ISO 14064-2:2019

Overview

ISO 14064-2:2019 - part of the ISO 14064 family - provides a GHG programme‑neutral, project‑level framework for the quantification, monitoring and reporting of greenhouse gas (GHG) emission reductions or removal enhancements. It specifies principles, requirements and guidance for planning GHG projects, identifying and selecting relevant GHG sources, sinks and reservoirs (SSRs), establishing the baseline scenario, and managing data quality, documentation and reporting. The standard supports credible, transparent and consistent project‑level GHG accounting without prescribing programme‑specific crediting procedures.

Key topics and requirements

ISO 14064-2 focuses on practical, auditable steps for project GHG accounting. Core technical topics include:

• Project planning and description - define scope, objectives and project activities.
• Identifying relevant GHG sources, sinks and reservoirs (SSRs) - determine which SSRs affect the project and baseline.
• Baseline scenario - select and justify the hypothetical scenario representing what would have happened in the absence of the project (the standard addresses additionality conceptually but does not prescribe specific tests).
• Quantification methods - requirements for estimating GHG emissions and removals for both the project and the baseline using accepted procedures or recognized authorities.
• Monitoring and data collection - design monitoring systems, measurement approaches and frequency to support reliable quantification.
• Managing data quality - requirements for accuracy, completeness, consistency, transparency and conservativeness in GHG data and assumptions.
• Documentation and reporting - prepare clear project reports that enable assessment, validation and verification.
• Validation/verification interface - while ISO 14064-2 sets project reporting requirements, ISO 14064-3 provides the specific requirements for validation and verification of GHG assertions.
• Annexes - informative guidance on using the standard and a table of greenhouse gas global warming potentials (GWPs).

Practical applications and users

ISO 14064-2 is used by:

• Project proponents developing GHG reduction or removal projects (renewables, energy efficiency, forestry, industrial mitigation).
• Governments and regulators designing project‑level reporting or crediting frameworks.
• GHG registries, voluntary programmes and market participants assessing project claims.
• Auditors, verifiers and consultants preparing or reviewing project GHG reports. Practical benefits include improved credibility, comparability, and transparency of project‑level GHG claims, facilitation of GHG markets, corporate risk management, voluntary reporting, and regulatory compliance.

Related standards

• ISO 14064-1 - organization‑level GHG inventories and reporting.
• ISO 14064-3 - principles and requirements for validation and verification of GHG assertions.
• ISO 14064-2 is GHG programme‑neutral and can be applied alongside programme‑specific requirements where applicable.