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Glossary
Carbon and ESG reporting

What is ISO 14064?

Definition

ISO 14064 is a three-part ISO series for greenhouse gas accounting: Part 1 covers organization-level inventories, Part 2 covers reduction and removal projects, and Part 3 covers verification and validation of GHG statements.

Who uses which part

Companies that want an inventory an outside party will accept build it to Part 1. Developers of emission reduction or removal projects, often for carbon credit programs, quantify and monitor under Part 2. Verification bodies apply Part 3 when they check either kind of statement, and lenders, buyers and some regulators ask for a verification statement against it as their evidence.

Editions in force and what is changing

Per ISO technical committee TC 207/SC 7, the current editions are ISO 14064-1:2018, ISO 14064-2:2019 and ISO 14064-3:2019. ISO 14065:2020 sets requirements for the bodies that validate and verify, and ISO 14066:2023 sets competence requirements for their teams. Part 3 describes a process for giving assurance that GHG assertions are complete, accurate, consistent and transparent.

In July 2026 the GHG Protocol announced that its corporate standards and ISO 14064-1 will be consolidated into one co-branded corporate standard, with an integrated public consultation planned for Q2 2027.

What a verifier can trace in Aqueduct

A verifier samples activity data back to its source. In Aqueduct each reading sits under a site, floor, zone and device with its timestamp, and the device Health tab shows connection rate and battery or capacitor voltage, so gaps in the record are visible rather than silently filled. Bill validation compares supplier-stated consumption with sub-meter totals for the same period, which catches billing errors before they reach the inventory.

Questions

ISO 14064: common questions

ISO 14064 is the ISO series that turns greenhouse gas accounting into auditable statements. It defines how to design and report an inventory or a reduction project, and how a verifier tests those claims, so a reported emissions figure can carry a formal verification opinion. Compare the GHG Protocol.

Not in the way it is certified to a management system standard. It prepares an inventory that conforms to Part 1, and an independent body verifies the resulting GHG statement under Part 3, issuing a verification opinion at the agreed level of assurance.

Yes. Many companies calculate with GHG Protocol methods and then have the result verified against ISO 14064-3. The two are moving closer, and clean source data per site and meter serves either approach, which is why ESG reporting starts with metering.

No. ISO 14064 governs how emissions are counted and checked. Targets come from company policy or programs such as SBTi, which then rely on an ISO 14064 or GHG Protocol inventory to track progress from the base year.

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