What Is the ISO 14064 Standard? A Guide to Greenhouse Gas Reporting

There are many terms flying around whenever sustainability and carbon footprint come up. What gives these terms real substance is international standards. This is exactly where the ISO 14064 Standard comes in, as the most significant and important guide for companies that want to measure and verify their corporate carbon footprint.

What Is ISO 14064 and What Parts Does It Have?

Put simply, ISO 14064 is a global standard developed for calculating and reporting companies' greenhouse gas emissions and for verifying those reports. However, ISO 14064 is not a single document but a series of three complementary parts:

• ISO 14064-1:2018: Sets out how an organisation-level greenhouse gas inventory, i.e. the corporate carbon footprint, is calculated and reported.
• ISO 14064-2:2019: Focuses on quantifying projects that deliver emission reductions or carbon removals.
• ISO 14064-3:2019: Sets the rules for verifying and validating the reports prepared.

When companies say "ISO 14064," they usually mean a corporate greenhouse gas report prepared under 14064-1 and verified under 14064-3.

What Does ISO 14064-1 Cover?

The standard defines a series of steps to make the report reliable and comparable. The main headings are:

• Setting boundaries: Which sites, companies and activities are included in the inventory.
• Classifying emission sources: Grouping emissions into six categories.
• Quantification: Calculating emissions in tonnes of CO₂ equivalent using activity data and emission factors.
• Data quality management: Making sure calculations are verifiable and traceable.
• Reporting: Reporting the results with the content required by the standard.

The six categories broadly show where emissions come from. For example, natural gas burned in a factory boiler is a direct emission (Category 1). Purchased electricity is an indirect emission (Category 2). Transporting raw materials from the supplier to the factory is an indirect emission from transportation (Category 3). The remaining categories cover purchased products, the use of the company's products and other indirect sources.

How Do You Obtain ISO 14064 Certification?

An important distinction applies here: the ISO 14064 process does not end with a "management system certificate" but with a verification statement. This statement shows that the emission figures in your report have been reviewed by an independent body and found reliable. The process usually runs as follows:

1. Setting boundaries and the reporting year: Deciding which sites and which Scope 3 categories will be included.
2. Data collection: Compiling fuel, electricity, refrigerant, transport and purchasing data.
3. Calculation and reporting: Calculating emissions and preparing a greenhouse gas report in line with ISO 14064-1.
4. Verification: The report is reviewed by a verification body accredited under ISO 14065.
5. Issuing the verification statement: Once nonconformities are resolved, the statement, which serves as the greenhouse gas verification certificate, is issued.

Why Does ISO 14064 Matter So Much?

Implementing and verifying ISO 14064-1 is no longer just a matter of prestige; it is almost a commercial necessity. For exporters doing business with global markets, above all the European Union, for manufacturers in the supply chains of large groups, and for companies seeking sustainability-focused finance, ISO 14064 is the first document to put on the table.

Setting up a greenhouse gas management system in line with the ISO 14064 standard is a strategic process that must involve not only environmental engineers but every department in the company. At Sistem Grup, we support businesses in calculating their corporate carbon footprint in line with ISO 14064-1 and in the verification process. To plan your greenhouse gas reporting process, get in touch with our experts.