolidation based on equity share

Equity share is the percentage of economic interest in, or benefit derived from, a facility. This
consolidation approach increases the usability of GHG information for different users, and aims to
mirror as far as possible the approach adopted by financial accounting and reporting standards. The
equity share approach can be particularly useful for multinational companies with operations in a
number of different jurisdictions aiming to determine their GHG inventory.

ISO 14064-1:2018(E)
Consolidating to the organizational level based on equity share requires establishing the ownership
percentage of each facility, and accounting for that percentage of GHG emissions or removals from
respective facilities, including using production share agreements.

ISO 14064-1:2018(E)
Annex B
(informative)
Direct and indirect GHG emissions categorization
B.1 General
GHG emissions are aggregated to assist in identifying sources and providing consistency in reporting
GHG inventories.
Each category may be further subdivided, depending on the intended user or other factors.
B.2 Category 1: Direct GHG emissions and removals

B.2.1 Summary
Direct GHG emissions and removals occur from GHG sources or sinks inside organizational boundaries
and that are owned or controlled by the organization. Those sources can be stationary (e.g. heaters,
electricity generators, industrial process) or mobile (e.g. vehicles).
B.2.2 Examples of subcategorization and identification of associated sources and sinks

a) Direct emissions from stationary combustion, which are the consequence of combustion of any
type of fuel (fossil or biomass) burnt in stationary (fixed) equipment, such as heaters, gas turbines,
boilers. This could be done to generate heat, mechanical work and steam.
b) Direct emissions from mobile combustion, which are the consequence of fuel burnt in transport
equipment, such as motor vehicles, trucks, ships, aircraft, locomotives fork lift trucks.
Emissions from journeys in vehicles not included within the organizational boundaries should
be reported as “indirect emissions” arising from business travel, employee commuting, client or
visitors transport, upstream leased assets, etc.
c) Direct process emissions and removals from industrial processes.
NOTE 1 Examples of industrial processes that result in direct process emissions include, but are not
limited to, cement and lime production, chemical production, manufacturing, oil and gas refining, and non-
combustion processes involving the avoidance, replacement, destruction, decomposition or mitigation of
industrial GHG emissions (e.g. N2O) and purification processes associated with carbon capture and storage
(e.g. amine solution capture systems).
d) Direct fugitive emissions from the release of GHGs in anthropogenic systems.

NOTE 2 Direct fugitive emissions can come from systems that extract, process, store, and deliver fossil
fuels (e.g. flanges, valves, unions and threaded connections); from equipment leaks (e.g. cooling systems);
from agricultural processes (e.g. putrefaction and fermentation, manure, livestock, application of nitrogen
fertilizers); and from uncontrolled decomposition of waste material from such sources as landfills,
composting facilities, waste water treatment, and other waste management processes.
NOTE 3 Emissions from flaring or venting are quantified as “direct emissions”. Emissions from flaring
and venting could be unintentional or intentional. Examples include: designed releases of CH4 or CO2
containing natural gas or hydrocarbon gas (not including stationary combustion flue gas) to the atmosphere
through seals or vent pipes; equipment blowdown for maintenance; and direct venting of gas used to power
equipment (such as pneumatic devices).

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NOTE 4 Intentional reversals of carbon removals, such as back burning to prevent future forest fires,
are quantified as anthropogenic biogenic emissions (negative removal) and reported in accordance with
Annex D.
e) Direct emissions and removals from land use, land use change and forestry (LULUCF), which
covers all GHGs, from living biomass to organic matter in soils. According to IPCC guidelines[15],
emissions can be assessed in six main land-use categories (forest land, cropland, grassland,
wetland, settlement, other land) and several carbon reservoirs (living above-ground biomass,
living underground biomass, deadwood, leaf litter, soil organic matter). A change in carbon stock
can occur when land use change from one category to another (e.g. converting forest to crop land)
or within a land use category (e.g. converting a natural forest to a managed forest, converting
from till to no-till). Removals occur when there is an increase of carbon stock in the reservoirs.
Emissions occur when there is a decrease and when N2O is emitted.
Options for quantification methodologies: CO2e emissions associated with LULUCF occur after
actions have been undertaken which generate differences in carbon stocks. The period of time
after this action is generally set as 20 years. Thus, organizations may quantify either all emissions
associated with the action (total carbon stock differences) or annual emissions (1/20 of total
carbon stocks differences). If the second option is chosen, emissions should be reported “each time”
during a 20-year period.
NOTE 5 With respect to GHG emissions and removals connected to marine areas, only very limited
information is available.
B.3 Category 2: Indirect GHG emissions from imported energy
B.3.1 Summary
This category includes only GHG emissions due to the fuel combustion associated with the production
of final energy and utilities, such as electricity, heat, steam, cooling and compressed air. It excludes
all upstream emissions (from cradle to power plant gate) associated with fuel, emissions due to the
construction of the power plant, and emissions allocated to transport and distribution losses.
NOTE Annex E describes requirements for the treatment of imported and exported electricity.

a) Indirect emissions from imported electricity, including GHG emissions related to the production
and consumption of electricity imported by the organization.
b) Indirect emissions from imported energy, including GHG emissions related to the production of
energy consumed by the organization through a physical network (steam, heating, cooling and
compressed air), excluding electricity.
B.4 Category 3: Indirect GHG emissions from transportation
B.4.1 Summary
GHG emissions occur from sources located outside the organizational boundaries. Those sources are
mobile and are mostly due to fuel burnt in transport equipment. If relevant, the category also includes
emissions associated with:
— refrigeration gas leaks (e.g. chilled transport, air conditioner);
— upstream emissions arising from fuel generation and fuel transportation/distribution;
— construction of the transport equipment (vehicle and infrastructure).

ISO 14064-1:2018(E)
This category includes transport for persons and goods, and for all modes (rail, maritime, air and road).
If transport equipment is owned or controlled by the organization, the emissions shall be taken into
account in category 1 (B.2) as direct emissions.
Options for quantification methodologies: According to the consolidation approach chosen by the
organization, emissions from leased vehicles could be reported either in this category or in the category
for indirect GHG emissions from services used by an organization (B.5.3).
EXAMPLE When the reporting organization is leasing the fleet (as the lessee):
— if financial control approach is chosen, then fleet emissions are reported as indirect;
— if operational control approach is chosen, then fleet emissions are reported as direct.
In respect to which option is chosen, attention should be paid to omission or double counting issues.
NOTE Aircraft GHG emissions under certain circumstances in high altitudes have additional climate impacts
as a result of physical and chemical reactions with the atmosphere. For more information on GHG emissions from
aircraft, see IPCC guidelines[15].

a) Emissions from upstream transport and distribution for goods, which are emissions from freight
services that are paid for by the organization.
Options for quantification methodologies: Missions could include either the latest transport activity
from the supplier to the organization, or all transport activities throughout the supply chain.
In respect to which option is chosen, attention should be paid to the interaction with the category
for indirect GHG emissions from products used by an organization (B.5) (namely omission or
double counting issues).
Figure B.1 illustrates the example of a double counting issue between categories.
NOTE Adapted from ISO/TR 14069:2013, Figure 3.
Figure B.1 — Example of double counting issue between categories

ISO 14064-1:2018(E)
b) Emissions from downstream transport and distribution for goods are emissions from freight
services that are due to the first purchasers or other purchasers throughout the supply chain but
not paid for by the organization.
As for upstream transport and distribution for goods, the same options for quantification
methodologies apply.
c) Emissions from employee commuting, including emissions related to the transportation of
employees from their homes to their workplaces. Telecommuting may incur a greater use of energy
for heating or cooling from part of the employee’s energy consumption at home and thus could be
considered in this subcategory.
d) Emissions from client and visitor transport, including emissions associated with the travel of
clients and visitors to the reporting company’s facility.
e) Emissions from business travel mainly due to fuel burnt in mobile sources of combustion. Hotel
nights might be included when linked to the business travel, i.e. a stay over for flight connections,
when attending a conference or for other business purposes. The indirect emissions generated
during the journey should also be included, if such data are available and significant.
B.5 Category 4: Indirect GHG emissions from products used by an organization
B.5.1 Indirect GHG emissions from goods purchased by an organization — Summary

GHG emissions occur from sources located outside the organizational boundaries associated with
goods used by the organization. Those sources might be stationary or mobile and are associated with
all types of goods purchased by the reporting organization. Emissions are mostly due to the following
phase in a “cradle to supplier output gate” approach:
— extraction of raw materials, agricultural activities;
— transportation of raw materials/products between suppliers;
— manufacturing and processing of raw materials.
Attention should be paid to not double count with other categories/subcategories, such as indirect GHG
emissions from transportation and services purchased by the organization.

a) Emissions from purchased goods, which are emissions associated with the fabrication of the
product. As this could encompass a wide range of products, further subcategorization may be
defined by the intended user. For example, subcategorization may distinguish products by type
of materials (steel, plastic, glass, electronic, etc.) or by function in the value chain (production
related product versus non-production related product). This subcategory includes emissions
associated with the production of energy purchased (i.e. upstream emissions associated with oil
and electricity production) that are not otherwise included in category for indirect GHG emissions
from energy (B.3).
b) Emissions from capital goods are emissions from goods that are purchased and amortized by the
organization. This includes goods used by the organization to manufacture a product, provide a
service, or sell, store and deliver merchandise. Generally, capital goods have an extended lifetime
and are neither transformed nor sold to another organization or to consumers. This subcategory
includes all upstream emissions from the production of capital goods purchased or acquired by the
reporting organization.
Examples of capital goods include equipment, machinery, buildings, facilities and vehicles. In
financial accounting, capital equipment is treated as fixed assets or plant, property and equipment.

ISO 14064-1:2018(E)
Options for quantification methodologies: Emissions within this subcategory could include either
the total of emissions associated with the production of the capital good or an amortized part of
the total (based on accounting rules or life time duration). If the second option is chosen, emissions
should be reported pro-rata during the amortization period.
When CO2 is stored as carbon in goods for a specified time, this carbon storage should be treated
according to the methodology defined in ISO 14067.
B.5.3 Indirect GHG emissions from services used by organization — Summary

Indirect GHG emissions from services used by the organization occur from sources located outside the
organizational boundaries. Those emissions might cover a very wide range of services and associated
process. Emissions should be calculated in a “cradle to supplier output gate” approach.
Subcategorization may be used by the intended user to differentiate and quantify emissions linked to
different types of services used by an organization as described in the examples below.

a) Emissions from the disposal of solid and liquid waste depend upon the characteristics of waste
and its treatment. The typical type of treatment is landfill, incineration, biological treatment or
recycling process. The principal emissions are CO2 and CH4 and an associated emission is N2O,
which occurs in incineration or biological treatment.
Options for quantification methodologies: Emissions from waste transportation (from organization
to disposal facility) could be quantified either in this category or in the category for indirect GHG
emissions from transportation (B.4). In respect to which option is chosen, attention should be paid
to omission or double counting issues.
b) Emissions from the use of assets are generated through equipment leased by the reporting
organization in the reporting year. This subcategory is only applicable to an organization that
operates leased assets (i.e. lessees). Leases depend on the nature of item leased, length of the lease,
financial and contractual arrangements. Three main types of leasing could be identified as: finance
leasing, operating leasing and contract hire. The organization should pay attention to ensure there
is not double counting with direct emissions (e.g. vehicle fleet).
An organization using the operational control method of consolidation may quantify these
emissions as direct emissions.
NOTE An example is provided in B.2.2.
c) Emissions from the use of services that are not described in the above subcategories include
consulting, cleaning, maintenance, mail delivery, bank, etc.
B.6 Category 5: Indirect GHG emissions associated with the use of products from
the organization
B.6.1 Summary
GHG emissions or removals associated with the use of products from the organization result from
products sold by the organization during life stages occurring after the organization’s production
process. Those emissions or removals might cover a very wide range of services and associated
processes.
In most cases, the organization does not know the product’s exact destiny through its life stages and,
thus, should define plausible scenarios for each life stage.
The scenarios should be clearly explained in the report.

ISO 14064-1:2018(E)

a) Emissions or removals from the use stage of the product include the total expected lifetime
emissions from all relevant products sold. The emissions from this subcategory are very closely
linked to the life stage scenarios. From a general point of view, the more the product is a final
product, the easier it is to define scenarios. For example, it is easier for a motor vehicle manufacturer
to define vehicle use scenarios (in order to evaluate motor vehicle energy consumption) than for a
steel supplier who has a bigger range of application scenarios for its products.
NOTE Guidance is provided in ISO/TR 14069.
b) Emissions from downstream leased assets include those from the operation of assets that are
owned by the reporting organization and leased to other entities during the reporting year. This
subcategory is applicable to the lessors (i.e. an organization that receives payments from lessees).
c) Emissions from end of life stage of the product include the emissions associated with the end of life
of all products sold by the reporting organization in the reporting year. Generally, the emissions
sources and sinks are those concerned with disposal of solid and liquid waste (B.4.1). However,
for the use stage of the product (B.5.1), the organization should define “end of life scenarios”.
Consequently, the emissions from this subcategory are closely linked to these scenarios.
d) Emissions from investments are mainly targeting private or public financial institutions. Emissions
could result from four types of operations: equity debt, investment debt, project finance and others.
B.7 Category 6: Indirect GHG emissions from other sources

The purpose of this category is to capture any organization specific emission (or removal) that cannot
be reported in any other category. In consequence, it is the organization’s responsibility to define the
content of this particular category.

ISO 14064-1:2018(E)
Annex C
(informative)
Guidance on the selection, collection and use of data for GHG

quantification approach for direct emissions
C.1 General
According to the requirements in Clause 6, this annex describes several approaches focusing on how to
quantify direct emissions (see Figure C.1). Examples are provided to illustrate a wide range of practices
usually implemented by organizations.
Figure C.1 — Quantification approach steps
C.2 Guidance on the selection of quantification approach

See 6.2. A quantification approach is a process of obtaining data and determining emissions from
sources or removals by sinks. GHG emissions or removals may be determined through measurement or
modelling. This is represented, at a very high level, in Figure C.1. The quantification approach is source/
sink specific and an organization’s inventory might contain different quantification approaches.
There is interdependency between the different steps of a specific quantification approach. The
quantification approach will vary with the quantification model of the GHG, which influences how the
organization might have to select, collect and use different types of data in order to quantify its GHG
emissions. Likewise, depending on whether the final calculations of the GHG meet certain conditions
related to accuracy, reproducibility, etc., the organization might have to change the quantification
models and data collection of the GHG (see also ISO 14033). The calculation of GHG emissions or removals
is the step of putting together data and models in the appropriate way, performing the calculations and
aggregating the output results for the GHG emitted by the given sources and sinks.
Quantification models for direct emissions can include mass balance, intermittent emission
measurements, estimations and standard approach.
Quantification with measurement approach can include continuous emissions monitoring systems
(CEMS) and predictive emissions monitoring systems (PEMS).
NOTE Concerning direct emissions models, such as monitoring or measurements, the model is, by
construction, incorporated in the design and operating of measurement technical devices.
Data can be classified as primary or secondary data (depending on who has originally collected it) and
site-specific or not site-specific (depending on if it has been obtained from the original source or sink).
The type of data that needs to be collected depends on the specific GHG’s model, which depends on
requirements such as the final admissible uncertainty, data availability, costs, pre-existence of other

ISO 14064-1:2018(E)
data or other reasons. The type of data that is generally used as input to different quantification
methods includes, but is not limited to:
a) activity data, such as mass, volume, energy or monetary value;
b) calorific values: net or gross, often used as input for higher accuracy combustion and primary and
site-specific activity data calculations;
c) emission factor, usually expressed as tCO2e/quantity of activity data;
d) composition data, usually expressed as carbon content, often used for higher accuracy and primary
and site-specific emission factor calculations;
e) oxidation factors;
f) conversion factors;
g) emissions, usually on a mass basis per a reference period (e.g. hourly);
h) monetary values, usually amounts spent on certain products, materials or services.
Often some of these data are embedded within model assumptions. Sometimes data have to be collected
on site as primary data. This will depend on the admissible uncertainty requirements, which might be
reflected in different tiers of application of the model (see Box 1 for an example).
Box 1 — Illustrative examples

Combustion is the most common process that leads to direct CO2 emissions. Nevertheless,
quantification approaches for combustion emissions can range from the very simple to the very
complex. This is often reflected in tier systems, which typify some of the key choices that an
organization can make in deciding its quantification approach. Below is an example of two different
tiers, one simple and the other complex.
Simple tier: The activity data (volume of fuel) is collected from receipts of fuel supply. From these,
the total volumes for a year are calculated by adding them. The emission factor of fuel is taken from
IPCC default values. No consideration is taken for unburnt quantities of carbon or for the emission of
other gases (e.g. CH4). The emissions result from the multiplication of the annual fuel volume taken
from the receipts times the default emission factor.
Complex tier: The volume flow of natural gas is continuously monitored through two parallel
measurement lines equipped with a turbine gas meter coupled with temperature and pressure
readings and an electronic device converting measurements to gas volume (Nm3), with an overall
uncertainty < 1,5 %. The emission factor is determined using a gas chromatograph designed to
separate and identify the components in natural gas samples. The system takes four to eight samples
per hour and conforms with ISO 10715. Hourly and daily emission factors (on a tCO2/net calorific
value) are calculated based on the measured % composition of CH4 and ten other gases present in
the flow. The entire measurement system self-calibrates on a daily basis and is subject to regular
monthly calibration checks. All calibration gases are certified to ISO/IEC 17025 and the operation
of the gas chromatograph is performed by an entity that is ISO 9001 certified. Additionally, there is
an annual validation of the gas chromatograph in accordance with ISO 10723 by an ISO/IEC 17025
accredited laboratory.
To determine the relevance of sources, an organization should consider each of the principles found in
Clause 4. Affirmative answers to the following questions should indicate that a GHG source is relevant.
— Relevance: Does the source/sink need to be quantified and reported in order to meet the needs of
the intended user(s) either on its own or in combination with other sources?
— Completeness: Does the source/sink need to be included in the inventory for the inventory to include
all relevant sources?

ISO 14064-1:2018(E)
— Consistency: Would a user be unable to make meaningful comparisons of GHG-related information

within the inventory or against GHG inventories of similar organizations following current GHG
accounting and reporting practices if the source/sink was excluded?
— Accuracy: Is the source/sink, on its own or in combination with other sources, necessary for the
inventory totals to be reasonably free from uncertainty?
— Transparency: Would the exclusion of a source or sink or multiple sources and sinks, without
disclosure and justification, impede intended users from making decisions with reasonable
confidence? Is the disclosed GHG-related information sufficient and appropriate to allow intended
users to make decisions with reasonable confidence?
C.3 Guidance on data selection and collection used for quantification

See 6.2.2. The characteristics of the data might be chosen by the company in accordance with pre-
existing company practice, industry practice, best practice, interested party requirements, or might be
mandated by regulatory schemes.
The organization should use primary activity data or underlying data in order to develop site-specific
activity data, usually characterized as of higher quality. When no site-specific activity data (or the
underlying data) are available, estimated activity data from literature or recognized databases
(secondary data) should be used.
The organization should establish, document, implement and maintain written procedures for data
flow activities for the monitoring and reporting of GHG emissions. It should ensure that the annual
emission report resulting from data flow activities does not contain misstatements and conforms with
the documentation required in 5.1 (see ISO 14033).
Written procedures for data flow activities should at least cover the following elements:
a) identification of the primary data sources;
b) each step in the data flow from primary data to annual emissions reflecting the sequence and
interaction between the data flow activities;
c) the processing steps related to each specific data flow activity, including the formulae and data
used to determine the emissions;
d) pertinent electronic data processing and storage systems used, as well as the interaction between
such systems and other inputs, including manual input;
e) description of the way outputs of data flow activities are recorded.
C.4 Site-specific data

C.4.1 General
Site-specific data representative of direct GHG emissions/removals of the processes/assets under the
financial or operational control of the organization undertaking the GHG inventory study should be
collected.
Site-specific data should also be used where practicable for those processes that contribute significantly
to indirect GHG emissions/removals, but that are not under the financial or operational control of the
organization undertaking the GHG inventory and report.
NOTE Site-specific data refer to either direct GHG emissions (determined through direct monitoring,
stoichiometry, mass balance or similar methodologies), activity data (inputs and outputs of processes that result
in GHG emissions or removals) or calculation factors, such as emission factors and oxidation factors.

ISO 14064-1:2018(E)
Site-specific data can be collected from a facility/equipment or can be averaged across facilities/
equipment that have similar functions. They can be measured or modelled.
C.4.2 Analyses and sampling

In the collection of site-specific data, the organization should ensure that any analyses, sampling,
calibrations and validations for the determination of data for quantification are carried out by applying
methods based on recognized International Standards or national standards. Where no applicable
published standards exist, suitable draft standards, industry best practice guidelines or other
scientifically proven methodologies should be used, limiting sampling and measurement bias.
The use of any results from analysis should consider the applicability of the result. For example, they
should be used just for the batch of fuel or material for which the samples have been taken, and for
which the samples were intended to be representative. Results of several analysis during a specified
period can also be combined for the determination of a specific parameter used for determination of
emissions. For example, for a given month, a cement plant might collect samples on a regular basis
of the feedstock of limestone, perform analysis of its CaO content, and apply an average result in the
calculation of emissions for all limestone calcination during that month.
Where site-specific data are determined by analyses, it is best practice to record a sampling plan in
the form of a written procedure for each fuel or material. The procedure should contain information
on methodologies for the preparation of samples, including information on responsibilities, locations,
frequencies and quantities, and methodologies for the storage and transport of samples. Derived
samples should be representative for the pertinent batch or delivery period and free of bias. Where the
analytical results indicate that the heterogeneity of the fuel or material significantly differs from what
was originally expected, the original sampling plan might need to be adjusted.
The minimum frequency for sampling and analyses should be determined focusing on the desirable
accuracy for the quantification approach. The specification of the minimum frequency required might
need a specific study to evaluate the variability of the materials or consider historical data that is able
to characterize its natural variability, regulatory requirements and expert judgement.
C.4.3 Laboratories
The organization should ensure that laboratories used to carry out analyses for the determination of site-
specific data are accredited in accordance with associated norms for the pertinent analytical methods.
Sometimes the use of fully accredited laboratories under specific norms might not be possible or would
incur unreasonable costs, in which case it is recommended to demonstrate that the chosen laboratory
has the specific technical competence to carry out accurate analyses for the site-specific data.
C.4.4 Calibration
The organization should ensure that measuring instruments are calibrated at least within the minimum
frequency specified by the manufacturer, in order to operate free of error and within the required
uncertainty range.
C.4.5 Data gaps

Where data pertinent to the quantification of emissions/removals of a source/sink are missing, an
appropriate estimation method for determining conservative surrogate data for the respective time
period and missing parameter should be used. Best practice is to establish the estimation method in a
written procedure.
C.4.6 Record keeping

It is best practice to keep records of all pertinent data and information used in the quantification
approach, as required in 6.2. Data to be retained might include:
a) the activity data;

ISO 14064-1:2018(E)
b) a list of all default values used;

c) the full set of sampling and analysis results for the determination of site-specific data;
d) documentation of any substantial changes in the quantification approach;
e) results of calibration and maintenance of measuring instruments;
f) documentation justifying the selection of the quantification approach;
g) any uncertainty assessments, where applicable, as well as data used for the uncertainty analysis of
the quantification approach;
h) a detailed technical description of the continuous measurement system, where applicable;
i) raw and aggregated data from the continuous measurement system, including documentation of
changes over time, the log-book on tests, down-times, calibrations, servicing and maintenance, and
documentation of any changes to the continuous measurement system.
The organization might be subject to a mandatory number of years of record keeping if required by law
to report its GHG inventories. It is a usual practice to maintain information for a period of 10 years.
C.5 Non-site-specific data

A GHG inventory should use data that reduce bias and uncertainty as far as is practical by using the best
quality data available. In this sense, site-specific data are generally preferred to non-site-specific data.
When the collection of site-specific data is not practicable, primary data based on global or regional
averages, collected by regional or international organizations and which have undergone third-party
verification should be used.
Secondary data and primary data that are not site-specific data should only be used for inputs where the
collection of site-specific data is not practicable, or for processes of minor importance, and may include
literature data (e.g. default emission factors), calculated data, estimates or other representative data.
In the case of non-site-specific data, an organization should keep a detailed record of the values and
sources used for calculation factors (emission factors, oxidation factors, GWPs, etc.) and the reason for
their selection, as required by 6.2 (documentation on quantification approach).
C.6 Guidance on the selection or development of GHG quantification model

See 6.2.3. The determination of which model to select will strongly depend on the degree of accuracy
and cost which are considered admissible for the determination of the GHG emissions/removals from the
source, given its significance. Accuracy and cost are often but not always in opposition, with increasing
levels of accuracy requiring the implementation of more costly solutions. However, this relationship is not
linear, and there is often a large scope for improvements of accuracy with no significant increase in cost.
The costs will be directly influenced by:
a) the monitoring systems that were pre-existent for purposes of process control (pre-existent
practices);
b) the data quality requirements to achieve, using a determined GHG model, the specified uncertainty
for the quantification approach;
c) market conditions, such as local availability of suppliers that can do, at reasonable cost, calibration,
maintenance and repairs of equipment.
Generally, good practice is to follow the mandatory requirements specified within the country or region
for the monitoring of GHG emissions and removals, as these requirements should have been assessed

ISO 14064-1:2018(E)
by experts and deemed to strike an appropriate balance between local industrial practices and the
necessary accuracy for GHG emissions and removals quantification in the local context.
However, it is possible that industrial systems might have been set in ways, such as for process control
purposes or health and safety reasons, that do not fit with local standard regulatory practice. In
this case, there might be a need to investigate the robustness of the existing practice and to assess
the uncertainty of the specific quantification approach in order to determine its equivalence to
recognized and/or regulatory quantification approaches. In doing so, the organization may apply the
principles and methodologies of ISO/IEC Guide 98-3 in completing the uncertainty assessment. Higher
levels of precision are generally acceptable but lower levels should be justified. For example, a typical
justification is consideration of unreasonable costs.
The model selection should take into consideration quantitative and qualitative aspects of its data
inputs, namely:
— accuracy: the accuracy of the data collected should reflect the GHG model and the final uncertainty
required for the quantification approach;
— frequency: data should be collected at the appropriate frequency, being able to capture process
variability that might lead to differences in emissions;
— timeliness: data should represent the reality of the time period for which they are being used to
characterize emissions; otherwise, that should be noted as an assumption or estimation;
— completeness: the data series for the period in question should be complete, attending to the
specified frequency of collection;
— control: whether the user is in control of the measurement devices and, if not, whether it is possible
to obtain information about these devices;
— validity: the data are valid if they conform to specified requirements. The validity of data could
be subject to an external verification. For example, a specified meter will produce reliable results
only within its applicability range. If operated outside that range, its data output might not be
considered valid.
All the aspects listed above have an impact on the accuracy, cost, technical feasibility and reproducibility
of the quantification approach.
For example, in many cases for relatively small sources, it may be sufficient to document activity data
through receipts that specify the physical amounts of fuel. In this case, the operator of the source may
not control the measuring devices being used to monitor its activity data. Control of measuring devices
would be the responsibility of the supplier or the actual producer of the fuel. Provided the transactions
are done legally, one would assume that any metering involved would respect standardized and
minimum practices in terms of measurement uncertainty, calibration, stability, etc. within the given
jurisdiction. This practice relies on the supplier measurement system and considerably decreases the
costs and enhances the technical feasibility of GHG quantification and reporting.
Other situations where issues of cost and feasibility might need to be considered include:
— switching from default calculation values to site-specific values;
— increasing the frequency of data collection and analyses per source/sink;
— where the specific measuring task does not fall under national legal metrological control, the
substitution of measuring instruments with instruments complying with the requirements of legal
metrological control of the given jurisdiction in similar applications;
— shortening of calibration and maintenance intervals of measuring instruments;
— for the determination of site-specific data, the use of laboratories that can demonstrate competence
and ability to generate technically valid and accurate results or the use of external laboratories that
are accredited for the determination of site-specific data;

ISO 14064-1:2018(E)
— improvement of data flow activities and control activities reducing the inherent or control risk
significantly.
C.7 Calculation of GHG emissions and removals

See 6.3. The final quantity of GHG emissions/removals will have a specific uncertainty, which should be
within the limit values set by the organization. In accordance with 7.3, the organization should determine
the uncertainty associated with the quantification approaches (e.g. data for quantification and models)
and conduct an assessment that determines the uncertainty at the GHG inventory category level.
Sources of uncertainty can include:
a) parameter (or calculation factors) uncertainty, e.g. emission factors, activity data;
b) scenario uncertainty, e.g. use stage scenario or end-of-life stage scenario;
c) model uncertainty.

ISO 14064-1:2018(E)
Annex D
(normative)
Treatment of biogenic GHG emissions and CO2 removals
This annex provides requirements and guidance for the treatment of biogenic GHG emissions and CO2
removals.
Anthropogenic biogenic GHG emissions and removals are a result of human activity. Anthropogenic
biogenic GHG emissions (e.g. CO2, CH4 and N2O) may result from biomass combustion as well as other
processes (e.g. aerobic and anaerobic decomposition of biomass and soil organic matter).
Anthropogenic biogenic CO2 emissions and removals shall be quantified and reported separately from
anthropogenic emissions. Anthropogenic biogenic emissions and removals of other GHGs (e.g. CH4 and
N2O) shall be quantified and reported as anthropogenic.
Non-anthropogenic biogenic GHG emissions and CO2 removals caused by natural disasters (e.g. wildfire
or infestation by insects) or natural evolution (e.g. growth, decomposition) may be quantified and, if so,
shall be reported separately.
Annex B provides specific/sectorial guidance on GHG emission quantification.

ISO 14064-1:2018(E)
Annex E
(normative)
Treatment of electricity
E.1 General
This annex provides requirements and guidance for the treatment of imported electricity consumed by
the organization and of exported electricity generated by the organization.
The requirements and guidance described below for electricity also apply to imported and exported
heating, steam, cooling and compressed air.
E.2 Treatment of imported electricity
E.2.1 General
Emissions from imported electricity consumed by the organization shall be quantified by the
organization using the location-based approach by applying the emission factor that best characterizes
the pertinent grid, i.e. dedicated transmission line, local, regional or national grid-average emission
factor. Grid-average emission factors should be from the emissions year being reported, if available, or
from the most recent year if not. Grid-average emission factors for imported consumed electricity shall
be based on the average consumption mix of the grid from which electricity is consumed.
Emission factors may also include other indirect emissions associated with generation of electricity,
such as:
— transmission and distribution losses;
— other life cycle processes used in generating the electricity such as extracting, transporting and
processing the fuel, and/or the processes used in producing the capital equipment for generating
the electricity.
The inclusion of those indirect emissions should be quantified, documented and reported separately
(see B.4.1).
NOTE The location-based approach is a method to quantify indirect emissions from energy based on average
energy generation emission factors for defined geographic locations, including local, subnational or national
boundaries.
E.2.2 Additional information

When using contractual instruments in the procurement of its electricity, an organization may use
the market-based approach, provided the contractual instruments comply with the following quality
criteria:
— convey the information associated with the unit of electricity delivered together with the
characteristics of the generator;
— is ensured with a unique claim;
— is tracked and redeemed, retired, or cancelled by or on behalf of the reporting entity;
— is as close as possible to the period to which the contractual instrument is applied and comprises a
corresponding timespan;

ISO 14064-1:2018(E)
— is produced within the country, or within the market boundaries where consumption occurs if the
grid is interconnected.
For operations located in small island developing states (SIDS), a market-based approach may be used
to quantify GHG emissions related to electricity consumption for such processes, irrespective of grid
inter-connectivity.
NOTE 1 SIDS are defined by the United Nations[22].
When the organization uses those contractual instruments for GHG emission attributes, including
renewable energy certificates, these transactions shall be documented and reported separately (see
Clause 9).
NOTE 2 Contractual instruments are any type of contract between two parties for the sale and purchase of
energy bundled with attributes about the energy generation, or for unbundled attribute claims.
EXAMPLE Contractual instruments can include energy attribute certificates, RECs, GOs, PPAs, green energy
certificates, supplier specific emission rates, etc.
NOTE 3 The market-based approach is a method to quantify the indirect emissions from energy of
a reporting organization based on GHG emissions emitted by the generators from which the reporting
organization contractually purchases electricity bundled with contractual instruments, or contractual
instruments on their own.
E.3 Treatment of exported electricity

The term “exported” refers to electricity that is supplied by the organization to users outside the
organizational boundaries.
Direct GHG emissions from electricity generated and exported or distributed by the organization may
be reported separately, but shall not be deducted from the organization’s total direct GHG emissions.

ISO 14064-1:2018(E)
Annex F
(informative)
GHG inventory report structure and organization
To encourage completeness, consistency and readability, the organization should consider organizing
the GHG report according to the following chapters.
a) Chapter 1: General description of the organization goals and inventory objectives.
This chapter includes the description of the reporting organization, persons responsible, purpose
of the report, intended users, dissemination policy, reporting period and frequency of reporting,
data and information included in the report (list of GHGs taken into account and explained), and
statements by the organization about verification.
b) Chapter 2: Organizational boundaries.
This chapter includes the description and explanation of boundaries and consolidation
methodologies.
c) Chapter 3: Reporting boundaries.
This chapter includes the description and explanation of emissions categories that are considered.
d) Chapter 4: Quantified GHG inventory of emissions and removals.
This chapter includes the quantified data results by emission or removal category, description of
methodologies and activity data used, references and/or explanation and/or documentation of
emission and removal factors, uncertainties and accuracy impacts on results (disaggregated by
category), and description of planned actions for reducing uncertainty for the future inventory.
e) Chapter 5: GHG reduction initiative and internal performance tracking.
The organization may report its GHG reduction initiatives and the results of its internal performance
tracking.
An example of an illustrative template to provide a framework for reporting is given in Figure F.1.

ISO 14064-1:2018(E)
Key
(1) Category 1 (direct emission) is subdivided in accordance with the recommendations of Annex B.
(2) Indirect emissions are subdivided in accordance with the recommendations of Annex B and are fully compatible
with standards requirements.

ISO 14064-1:2018(E)
(3) This category may include transmission and distribution emissions.

(4) This document does not provide any recommendations or requirements for removal subdivision.
(5) Storage is not addressed in this document (no recommendation or requirements). Reporting this category is
optional.
(6) The storage category includes GHGs in sinks and reservoirs. These may also be considered “pools” of carbon as
opposed to “fluxes” of carbon. Carbon stored in soil can be considered “geologic,” or, at the reporter’s option,
this category may be further subdivided.
(7) Reporters may include in this category GHGs stored in refrigeration equipment and stocks of fuel, as well as
carbon stored in products (e.g. wood furniture).
(8) If reported, carbon financial instruments are neither added nor subtracted from the organization inventory in
accordance with 9.3.3.
NOTE These are the only fixed parts of the framework. The labelling of entries under each of these categories
is a matter of choice by the reporting organization, although adherence to International Standards and good
accounting practices is encouraged.
Figure F.1 — Illustrative template to provide a framework for reporting

ISO 14064-1:2018(E)
Annex G
(informative)
Agricultural and forestry guidance
G.1 General
Globally, agriculture and food production activities are responsible for a significant portion of annual
GHG emissions. The major sources of agricultural emissions include: enteric fermentation (CH4),
application of nitrogenous fertilisers (N2O), manure management (CH4) and (N2O), and rice cultivation
(CH4). Agriculture involves the production of crops, livestock, poultry, fungi, insects and other inputs
for industry.
This annex is intended to assist crop and livestock producers and related farm-level organizations to
quantify and report their direct, indirect and biogenic GHG emissions and removals. This guidance will
also be helpful to upstream or downstream organizations that seek to understand their value chain
GHG impacts from agriculture. To achieve harmonization, this annex incorporates information from
Reference [13]. The topics described follow the clauses in this document. Refer to Clause 1 for the Scope,
Clause 3 for terms and definitions, and Clause 4 for the principles.
G.2 GHG inventory boundaries and quantification of GHG emissions and

removals
See Clauses 5 and 6. For the quantification of GHG emissions and removals, activity data needs to be
collected from various activities: enteric fermentation; manure management; application of synthetic
fertilizer, livestock waste and crop residues to soils; rice cultivation; drainage and tillage of managed
soils; open burning of crop residues and swiddens; land use change and other areas outlined in G.4.6.
If site-specific data are applied, they should be transparently documented. If a national approach is
used, the data should be based on a verified study, a peer reviewed study or similar scientific evidence
and should be documented.
G.3 Accounting for carbon stocks

Carbon stocks represent the quantity of carbon (C) stored in GHG reservoirs, including the C stocks in soil
organic matter, above-ground and below-ground biomass, dead organic matter (DOM), and harvested
wood products. These C stocks are reversible, and will eventually be emitted to the atmosphere –
having implications for handling C stocks within GHG inventories. They should be reported separately
under biogenic carbon. The net GHG flux is the net sum of CO2 emissions to and removals from the
atmosphere.
The changes to C stocks can be quantified using data on:
a) stock size at two points in time (e.g. metric tonnes C/hectare), and
b) net balance of CO2 emissions and CO2 removals to or from a stock measured in units of mass of CO2.
For both quantifications, organizations need to use methods that use consistent soil depths. If
organizations report data on stock size, they can be converted to net flux data by multiplying the mass
of stock change by 44/12, i.e. the ratio of the molecular weights of CO2 and elemental carbon. When
accounting for sequestration in wetland environments with organic soils, the rates of C sequestration
are relatively slow, and can be assumed to be negligible, and can therefore be excluded.

ISO 14064-1:2018(E)
There may be some cases when carbon stocks can change due to natural disturbances, payments for
environmental services (PESs) and changes in areas set for conservation. In cases such as these, the
CO2 fluxes should be accounted for in the same way as agricultural activities.
G.4 Amortizing changes in carbon stocks over time

G.4.1 General
Changes in management practices, such as adoption of no-till, can influence C stocks for decades.
Amortizing changes in carbon stocks may be needed if the estimated data are generated for the
entire transition period. CO2 fluxes can be amortized for: sequestration in woody biomass stocks;
sequestration in organic C stocks for mineral soils; emissions from organic C stocks for mineral soils;
and emissions from woody biomass stocks. Amortizing emissions from the decomposition of DOM is
optional. Organizations may assume an amortization period of 20 years for DOM stocks and organic C
stocks in mineral soils, which is the default time horizon in national GHG inventories submitted to the
United Nations Framework Convention on Climate Change (UNFCCC).
G.4.2 Base year

For the base year in agriculture, multi-year base periods are recommended, as averaging GHG flux
data from at least a three-year base period may be a more representative base period. If a base-year
has already been set for non-agricultural emissions, then a multi-year base period can be centred on
that year. Base-year inventories may need to be recalculated when changes occur to the inventory
boundaries or development processes significantly impact the base inventory, such as changes in
ownership/control or the calculation methodologies used.
G.4.3 GHG categories

Agricultural emissions and removals are reported under:
a) direct emissions,
b) indirect emissions, and
c) biogenic emissions and removals, which are reported separately.
Emission fluxes are based on emissions (sources) and removals (sinks). Agricultural direct emissions
categories/subcategories may be distinguished between two types: mechanical and non-mechanical
(see Table G.1). The categories in each type can be further divided by subcategory. The fluxes from each
classification differ, with important implications for GHG inventories. In addition to reporting of direct,
indirect and biogenic emissions/removals, reporting may optionally include organizational emissions
for their upstream and downstream activities. Examples of agricultural indirect emissions categories/
subcategories are described in Tables G.2 and G.3. Biogenic carbon from agriculture subcategories are
described in Table G.4. Table G.5 provides examples of GHGs that should not be reported.
Table G.1 — GHG Reporting for direct emissions from agriculture

GHG emissions sources GHGs reported:
Examples
Category – Subcategory Using units specified
Category 1: Direct GHG emissions
1.1 Direct emissions from stationary combustion
Stationary equipment – fossil Generators, boilers, CHP, mill- CO2, CH4, N2O, CO2e
ing, dryers, irrigation
Stationary equipment – biogenic As above CH4, N2O, CO2e
1.2 Direct emissions from mobile combustion
Mobile equipment – fossil Tilling, sowing, harvesting, CO2, CH4, N2O, CO2e
transport

ISO 14064-1:2018(E)
Table G.1 (continued)

GHG emissions sources GHGs reported:
Examples
Mobile equipment – biogenic As above CH4, N2O, CO2e
1.3 Industrial process N/A N/A
1.4 Direct fugitive emissions arise from the release of GHGs in anthropogenic systems
Refrigeration, air conditioning Freezers, chillers, coolers HFCs, PFCs, CO2e
Addition of fertilizers and amendments Synthetic fertilizer formula- N2O, CO2e
tions, e.g. anhydrous ammonia
or ammonium nitrate, urea
Addition of livestock waste to soils Manure CO2, CH4, N2O, CO2e
Addition of crop residues to soils Corn stocks or wheat straw CO2, CH4, N2O, CO2e
Tillage and drainage of soils Ploughing, tile drainage CO2, CH4, N2O, CO2e
Enteric fermentation Ruminants CH4, CO2e
Addition of lime to soils CO2, CO2e
Paddy rice cultivation CH4, CO2e
Open burning of savannahs, crop residues left on CH4, N2O, CO2e
fields, DOM
Anaerobic digestion CH4, N2O, CO2e
Composting organic waste CH4, CO2e
1.5 Direct emissions and removals from land use, land use change and forestry
Direct land use change (dLUC) CO2 emissions from the con- CO2, CH4, N2O, CO2e
version of:
— forests into ranch land or
cropland, or
— wetlands to cropland
Table G.2 — Reporting for indirect emissions from agriculture

GHG indirect emissions GHGs reported: Using
Examples
Category – Subcategory units specified
2 Category 2: Indirect GHG emissions from imported energy
2.1 Indirect emissions from imported electricity Refer to standard for grid CO2, CH4, N2O, CO2e
emissions calculations
Organizational (upstream/downstream) emissions from agriculture, as shown in Table G.3, are optional
but encouraged.
Table G.3 — Reporting of organizational (upstream/downstream) emissions from agriculture

GHG emissions GHGs reported:
Examples
3 Category 3: Indirect GHG emissions from transportation
3.1 Emissions from upstream transport and distri- Trucking, warehousing CO2, CH4, N2O, CO2e
bution for goods
3.2 Emissions from downstream transport and dis- Trucking, warehousing CO2, CH4, N2O, CO2e
tribution for goods
4 Category 4: Indirect GHG emissions from products used by organization
4.1 Emissions from purchased goods
Energy production Fossil fuels CO2, CH4, N2O, CO2e

ISO 14064-1:2018(E)
Table G.3 (continued)

GHG emissions GHGs reported:
Examples
Fertilizer production Nitrogen, urea, phosphorus, CO2, CH4, N2O, CO2e
potash
Feed production Milling, drying CO2, CH4, N2O, CO2e
Agrochemical production Pesticides, herbicides, fungi- CO2, CH4, N2O, CO2e
cides
Table G.4 — Biogenic carbon from agriculture

GHG emissions/ GHGs reported:
removals Examples Using units speci-
Category – Subcategory fied
Category 1: Direct GHG emissions and removals
Direct emissions and re- Land use management
movals from land use, land CO2 fluxes to/from C stocks in CO2, CO2e
use change and forestry soils
CO2 fluxes to/from above and CO2, CO2e
below ground woody biomass
(i.e. woody vegetation in or-
chards, vineyards and agrofor-
estry systems)
CO2 fluxes to/from dead organic CO2, CO2e
material (DOM)
Combustion of crop residues for CO2, CO2e
non-energy purposes
Managed woodland (e.g. tree CO2, CO2e
strips, timber belts)
C sequestration due to CO2 removals by soils and bio- CO2, CO2e
land use change (LUC) mass following afforestation or
reforestation
Direct emissions from Biofuel combustion Mobile equipment: tilling, sow- CO2, CO2e
mobile combustion ing, harvesting, transport
Direct emissions from Stationary equipment: gen- CO2, CO2e
stationary combustion erators, boilers, CHP, milling,
dryers, irrigation
Direct fugitive emissions Composting organic waste CO2, CO2e
arise from the release of
GHGs in anthropogenic
systems
Direct fugitive emissions Oxidation of horticultural CO2, CO2e
arise from the release of growing media
GHGs in anthropogenic
systems
For natural disturbances, the GHG fluxes may be reported in a line item separate from the direct,
indirect, and biogenic carbon categories.
Companies should not report the information shown in Table G.5.

ISO 14064-1:2018(E)
Table G.5 — GHGs that should not be reported

Category – Subcategory Examples GHGs not reported
CO2 removals by herbaceous vegetation Annuals, biennials or perennials with no Not reported
woody stem
CO2 fluxes to/from livestock. The carbon that is part of animal tissues,
or from animal respiration should not be
reported in an inventory
G.4.4 Carbon storage in agricultural products

Most agricultural food products, including grains, fruits, vegetables, livestock, poultry and related
products, are short-lived and consumed rapidly after harvest. For these products, GHG emissions and
removals may be included as if released or removed at the beginning of the assessment period. On the
other hand, specific agricultural products have the potential to store carbon for longer periods of time.
For example, hemp can also be refined into products, such as paper, textiles, clothing, biodegradable
plastics and construction materials, and cotton is used to make a number of textile products.
Requirements and guidance related to carbon storage in agricultural products are described in
ISO 14067.
G.4.5 Mitigation activities

See Clause 7. Examples of agricultural activities and practices that can reduce GHG emissions and
improve farm performance include: sequestration and carbon storage in soils; cover crops; conservation
tillage; wind breaks; precision farming combined with GPS systems (fertilizer management); mitigating
GHG emissions from ruminants; switching to renewable energy systems (solar, wind, hydro, biogas);
switching to renewable water heating systems; switching to intermittent flooding practices for rice,
bioenergy with carbon capture and storage (BECCS).
G.4.6 Reporting GHG data

Refer to Clause 9 for the reporting requirements, including the reporting boundaries, reporting
period, the base year and the base-year inventory by category, and the specific exclusions of sources
or operations from the inventory. Reporting for all of the GHGs specified in this document is required:
it is disaggregated by GHG and reported in units of both metric tonnes by GHG and metric tonnes CO2-
equivalent (CO2e) per GHG.
G.5 Areas outside of this agricultural guidance annex

This annex does not provide agricultural guidance in the following areas:
— it does not include methods for project-level accounting;
— it does not consider the permanence of C sequestration; instead, fluxes to/from C stocks are simply
reported as they occur (or are projected to occur);
NOTE 1 For guidance on these areas, see ISO 14064-2.
— it does not include methods for product-level GHG accounting (e.g. product category rules);
NOTE 2 For guidance on these areas, see ISO 14067.
— it does not provide accounting methods for indirect land use change (iLUC);
— it does not address the accounting steps needed to create offset credits from soils, biomass or other
sources located on farms, reforestation or restoration of degraded lands, or changes in fertilizer
management;

ISO 14064-1:2018(E)
— it does not consider agricultural offset and renewable energy projects that are potential sources of
offset credits:
— wind turbines, solar panels, solar water heating, anaerobic digesters for CHP, micro-scale
hydroelectricity (typically less than ~100 kW);
— growing trees, short rotation woodland, other sources of biomass fuel stock;
— installing anaerobic digesters to produce methane as fuel for electricity or heat;
— it does not address environmental impacts other than GHG fluxes, such as emissions of air pollutants,
water impacts and use, eutrophication, health and other environmental impacts. Consequently, the
guidance in this annex cannot be used by itself to evaluate the possible trade-offs between GHG
emissions reductions and other environmental impacts of a given farming practice.
Indirect land use change (iLUC) should be considered in carbon footprint (CFP) studies, once an
internationally agreed procedure exists. All choices and assumptions shall be justified and documented.
NOTE 3 There is ongoing research to develop methodology and data for the inclusion of iLUC in GHG reporting.

ISO 14064-1:2018(E)
Annex H
(informative)
Guidance for the process of identifying significant indirect GHG

emissions
H.1 General
See 5.2.3. Organizations should use the following process to identify, evaluate and select significant
indirect emissions.
H.2 Identify the intended use of its GHG inventory

Intended use may include regulatory or voluntary disclosure schemes, public commitment, emissions
trading schemes, an organization’s performance and progress tracking system for the reduction
of emissions and/or removals, mitigation programmes, an organization’s annual report, investors’
information, the identification of carbon risks or opportunities and a due diligence report.
H.3 Define criteria to evaluate the significance of indirect emissions, consistent

with the intended use of the inventory
H.3.1 Consider the way the principles may apply to determine criteria.
— Relevance: Consider which indirect emissions or removals need to be selected in order to meet the
needs of the intended user(s) (e.g. customers, suppliers, investors, governments, NGOs) either on
their own or in combination with other sources.
— Completeness: Consider which indirect emissions and removals need to be included in the inventory
for the inventory to include all relevant sources.
— Consistency: Consider whether inclusion of the indirect emissions and removals is necessary for a
user to make meaningful comparisons (e.g. GHG-related information within the inventory).
— Accuracy: Consider whether the inclusion of the indirect emissions and removals, on their own or
in combination with other sources, is necessary for the inventory totals to be reasonably free from
uncertainty.
— Transparency: Consider whether exclusion of the indirect emissions and removals, without
disclosure and justification, impedes intended users from making decisions with reasonable
confidence.
H.3.2 Criteria used to evaluate significance of indirect emissions may include the following.
— Magnitude: The indirect emissions or removals that are assumed to be quantitatively substantial.
— Level of influence: The extent to which the organization has the ability to monitor and reduce
emission and removals (e.g. energy efficiency, eco-design, customer engagement, terms of reference).
— Risk or opportunity: The indirect emissions or removals that contribute to the organization’s
exposure to risk (e.g. climate-related risks such as financial, regulatory, supply chain, product
and customer, litigation, reputational risks) or its opportunity for business (e.g. new market, new
business model).

ISO 14064-1:2018(E)
— Sector-specific guidance: The GHG emissions deemed as significant by the business sector, as
provided by sector-specific guidance.
— Outsourcing: The indirect emissions and removals resulting from outsourced activities that are
typically core business activities.
— Employee engagement: The indirect emissions that could motivate employees to reduce energy use
or that federate team spirit around climate change (e.g. energy conservation incentives, carpooling,
internal carbon pricing).
H.4 Identify and evaluate indirect emissions

For each indirect emissions category, identify and evaluate indirect emissions as a screening step
without detailed calculation, using resources such as internal and external experts, sector-specific GHG
guidance, a literature review or a third-party database.
NOTE The magnitude of indirect GHG emissions warrants special attention in this screening step.
Organizations may map their value chain in order to identify indirect emissions within the categories
defined in 5.2.4 and the subcategories defined in Annex B.
H.5 Apply criteria to select significant indirect emissions

As described in 5.2.3, organizations determine the significance of indirect emissions and removals by
applying previously defined criteria. In the majority of cases, the application of criteria to a particular
source of indirect emissions or removals results in a clear determination of whether the emission or
removal is significant.
In some cases (i.e. if the criteria are qualitative rather than quantitative) the application of criteria
may not result in an obvious determination of whether the source of indirect emissions or removals is
significant. Consequently, deeper analysis of the criteria may be helpful.
EXAMPLE An indirect emissions source (e.g. goods used by the organization) is estimated to be
approximately 10 % of the organization’s total indirect emissions. The relevant data would be very expensive to
obtain and the accuracy of quantified emissions would be poor.
The organization should balance the criteria of estimated magnitude with the accuracy and cost of
obtaining the data, as well as other criteria (e.g. risk and opportunity, needs of intended users) in order
to determine whether the indirect emissions source is significant or not.
The organization should justify its determination of whether indirect emissions and removals are
significant.

ISO 14064-1:2018(E)
Bibliography
[1] ISO 9001, Quality management systems — Requirements

[2] ISO 10715, Natural gas — Sampling guidelines
[3] ISO 10723, Natural gas — Performance evaluation for analytical systems
[4] ISO 13065, Sustainability criteria for bioenergy
[5] ISO 14033, Environmental management — Quantitative environmental information — Guidelines
and examples
[6] ISO 14064-2, Greenhouse gases — Part 2: Specification with guidance at the project level for
quantification, monitoring and reporting of greenhouse gas emission reductions or removal
enhancements
[7] ISO 14064-3, Greenhouse gases — Part 3: Specification with guidance for the verification and
validation of greenhouse gas statements
[8] ISO 14065, Greenhouse gases — Requirements for greenhouse gas validation and verification bodies
for use in accreditation or other forms of recognition
[9] ISO 14066, Greenhouse gases — Competence requirements for greenhouse gas validation teams and
verification teams
[10] ISO 14067, Greenhouse gases — Carbon footprint of products — Requirements and guidelines for
quantification and communication
[11] ISO/TR 14069:2013, Greenhouse gases — Quantification and reporting of greenhouse gas emissions
for organizations — Guidance for the application of ISO 14064-1
[12] ISO/IEC 17025, General requirements for the competence of testing and calibration laboratories
[13] World Business Council for Sustainable Development (WBCSD)/World Resources Institute
(WRI). “Greenhouse Gas Protocol, Corporate Accounting and Reporting Standard”, April 2004
and “GHG Protocol Corporate Value Chain (scope 3) Accounting and Reporting Standard”, 2011.
Available from: https://ghgprotocol.org
[14] ISO/IEC Guide 98-3, Uncertainty of measurement — Part 3: Guide to the expression of uncertainty
in measurement (GUM:1995)
[15] Intergovernmental Panel on Climate Change (IPCC). Guidelines for National Greenhouse Gas
Inventories, 2006, 5 volumes + corrigenda. Available from: https:// www.ipcc-nggip.iges.or
.jp/public/2006gl/index.html
[16] The Climate Registry. https://www.theclimateregistry.org/
[17] Bilan Carbone® Version 8. Methodological guidelines: Accounting principles and
objectives, 2017. Available from: https://www.associationbilancarbone.fr/http://www
.associationbilancarbone.fr/
[18] Environmental Reporting Guidelines: Including mandatory greenhouse gas emissions reporting
guidance. DEFRA, UK Government, 2013. Available from: https://assets.publishing.service
.gov.uk/government/uploads/system/uploads/attachment_data/file/206392/pb13944-env
-reporting-guidance.pdf
[19] Climate change agreements: operations manual. Environment Agency, UK Government, 2013.
Available from: https://www.gov.uk/government/publications/climate-change-agreements
-operations-manual--2

ISO 14064-1:2018(E)
[20] Basic Guidelines on Accounting for Greenhouse Gas Emissions Throughout the Supply Chain.
Ver. 1.0, March 2012. Ministry of the Environment and Ministry of Economy, Trade and Industry,
Government of Japan
[21] Canada Facility Greenhouse Gas Emissions Reporting Program. Technical Guidance on Reporting
Greenhouse Gas Emissions. Environment Canada, November 2013
[22] Small Island Developing States. United Nations. Available from: https://sustainabledevelopment
.un.org/topics/sids/list

ISO 14064-1:2018(E)
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What is the purpose and scope of the ISO 14064-1 standard?

What is the purpose and scope of the ISO 14064-1 standard?

What principles does the standard outline for GHG quantification and reporting?

What principles does the standard outline for GHG quantification and reporting?

INTERNATIONAL ISO

COPYRIGHT PROTECTED DOCUMENT

ii © ISO 2018 – All rights reserved

© ISO 2018 – All rights reserved iii

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

iv © ISO 2018 – All rights reserved

© ISO 2018 – All rights reserved v

vi © ISO 2018 – All rights reserved

© ISO 2018 – All rights reserved vii

Figure 1 — Relationship among the ISO 14060 family of GHG standards

0.2 Base GHG quantification concepts used by this document

viii © ISO 2018 – All rights reserved

3 Terms and definitions

3.1 Terms relating to greenhouse gases

© ISO 2018 – All rights reserved 1

2 © ISO 2018 – All rights reserved

3.2 Terms relating to the GHG inventory process

© ISO 2018 – All rights reserved 3

4 © ISO 2018 – All rights reserved

3.3 Terms relating to biogenic material and land use

3.4 Terms relating to organizations, interested parties and verification

© ISO 2018 – All rights reserved 5

6 © ISO 2018 – All rights reserved

5 GHG inventory boundaries

5.1 Organizational boundaries

© ISO 2018 – All rights reserved 7

5.2 Reporting boundaries

5.2.1 Establishing reporting boundaries

5.2.2 Direct GHG emissions and removals

5.2.3 Indirect GHG emissions

5.2.4 GHG inventory categories

8 © ISO 2018 – All rights reserved

c) indirect GHG emissions from transportation;

6 Quantification of GHG emissions and removals

6.1 Identification of GHG sources and sinks

6.2 Selection of quantification approach

6.2.2 Data selection and collection used for quantification

© ISO 2018 – All rights reserved 9

6.2.3 Selection or development of GHG quantification model

6.3 Calculation of GHG emissions and removals

6.4 Base-year GHG inventory

6.4.1 Selection and establishment of base year

10 © ISO 2018 – All rights reserved

6.4.2 Review of base-year GHG inventory

7.1 GHG emission reduction and removal enhancement initiatives

© ISO 2018 – All rights reserved 11

— energy demand and use management;

— technology or process improvements;

— GHG capture and storage in, typically, a GHG reservoir;

— management of transport and travel demands;

— fuel switching or substitution;

7.2 GHG emission reduction or removal enhancement projects

7.3 GHG emission reduction or removal enhancement targets

8 GHG inventory quality management

8.1 GHG information management