INTERNATIONAL STANDARD
Greenhousegases-
Specificationwithguidanceatthe Part 1: organizationlevelforquantification andreportingofgreenhousegas emissionsandremovals
Gaz a effet de serre
Partie 1:Specifications et lignes directrices au niveau des organismes pour la quantification et la declaration des emissions et des as ap afa p zoe sap susddnss
COPYRIGHTPROTECTEDDOCUMENT
be reproduced or utilized otherwise in any form or by any means electronic or mechanical including photocopying or posting All rights reserved. Unless otherwise specified or required in the context of its implementation no part of this publication mayon the internet or an intranet without prior written permission. Permission can be requested from either ISO at the address below or ISO's member body in the country of the requester.
ISO copyright office CP 401 • Ch. de Blandonnet 8CH-1214 Vernier Geneva Phone: 41 22 749 01 11Email copyright@ Fax: 41 22 749 09 47Published in Switzerland Website:
Contents
3.1 Terms relating to greenhouse gases..3.2 Terms relating to the GHG inventory process. 1 33.4 3.3 Terms relating to biogenic material and land use. Terms relating to organizations interested parties and verification 5 5
Principles....4.2 4.1 Relevance. General 74.3 Completeness...4.4 4.5 Consistency. Accuracy. 74.6 Transparency. 7
5.1 Organizational boundaries. 75.2 5.2.1 Reporting boundaries. Establishing reporting boundaries. 85.2.2 Direct GHG emissions and removals 8 85.2.3 5.2.4 Indirect GHG emissions. GHG inventory categories.. 8 8
Quantification of GHG emissions and removals. 9
6.1 6.2 Selection of quantification approach Identification of GHG sources and sinks. 6 66.2.1 General. 66.2.2 6.2.3 Data selection and collection used for quantification. Selection or development of GHG quantification model. 10 66.3 Base-year GHG inventory.. Calculation of GHG emissions and removals. 106.4 6.4.1 Selection and establishment of base year .. 10 106.4.2 Review of base-year GHG inventory. 11
Mitigation activities. .11
7.1 GHG emission reduction and removal enhancement initiatives. 117.2 7.3 GHG emission reduction or removal enhancement projects. GHG emission reduction or removal enhancement targets. .12 12
8 GHG inventory quality management.. ...12
8.1 8.2 Document retention and record keeping GHG information management. 12 138.3 Assessing uncertainty. .13
GHG reporting. .14
9.1 9.2 Planning the GHG report. General 14 149.3 GHG report content. 9.3.1 Required information. 14 149.3.2 Remended information... 159.3.3 Optional information and associated requirements ..16
Annex B (informative) Direct and indirect GHG emissions categorization.. 19Annex C (informative) Guidance on the selection collection and use of data for GHG quantification approach for direct emissions... ..25Annex D (normative) Treatment of biogenic GHG emissions and COz removals ...32Annex E (normative) Treatment of electricity..... ..33Annex F (informative) GHG inventory report structure and organization ... ..5Annex G (informative) Agricultural and forestry guidance . .38Annex H (informative) Guidance for the process of identifying significant indirect GHG emissions. 44Bibliography... .46
Foreword
bodies (ISO member bodies). The work of preparing International Standards is normally carried outmittee has been established has the right to be represented on that mittee. InternationalISO collaborates closely with the International Electrotechnical Commission (IEC) on all matters of organizations governmental and non-governmental in liaison with ISO also take part in the work.electrotechnical standardization.
The procedures used to develop this document and those intended for its further maintenance aredescribed in the ISO/IEC Directives Part 1. In particular the different approval criteria needed for the different types of ISO documents should be noted. This document was drafted in accordance with theeditorial rules of the ISO/IEC Directives Part 2 (see
patent rights. ISO shall not be held responsible for identifying any or all such patent rights.Details ofany patent rights identified during the development of the document will be in the Introduction and/oron the ISO list of patent declarations received (see
Any trade name used in this document is information given for the convenience of users and does not constitute an endorsement.
For an explanation of the voluntary nature of standards the meaning of ISO specific terms andorg/iso/foreword.html. World Trade Organization (WTO) principles in the Technical Barriers to Trade (TBT) see .iso
This document was prepared by Technical Committee ISO/TC 207 Environmental management Submittee SC 7 Greenhouse gas management and related activities.
This second edition cancels and replaces the first edition (ISO 14064-1:2006) which has beentechnically revised.
The main changes pared to the previous edition are as follows.
-A new approach has been introduced to reporting boundaries facilitating the inclusion and expansion of indirect emissions. This change is a response to a growing number of organizationsthat are recognizing the importance and significance of indirect emissions and are developing GHGinventories that include more types of indirect emissions across the value chain.boundaries" for clarification and simplicity.-New requirements and guidance for GHG quantification and reporting of specific items such as the treatment of biogenic carbon and GHG emissions related to electricity have been added forclarification.
A list of all parts in the ISO 14064 series can be found on the ISO website.
This document is the generic standard for the quantification and reporting of greenhouse gas emission and removals at an organizational level.
Any feedback or questions on this document should be directed to the user's national standards body. Aplete listing of these bodies can be found at
