ISO 14064 – Greenhouse gas accounting

ISO 14064 is the international standard for quantifying, reporting, and verifying greenhouse gas (GHG) emissions. It provides a robust, transparent framework for organisations and projects to measure carbon emissions and removals in a consistent and credible way.

ISO 14064 is widely used to support carbon reporting, emissions reduction programmes, sustainability strategies, and climate-related disclosures.

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What is ISO 14064?

ISO 14064 is published by the International Organization for Standardization. It is a three-part standard that sets out principles and requirements for greenhouse gas accounting and verification.

The standard is designed to be applicable across sectors and geographies, providing a common language for carbon measurement and assurance.

What does ISO 14064 cover?

ISO 14064 addresses the full lifecycle of greenhouse gas reporting, including:

  • Identification of emission sources and sinks
  • Quantification of GHG emissions and removals
  • Development of GHG inventories
  • Reporting boundaries and methodologies
  • Verification and validation of GHG statements
  • Transparency, consistency, and accuracy

It supports both organisational carbon footprints and specific emissions reduction or removal projects.

The three parts of ISO 14064 explained

ISO 14064-1 – Organisational GHG emissions

Covers the quantification and reporting of greenhouse gas emissions and removals at organisational level.

It includes guidance on:

  • Defining organisational and operational boundaries
  • Calculating Scope 1, Scope 2, and Scope 3 emissions
  • Selecting emission factors
  • Reporting requirements and documentation

ISO 14064-1 is commonly used for corporate carbon footprints and sustainability reporting.

ISO 14064-2 – GHG projects

Applies to specific projects or activities designed to reduce or remove greenhouse gas emissions.

It covers:

  • Baseline scenario definition
  • Quantification of emission reductions or removals
  • Monitoring and reporting of project performance
  • Demonstrating additionality and credibility

This part is often used for offset, reduction, or sequestration projects.

ISO 14064-3 – Verification and validation

Provides requirements and guidance for independent verification or validation of GHG statements.

It defines:

  • Verification principles and levels of assurance
  • Verification planning and evidence collection
  • Evaluation of data, assumptions, and controls
  • Verification conclusions and statements

This supports third-party assurance of carbon data.

Who is ISO 14064 for?

ISO 14064 is suitable for:

  • Organisations measuring and reporting carbon emissions
  • Businesses with net zero or emissions reduction targets
  • Organisations subject to climate or sustainability reporting
  • Project developers delivering carbon reduction initiatives
  • Verification bodies providing GHG assurance

It is widely used by corporates, public bodies, infrastructure operators, and sustainability professionals.

ISO 14064 and Scope 1, 2, and 3 emissions

ISO 14064-1 supports reporting of:

  • Scope 1 – Direct emissions from owned or controlled sources
  • Scope 2 – Indirect emissions from purchased energy
  • Scope 3 – Other indirect emissions across the value chain

Clear boundary definition and methodological transparency are central requirements of the standard.

Is ISO 14064 certifiable?

ISO 14064 itself is not a management system certification like ISO 14001.

However:

  • Organisations can have their GHG statements verified against ISO 14064-3
  • Projects can be validated or verified against ISO 14064-2
  • Verification statements can be issued by independent, accredited bodies

This provides credibility without organisational certification.

Benefits of using ISO 14064

Organisations that apply ISO 14064 effectively often achieve:

  • More accurate and consistent carbon reporting
  • Increased credibility with stakeholders and regulators
  • Better identification of emissions hotspots
  • Stronger foundations for reduction and net zero strategies
  • Improved readiness for climate-related disclosures

Verified GHG data is increasingly expected by investors, customers, and partners.

Common ISO 14064 mistakes to avoid

  • Poor definition of organisational boundaries
  • Inconsistent or unsupported emission factors
  • Incomplete Scope 3 data without transparency
  • Weak documentation and audit trails
  • Treating carbon reporting as a one-off exercise

Verifiers expect clear methodologies, assumptions, and evidence.

How ISO 14064 fits with other ISO standards

ISO 14064 integrates well with:

Together, these standards support robust environmental and climate governance.

Common misunderstandings about ISO 14064

  • “ISO 14064 is a certification” – it supports verification, not certification
  • “It only applies to large organisations” – it is scalable
  • “ISO 14064 replaces ESG frameworks” – it supports them
  • “Scope 3 must be perfect” – transparency matters more than completeness

Understanding these points helps organisations apply the standard credibly.

Next steps

If you are planning greenhouse gas reporting:

  • Define organisational and operational boundaries
  • Identify relevant Scope 1, 2, and 3 emissions
  • Select consistent methodologies and emission factors
  • Decide whether independent verification is required
  • Use results to inform reduction and net zero strategies

ISOcertified.net provides detailed guidance on ISO 14064, including organisational carbon accounting, verification processes, costs, and how greenhouse gas standards fit within wider environmental and sustainability frameworks.

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