Carbon tools

ISO 14064 — GHG methodology

Parts 1, 2 and 3 — quantification, projects and verification of greenhouse-gas emissions.

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1. Introduction and general positioning

The ISO 14064 series…

Key distinction: …

1.1 Overall structure of the series

Part Purpose Target audience
ISO 14064-1:2018 … …
ISO 14064-2:2019 … …
ISO 14064-3:2019 … …

How they fit together: …

Shared principles…

2. ISO 14064-1:2018 — Organisational level

2.1 Purpose

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2.2 Key content and requirements

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2.3 Mapping to the GHG Protocol

GHG Protocol ISO 14064-1 Note
Scope 1 Direct emissions Direct correspondence
Scope 2 Energy-related indirect Direct correspondence
Scope 3 (15 categories) Other indirect emissions ISO more flexible / high-level

Scope 3 often…

3. ISO 14064-2:2019 — Project level

3.1 Purpose

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3.2 Structuring concepts

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3.3 Typical use cases

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4. ISO 14064-3:2019 — Validation and verification

4.1 Purpose

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4.2 Verification process

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4.3 Assurance levels

Level Characteristics EU CSRD
Limited assurance … Required from 2026
Reasonable assurance … Required from 2028+

ISO 14064-3 is recognised by the CDP…

5. Regulatory relevance — CSRD

For European organisations…

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6. Practical reading grid — watchpoints

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7. Sources

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Compiled from open sources…