ISO & GHG Protocol

ISO 14064-1

Version 2018

• This document specifies principles and requirements at the organisational level for the quantification and reporting of GHG emissions and removals. It includes requirements for the design, development, management, reporting and verification of an organisation's GHG inventory.
• The ISO 14064-1 series is GHG programme neutral. If a GHG programme is applicable, requirements of that GHG programme are additional to the requirements of the ISO 14064-1 series.

ISO 14069

Version 2013

• ISO/TR 14069:2013 describes the principles, concepts and methods relating to the quantification and reporting of direct and indirect GHG emissions for an organisation. It provides guidance for the application of ISO 14064-1 to GHG inventories at the organisation level, for the quantification and reporting of direct emissions, energy indirect emissions and other indirect emissions.
• ISO/TR 14069:2013 describes for all organisations, including local authorities, the steps for:
  • establishing organisational boundaries, in accordance with either a control approach (financial or operational) or an equity share approach;
  • establishing operational boundaries, by identifying direct emissions and energy indirect emissions to be quantified and reported, as well as any other indirect emissions the organisation chooses to quantify and report; for each category of emission, guidance is provided on specific boundaries and methodologies for the quantification of GHG emissions and removals;
  • GHG reporting;
  • promoting transparency regarding the boundaries, the methodologies used for the quantification of direct and indirect GHG emissions and removals, and the uncertainty of the results.

Greenhouse Gas Protocol

• Based on standard 14064-1 (2006), which includes the widely recognised scopes 1, 2, and 3.
• GHG accounting and reporting method for businesses developed by the WBCSD (World Business Council for Sustainable Development) and the WRI (World Resources Institute) in 1998.
• Extensively adopted internationally, particularly in Anglo-Saxon countries.
• More information: Carbon accounting