ISO 14064
ISO 14064 is the international standard for quantifying and verifying greenhouse gas inventories. Where the GHG Protocol tells you how to count, ISO 14064 tells you how to prove it to a third party.
The three parts
- ISO 14064-1 — specification for the design and reporting of an organisation's GHG inventory.
- ISO 14064-2 — specification for the quantification, monitoring and reporting of GHG project emission reductions or removal enhancements.
- ISO 14064-3 — specification for the validation and verification of GHG statements (used by auditors).
Relationship with the GHG Protocol
The two are highly aligned. The GHG Protocol is the more prescriptive accounting methodology; ISO 14064 is the conformity-assessment standard verifiers use. Most companies that follow GHG Protocol can have their inventory verified to ISO 14064-3 with little additional work.
Why companies adopt it
- Required for inclusion in some carbon disclosure programmes and ETS schemes.
- Provides credibility for sustainability-linked loans and customer questionnaires.
- Aligns the inventory with what an external verifier needs — reducing assurance cost.
What an auditor looks for
Documented organisational and operational boundaries, defensible emission factors, source-level traceability, completeness and consistency across reporting years, and evidence of internal review controls.
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