Organisations working with greenhouse gas information frequently encounter both ISO 14064-1 and ISO 14064-3.

Although they form part of the same ISO 14064 family, they serve different purposes.

In simple terms:

ISO 14064-1 deals primarily with how an organisation quantifies and reports its greenhouse gas emissions and removals.

ISO 14064-3 deals with the validation and verification of greenhouse gas statements.

Understanding this distinction is particularly important when an organisation prepares a carbon footprint or GHG inventory that will later be independently verified.

What is the ISO 14064 series?

The ISO 14064 series provides internationally recognised principles and requirements relating to the quantification, reporting, validation and verification of greenhouse gas information.

Different parts of the series address different applications.

For organisations preparing corporate GHG inventories, ISO 14064-1 is particularly relevant.

For the independent validation or verification of GHG statements, ISO 14064-3 is particularly relevant.

The standards therefore perform different but complementary roles.

What is ISO 14064-1?

ISO 14064-1:2018 specifies principles and requirements at organisational level for the quantification and reporting of greenhouse gas emissions and removals.

It addresses the development and management of an organisation's GHG inventory.

This includes matters such as:

  • defining organisational boundaries;
  • defining reporting boundaries;
  • identifying relevant GHG sources and sinks;
  • quantifying GHG emissions and removals;
  • selecting and documenting appropriate methodologies;
  • managing GHG information and data quality;
  • establishing a base year where applicable; and
  • reporting the organisation's GHG inventory.

An organisation may therefore use ISO 14064-1 as a framework when developing and reporting its corporate GHG inventory or carbon footprint.

What is ISO 14064-3?

ISO 14064-3:2019 specifies principles and requirements and provides guidance for the verification and validation of greenhouse gas statements.

Rather than providing the framework for developing an organisational inventory, ISO 14064-3 addresses the process used to independently assess GHG information.

This includes matters relevant to:

  • verification and validation planning;
  • objectives and scope;
  • applicable criteria;
  • level of assurance;
  • materiality;
  • evidence-gathering activities;
  • assessment of GHG information and supporting systems;
  • evaluation of the GHG statement; and
  • reaching a validation or verification conclusion.

ISO 14064-3 can be applied to organisational, project and product GHG statements.

The simplest way to understand the difference

Consider an organisation that has calculated its annual greenhouse gas inventory.

The organisation needs a framework for determining and reporting its emissions.

ISO 14064-1 can provide the organisational GHG accounting and reporting framework.

The organisation may then require an independent body to assess the resulting GHG statement.

ISO 14064-3 provides requirements relevant to that validation or verification process.

Put another way:

ISO 14064-1 → preparing and reporting organisational GHG information

ISO 14064-3 → validating or verifying GHG statements

They are connected, but they are not interchangeable.

Does ISO 14064-3 only apply to organisational carbon footprints?

No.

ISO 14064-3 applies more broadly to the validation and verification of GHG statements.

These may relate to:

  • organisational GHG inventories;
  • GHG projects;
  • product-related GHG information; and
  • other GHG statements where the standard is applicable.

The criteria against which the GHG statement is assessed will depend on the type of engagement.

For an organisational GHG inventory, ISO 14064-1 may form part of the applicable criteria.

For a GHG project, different criteria may apply, including ISO 14064-2 or requirements established by an applicable GHG programme.

Where does ISO 14064-2 fit?

ISO 14064-2 addresses greenhouse gas projects.

It specifies principles and requirements and provides guidance at project level for activities intended to achieve GHG emission reductions or removal enhancements.

This means the three core parts can be thought of broadly as:

ISO 14064-1 — Organisations

Quantification and reporting of organisational GHG emissions and removals.

ISO 14064-2 — Projects

Quantification, monitoring and reporting of GHG emission reductions or removal enhancements at project level.

ISO 14064-3 — Validation and verification

Validation and verification of GHG statements.

This distinction becomes particularly important where organisations are involved in emissions-reduction projects or carbon-market activities.

Who prepares the GHG inventory?

The organisation preparing the GHG statement remains responsible for its GHG information.

It may prepare the inventory internally or appoint a suitably qualified adviser to assist with the quantification and reporting process.

An independent validation and verification body performs a different role.

Its purpose is to independently assess the GHG statement against the agreed criteria and reach a validation or verification conclusion.

Maintaining this separation is important for impartiality.

A validation and verification body should not prepare the GHG information that it is subsequently appointed to independently assess.

Does compliance with ISO 14064-1 mean that a GHG inventory has been independently verified?

No.

An organisation may prepare and report its GHG inventory in accordance with ISO 14064-1 without that inventory having undergone independent verification.

Preparation and independent verification are separate activities.

If independent verification is required, the organisation appoints an appropriate validation and verification body to assess the GHG statement against the agreed criteria.

The resulting verification process and conclusion should therefore not be confused with the organisation's preparation of the underlying inventory.

Does verification result in an ISO 14064 certificate?

GHG verification should not automatically be understood as conventional management-system certification.

The principal outcome of an independent verification engagement is normally a verification opinion or statement relating to the GHG statement that has been assessed.

The precise output depends on the applicable criteria, programme, scope and level of assurance.

This is an important distinction because terms such as "ISO 14064 certification" or "carbon footprint certificate" are sometimes used loosely.

For an organisation seeking independent assurance of its GHG inventory, the important question is whether the GHG statement has been appropriately verified against the applicable criteria.

Where do ISO 14065 and ISO/IEC 17029 fit?

This is another area where the terminology can become confusing.

ISO 14064-1 and ISO 14064-3 relate to the GHG information and validation or verification process.

ISO 14065 establishes principles and requirements for bodies performing validation and verification of environmental information.

ISO/IEC 17029 establishes general principles and requirements for validation and verification bodies.

These standards therefore operate at a different level from ISO 14064-1.

They help establish requirements relating to how a validation and verification body operates, including matters such as competence, impartiality and consistent performance.

In South Africa, these standards form part of the framework relevant to SANAS accreditation of GHG validation and verification bodies.

Why does the distinction matter to organisations?

Understanding the different standards helps an organisation identify what it actually needs.

If the organisation needs to develop or improve its GHG inventory, the focus is primarily on appropriate GHG quantification and reporting requirements.

If the organisation needs independent assurance over a GHG statement, it requires a validation or verification process.

These are different functions and should remain appropriately separated.

This distinction becomes particularly important where GHG information is used for regulatory reporting, corporate disclosure, customer requirements, Carbon Tax, climate commitments or other circumstances where stakeholders rely on the credibility of reported emissions information.

Preparing for independent GHG verification

Before approaching a validation and verification body, an organisation should ideally understand:

  • the GHG statement to be verified;
  • the applicable reporting period;
  • organisational and reporting boundaries;
  • the criteria used to prepare the inventory;
  • why independent verification is required;
  • the intended users of the verification outcome; and
  • the supporting evidence available.

The verifier can then review the proposed engagement and establish the applicable scope, criteria, level of assurance, competence and verification requirements.

Independent GHG verification with CoZero

CoZero provides independent validation and verification of organisational GHG inventories, GHG projects and other climate-related information.

For organisational GHG verification, CoZero assesses the GHG statement and supporting evidence against the applicable criteria and agreed verification requirements.

Each enquiry is reviewed to confirm the scope, criteria, required competence, impartiality, level of assurance and whether the activity falls within CoZero's current accredited scope.

If your organisation has prepared a GHG inventory or carbon footprint and requires independent verification, contact CoZero to discuss the applicable verification requirements.