ISO 14064-1:2018

Overview - ISO 14064-1:2018 (organization-level GHG quantification & reporting)

ISO 14064-1:2018 provides specification and guidance at the organization level for the quantification and reporting of greenhouse gas (GHG) emissions and removals. It defines principles, requirements and processes for designing, developing, managing, reporting and verifying an organization’s GHG inventory. The standard is GHG programme neutral - organizations can apply it alongside programme-specific requirements as needed.

Key topics and technical requirements

• Core principles: relevance, completeness, consistency, accuracy and transparency to ensure credible GHG inventories.
• Organizational and reporting boundaries: methods to set organizational boundaries and reporting (operational) boundaries, including consolidation of facility-level data.
• GHG categories: classification of direct, energy indirect and other indirect (now “indirect”) emissions with guidance to expand inclusion of value‑chain emissions.
• Quantification methodology: steps for identifying sources/sinks, selecting quantification approaches, collecting activity data and selecting emission/removal factors.
• Base-year and comparability: requirements to select, establish and review a base-year inventory and to manage recalculations when organizational or methodological changes occur.
• Uncertainty and quality management: guidance on assessing and reducing uncertainty, document control, data management and record retention.
• Reporting and verification: required and recommended GHG report content, planning reports, preparing for independent verification, and the organization’s role in verification processes.
• Annex guidance: practical guidance on consolidating data, treatment of biogenic emissions, electricity, global warming potentials and identifying significant indirect emissions.

Practical applications and who uses it

ISO 14064-1:2018 is used by:

• Corporations and public sector organizations developing or improving GHG inventories
• Sustainability and environmental managers preparing GHG reports and targets
• Environmental consultants and auditors who quantify emissions, assess uncertainty and support verification
• Compliance and corporate reporting teams integrating GHG data into sustainability disclosures and climate strategies

Typical applications:

• Establishing an organization-level GHG inventory for corporate reporting or target-setting
• Preparing auditable GHG reports for internal governance, voluntary programmes or procurement requirements
• Designing data collection systems, selecting emission factors and consolidating facility data across global operations
• Supporting verification and continuous improvement of GHG management practices

Related standards

• ISO 14064 series (other parts include programme/project-level guidance and verification principles)
• Related ISO environmental standards such as ISO 14001 (environmental management systems) for integrated management and reporting approaches

Keywords: ISO 14064-1:2018, greenhouse gas, GHG inventory, quantification and reporting, organization level, GHG emissions and removals, reporting boundaries, verification, uncertainty, emissions factors.