ISO 14064-1:2018 is an international standard that sets requirements for quantifying and reporting greenhouse gas emissions and removals at the organization level. It specifies how to set boundaries, identify emission categories, quantify them, assess uncertainty and prepare a report that can be verified under ISO 14064-3. The standard is compatible with the GHG Protocol, but its requirements are stricter and it groups indirect emissions differently.
Place in the ISO 14060 family
| Standard | Subject |
|---|---|
| ISO 14064-1:2018 | Organization-level inventories |
| ISO 14064-2:2019 | Climate projects |
| ISO 14064-3:2019 | Validation and verification of GHG statements |
| ISO 14065:2020 | Requirements for validation and verification bodies |
| ISO 14067:2018 | Carbon footprint of products |
| ISO 14068-1:2023 | Carbon neutrality |
ISO confirmed ISO 14064-3:2019 in 2024. The working draft ISO/WD 14064-2.2 is not yet in use.
Main requirements of ISO 14064-1
- Organizational boundaries — based on the control approach (operational or financial) or the equity share approach; see Organizational boundaries.
- Reporting boundaries — the list of direct and indirect emissions included in the inventory, with significance criteria for indirect sources.
- Quantification — choice of methods, activity data and emission factors, and conversion to CO₂e.
- Base year — selection and recalculation policy.
- Uncertainty — an assessment of the inventory's uncertainty.
- Quality management — procedures for collecting and checking data and for keeping records.
- Report — mandatory content if the report is intended for a public GHG statement or for verification.
Emission categories
Instead of Scopes 1, 2 and 3, ISO 14064-1:2018 uses categories:
- Category 1 — direct emissions and removals (corresponds to Scope 1);
- Category 2 — indirect emissions from imported energy (corresponds to Scope 2);
- Categories 3–6 — other indirect emissions: transportation, products used by the organization, use of the organization's products, and other sources (broadly corresponding to Scope 3).
For categories 3–6, the organization identifies significant sources using criteria defined in advance and justifies any exclusions.
Mapping example
A plant burns 60,000 m³ of gas and consumes 500,000 kWh of grid electricity. For this worked example, we use emission factors of 2.04 kg CO₂e/m³ for gas and 0.726 kg CO₂e/kWh for electricity:
| Source | ISO 14064-1 | GHG Protocol | Emissions |
|---|---|---|---|
| Gas, 60,000 × 2.04 kg/m³ | Category 1 | Scope 1 | 122.4 t CO₂e |
| Electricity, 500,000 × 0.726 kg/kWh (estimated) | Category 2 | Scope 2 | 363.0 t CO₂e |
The total is 485.4 t CO₂e under both standards: the result is the same, only the presentation differs.
ISO 14064-1 or the GHG Protocol
The choice depends on who will use the report. If you need independent verification with a formal opinion, ISO 14064-1 is convenient because of its formal structure of requirements, and verification is carried out under ISO 14064-3. If the report goes to disclosure programs or to buyers who expect Scopes 1–3, follow the GHG Protocol. Reports are often prepared to comply with both.
How it works in the platform
- Data on the Data entry screen covers category 1 (Scope 1: stationary and mobile combustion, industrial processes) and category 2 (Scope 2: purchased electricity and heat). Scope 3 data for categories 1–14 covers the other indirect emissions that ISO 14064-1 distributes across categories 3–6.
- Supporting documents are attached to records, every record shows the methodology applied, and the “Change history” of a facility's year shows who changed what and when. This helps demonstrate where the data came from during verification.
- Once completeness has been checked, the facility's year is closed and its data becomes read-only.
- The annual company report in DOCX and PDF, which the administrator creates on the organization's GHG page (accessed from Facilities), serves as the basis for the inventory report.
Frequently asked questions
Do you need ISO 14064-1 certification?
There is no certification of an organization to ISO 14064-1 in the usual sense. Instead, an independent body verifies the inventory report under ISO 14064-3; ISO 14065 sets the requirements for such bodies.
Which edition of ISO 14064-1 is current?
The current edition is ISO 14064-1:2018. This is the edition that splits indirect emissions into categories 2–6, so always state the year of the edition when you refer to the standard.
Do categories 3–6 have to be included?
The standard requires you to assess the significance of indirect sources and include the significant ones. Exclusions are allowed if they are justified.