ISO 14064

ISO 14064 is a three-part international standard for greenhouse gas accounting, verification, and validation. It provides organisations with a rigorous framework for quantifying, monitoring, and reporting GHG emissions and removals at both the organisational and project level.

The standard comprises three parts:

ISO 14064-1: Organisation level

• Specifies principles and requirements for designing and developing a GHG inventory
• Covers Scope 1, Scope 2, and other indirect emissions (aligned with Scope 3)
• Requires documentation of boundaries, quantification methodologies, and base year

ISO 14064-2: Project level

• Provides guidance for quantifying GHG emission reductions or removal enhancements from specific projects
• Used for carbon offset projects and mitigation initiatives
• Requires baseline scenarios and additionality demonstration

ISO 14064-3: Verification and validation

• Specifies requirements for third-party verification of GHG assertions
• Covers the verification process, competence requirements, and levels of assurance
• Used by auditors to validate both organisation-level inventories and project-level claims

ISO 14064 is closely aligned with the GHG Protocol and is often used as the verification standard for GHG inventories calculated using GHG Protocol methodologies.

Under the CSRD, the mandatory limited assurance requirement for sustainability reports will likely reference ISO 14064-3 as an acceptable verification standard for climate-related disclosures under ESRS E1.

Companies use Dcycle’s platform to build ISO 14064-compliant GHG inventories with full audit trails and documentation.