ISO 14064
International standard for GHG accounting and verification at the organisational level. ISO 14064-1 covers inventory design; ISO 14064-3 covers verification. Compatible with GHG Protocol methodology.
ISO 14064 is a three-part international standard for greenhouse gas accounting and verification. Part 1 (ISO 14064-1:2018) specifies requirements for designing and reporting a GHG inventory at the organisational level. Part 2 covers project-level GHG accounting. Part 3 (ISO 14064-3) covers the verification and validation process for GHG statements.
ISO 14064-1 vs GHG Protocol
ISO 14064-1 and GHG Protocol Corporate Standard are compatible and largely aligned. ISO 14064-1 explicitly references GHG Protocol methodology. The key distinction: ISO 14064 can be independently certified through ISO 14064-3 verification, providing a formal third-party attestation. GHG Protocol does not have a standalone certification programme.
When ISO 14064 is required
ISO 14064 certification is requested by some industrial buyers (particularly in European automotive and chemicals supply chains), by financial institutions for green loan structures, and by export certification bodies. For Indian manufacturers with BRSR as the primary obligation, ISO 14064 is not mandatory but GHG Protocol compliance (compatible with ISO 14064) is standard practice.
Verification under ISO 14064
ISO 14064-3 verification provides either limited or reasonable assurance — the same assurance levels used in financial auditing. Reasonable assurance (positive assurance statement) is the higher standard and required for some certifications.