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

2.2 Key content and requirements

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

3.2 Structuring concepts

3.3 Typical use cases

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

4.1 Purpose

4.2 Verification process

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…

6. Practical reading grid — watchpoints

7. Sources

Compiled from open sources…