How do you accurately and reliably calculate your organisation's CO2 emissions? The internationally recognised ISO 14064 standards provide a structured framework for measuring, reporting, and verifying greenhouse gases. Increasingly, as customers, investors, and policymakers demand that emissions figures are determined using recognised methods. This article delves into the content of ISO 14064 and how organisations can comply with this standard.
The content of ISO 14064-1 is based on the Greenhouse Gas Protocol which offers detailed, widely accepted guidelines and tools for calculating and reporting emissions. Both are compatible and can be used together, as the GHG Protocol offers detailed tools and methodologies that align with the formal requirements of ISO 14064. However the GHG protocol does not define verification criteria, which the ISO 14064 does.
What does ISO 14064 consist of?
The ISO 14064 series consists of three standards that provide a clear framework for both the quantification and verification of emissions reporting, which is essential for transparent and credible environmental management. It provides a framework for organisations to manage greenhouse gas emissions according to an internationally recognised framework.
- Inventory (14064-1): The first part of the standard is about creating an inventory of the organisation's greenhouse gas emissions. This involves collecting, quantifying, and aggregating data, as well as structuring your emissions report. It addresses aspects such as setting emission boundaries, identifying emission sources, using the correct quantification methods, managing data quality, and structuring the final greenhouse gas report.
- Reductions (14064-2): This standard offers guidance and requirements for quantifying, monitoring, and reporting greenhouse gas emission reductions or removals at the project level.
- Validation (14064-3): Part three of the standard describes the verification process for greenhouse gas emissions. It includes planning the verification, carrying out assessment procedures, and issuing the final opinion. The independent verifier uses this standard to check the report.
Why is ISO 14064-1 important for my business?
With the standard, businesses can directly make their emissions measurable through a recognised method, ensuring the same principles are maintained by all organisations that adhere to it. The standard also offers companies and organisations the following advantages:
- Transparency and reliability: An important advantage of the standard is the improvement of transparency. Investors, customers, and regulatory bodies gain direct insight into companies' emissions. They also know how the figures were calculated and can compare these performances with other companies.
- Compliance: It directly addresses requirements for independent verification set out in many regulations (such as the EU's CSRD, California SB-253), procurement criteria, or voluntary frameworks.
- Better data quality: The external review identifies the gaps and potential weaknesses in your reporting. The data will be more accurate and reliable, which will significantly improve the carbon accounting process.
- Manage risks: Because of the framework the standard provides, the risk of errors decreases. This directly reduces the chances of possible sanctions for non-compliance with laws and regulations and the reputational damage associated with inaccurate reports.
- Competitive advantage: Organisations that can demonstrate adherence to the ISO 14064 standard show commitment and dedication to reducing their ecological footprint and distinguish themselves from competitors who do not, or do not do so according to an internationally recognised standard.
- Benchmarking & comparability: It ensures that your greenhouse gas (GHG) reporting is consistent and easier to compare with that of other organisations following the same standards.
Five steps to ISO 14064 recognition
Preparing a greenhouse gas report that complies with the ISO 14064 standard is a structured process. By dividing it into clear steps, it becomes manageable for any organisation. Here is the practical approach:
Step 1: Define Boundaries
Decide what you’ll measure.
- Operational boundaries: Which processes and activities are in scope (e.g. offices, factories, vehicles, outsourced transport)?
- Organisational boundaries: Which entities, branches, or joint ventures are included?
Step 2: Collect Data
Gather reliable data on:
- Energy use (electricity, gas, district heating)
- Transport and travel (company vehicles, business trips, hired transport)
- Purchases (emissions from products/services bought)
- Waste (processing and disposal)
Step 3: Calculate Emissions
Use recognised emission factors to quantify CO2. ISO 14064 groups emissions into:
- Scope 1: Direct emissions (e.g. fuel use, heating)
- Scope 2: Indirect emissions from purchased energy
- Scope 3: Other indirect emissions (travel, transport, waste, supply chain)
Read this article for more information on using the right emission factors.
Step 4: Report Findings
Document your inventory, including:
- Boundaries used
- Collected data and methods
- Emissions per scope and year¡
- Comparisons, notes, and reduction targets
Step 5: Verify Results
Independent verification isn’t mandatory but adds credibility. An accredited party can confirm accuracy, strengthening trust with stakeholders.
The role of our experts
The entire process of setting up and carrying out a greenhouse gas inventory can seem overwhelming. Hedgehog's experts can guide you through this.
We provide support at every step of the process: from determining the correct boundaries and streamlining data collection, to performing carbon accounting, preparing the final report, reduction and verification. This ensures you have an accurate, correct, and complete report that meets all the requirements of the ISO 14064 standard.
We offer an independent perspective and a pragmatic approach. We are happy to look beyond just the numbers and help you identify the greatest opportunities for emission reduction. With a clear analysis of your CO2 footprint, we can make concrete recommendations to implement efficiency improvements and thus not only reduce your ecological impact but also lower your business costs. This shifts the focus from merely reporting to actually making your business more sustainable.
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