ISO/TS 14064-4:2025

Overview

ISO/TS 14064-4:2025 - "Greenhouse gases - Part 4: Guidance for the application of ISO 14064-1" provides practical guidance to organizations for quantifying and reporting direct and indirect greenhouse gas (GHG) emissions and removals. Aligned with ISO 14064-1, this Technical Specification clarifies principles, boundaries, methods and transparency practices for corporate GHG inventories expressed as CO2‑equivalent (CO2e, GWP-based). It supplements existing frameworks (GHG Protocol, IPCC guidance) with step‑by‑step advice, examples and non‑exhaustive database references for emission/removal factors.

Key topics

• Organizational boundaries: selecting consolidation approach (financial, operational control or equity share) and applying it consistently.
• Reporting boundaries: identifying direct (Scope 1) and indirect (Scopes 2–3) emissions and establishing category‑specific boundaries.
• GHG inventory categories: detailed guidance for the six ISO 14064‑1 categories (direct emissions and removals; imported energy; transport; products used; product use; other indirect sources).
• Quantification methods: source identification, data collection, emission factor selection, model choice and calculation procedures.
• Base‑year and recalculation: selecting, documenting and reviewing base years and handling recalculations.
• Quality management and uncertainty: data management, record keeping, assessing and reporting uncertainty.
• Mitigation and targets: documenting reduction/removal initiatives, projects and targets.
• Reporting and transparency: recommended report structure, required disclosures on boundaries, methods and uncertainty.
• Informative annexes: examples of emission factor databases, sectoral methods, reporting tables and case studies.

Applications

ISO/TS 14064-4:2025 is practical for:

• Corporate sustainability teams compiling or improving GHG inventories.
• Environmental consultants and GHG accounting specialists implementing ISO 14064‑1.
• Internal and external auditors and verifiers assessing inventory robustness and transparency.
• Regulators, investors and stakeholders seeking consistent, comparable emission disclosures.

Use cases include establishing organizational and reporting boundaries, selecting quantification approaches, preparing GHG reports consistent with international best practice, and improving transparency of emission/removal estimations.

Related standards

• ISO 14064‑1 (core standard for organizational GHG inventories)
• GHG Protocol Corporate Standard and IPCC guidelines (compatibility and cross‑reference)
• ISO/TR 14069 (replaced by this Technical Specification)

Keywords: ISO/TS 14064-4:2025, greenhouse gases, GHG inventory, ISO 14064-1, emissions reporting, organizational boundaries, emission factors, CO2e, GHG quantification.