SIST EN ISO 14064-1:2019

SLOVENSKI STANDARD
oSIST prEN ISO 14064-1:2017
01-september-2017
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Greenhouse gases - Part 1: Specification with guidance at the organization level for
quantification and reporting of greenhouse gas emissions and removals (ISO/DIS 14064-
1:2017)
Treibhausgase - Teil 1: Spezifikation mit Anleitung zur quantitativen Bestimmung und
Berichterstattung von Treibhausgasemissionen und Entzug von Treibhausgasen auf
Organisationsebene (ISO/DIS 14064-1:2017)
Gaz à effet de serre - Partie 1: Spécifications et lignes directrices, au niveau des
organismes, pour la quantification et la déclaration des émissions et des suppressions
des gaz à effet de serre (ISO/DIS 14064-1:2017)
Ta slovenski standard je istoveten z: prEN ISO 14064-1
ICS:
13.020.40 Onesnaževanje, nadzor nad Pollution, pollution control
onesnaževanjem in and conservation
ohranjanje
oSIST prEN ISO 14064-1:2017 en
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.

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oSIST prEN ISO 14064-1:2017

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oSIST prEN ISO 14064-1:2017
DRAFT INTERNATIONAL STANDARD
ISO/DIS 14064-1
ISO/TC 207/SC 7 Secretariat: SCC
Voting begins on: Voting terminates on:
2017-06-29 2017-09-20
Greenhouse gases —
Part 1:
Specification with guidance at the organization level for
quantification and reporting of greenhouse gas emissions
and removals
Gaz à effet de serre —
Partie 1: Spécifications et lignes directrices, au niveau des organismes, pour la quantification et la
déclaration des émissions et des suppressions des gaz à effet de serre
ICS: 13.020.40
THIS DOCUMENT IS A DRAFT CIRCULATED
This document is circulated as received from the committee secretariat.
FOR COMMENT AND APPROVAL. IT IS
THEREFORE SUBJECT TO CHANGE AND MAY
NOT BE REFERRED TO AS AN INTERNATIONAL
STANDARD UNTIL PUBLISHED AS SUCH.
IN ADDITION TO THEIR EVALUATION AS
ISO/CEN PARALLEL PROCESSING
BEING ACCEPTABLE FOR INDUSTRIAL,
TECHNOLOGICAL, COMMERCIAL AND
USER PURPOSES, DRAFT INTERNATIONAL
STANDARDS MAY ON OCCASION HAVE TO
BE CONSIDERED IN THE LIGHT OF THEIR
POTENTIAL TO BECOME STANDARDS TO
WHICH REFERENCE MAY BE MADE IN
Reference number
NATIONAL REGULATIONS.
ISO/DIS 14064-1:2017(E)
RECIPIENTS OF THIS DRAFT ARE INVITED
TO SUBMIT, WITH THEIR COMMENTS,
NOTIFICATION OF ANY RELEVANT PATENT
RIGHTS OF WHICH THEY ARE AWARE AND TO
©
PROVIDE SUPPORTING DOCUMENTATION. ISO 2017

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oSIST prEN ISO 14064-1:2017
ISO/DIS 14064-1:2017(E)

COPYRIGHT PROTECTED DOCUMENT
© ISO 2017, Published in Switzerland
All rights reserved. Unless otherwise specified, no part of this publication may be reproduced or utilized otherwise in any form
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ii © ISO 2017 – All rights reserved

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oSIST prEN ISO 14064-1:2017
ISO DIS 14064-1:2017(E)
26 Contents Page
27 Foreword . 5
28 Introduction. 6
29 0.1  Background . 6
30 0.2  Base GHG quantification concepts used by this standard . 8
31 0.3  Significance of “explain”, “justify” and “document” when used in this standard . 8
32 1  Scope . 9
33 2  Normative references . 9
34 3  Terms and definiti ons . 9
35 3.1  Terms relating to greenhouse gases . 9
36 3.2  Terms relating to GHG inventory process . 11
37 3.3  Terms relating to biogenic material and land use . 13
38 3.4  Terms relating to organizations, interested parties and verification . 13
39 4  Principles . 14
40 4.1  General . 14
41 4.2  Relevance . 14
42 4.3  Completeness . 14
43 4.4  Consistency . 15
44 4.5  Accuracy . 15
45 4.6  Transparency . 15
46 5  GHG inventory boundaries . 15
47 5.1  Organizational boundaries . 15
48 5.2  Reporting boundaries . 15
49 5.2.1  Establishing reporting boundaries . 15
50 5.2.2  Direct GHG emissions and removals . 16
51 5.2.3  Indirect GHG emissions . 16
52 5.2.4  GHG inventory categories . 16
53 6  Quantification of GHG emissions and removals . 17
54 6.1  Identification of GHG sources and sinks . 17
55 6.2  Selection of quantification approach . 17
56 6.2.1  Data selection and collection used for quantification . 17
57 6.2.2  Selection or development of GHG quantification model . 18
58 6.3  Calculation of GHG emissions and removals . 18
59 6.4  Base-year GHG inventory . 18
60 6.4.1  Selection and establishment of base-year . 18
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oSIST prEN ISO 14064-1:2017
ISO DIS 14064-1:2017(E)
61 6.4.2  Review of base-year GHG inventory . 19
62 7  Mitigation activities . 19
63 7.1  GHG emission reduction and removal enhancement initiatives . 19
64 7.2  GHG emission reduction or removal enhancement projects . 20
65 7.3  GHG emission reduction or removal enhancement targets . 20
66 8  GHG inventory quality management . 21
67 8.1  GHG information management . 21
68 8.2  Document retention and record keeping . 21
69 8.3  Assessing uncertainty . 22
70 9  Reporting of GHG . 22
71 9.1  General . 22
72 9.2  Planning the GHG report . 22
73 9.3  GHG report content . 23
74 10  Organization's role in verification activities . 24
75 Annex A (informative) Process to consolidate data . 25
76 Annex B (informative) Direct and indirect GHG emissions categorization . 27
77 Annex C (informative) Guidance on the selection, collection and use of data for GHG
78 quantification approach for direct emissions . 34
79 Annex D (normative) Biogenic GHG emissions and CO removals . 41
2
80 Annex E (normative) Treatment of imported electricity that is consumed by the organization,
81 and of exported electricity generated by the organization . 42
82 Annex F (informative) GHG inventory report structure and organization . 43
83 Annex G (informative) Agricultural and forestry guidance . 46
84 Annex H (informative) Guidances for the identification process of significant indirect GHG
85 emissions (Subclause 5.2.3) . 51
86 Bibliography . 53
87
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oSIST prEN ISO 14064-1:2017
ISO DIS 14064-1:2017(E)
88 Foreword
89 ISO (the International Organization for Standardization) is a worldwide federation of national
90 standards bodies (ISO member bodies). The work of preparing International Standards is normally
91 carried out through ISO technical committees. Each member body interested in a subject for which a
92 technical committee has been established has the right to be represented on that committee.
93 International organizations, governmental and non‐governmental, in liaison with ISO, also take part in
94 the work. ISO collaborates closely with the International Electrotechnical Commission (IEC) on all
95 matters of electrotechnical standardization.
96 The procedures used to develop this document and those intended for its further maintenance are
97 described in the ISO/IEC Directives, Part 1. In particular the different approval criteria needed for the
98 different types of ISO documents should be noted. This document was drafted in accordance with the
99 editorial rules of the ISO/IEC Directives, Part 2 (see www.iso.org/directives).
100 Attention is drawn to the possibility that some of the elements of this document may be the subject of
101 patent rights. ISO shall not be held responsible for identifying any or all such patent rights. Details of
102 any patent rights identified during the development of the document will be in the Introduction and/or
103 on the ISO list of patent declarations received (see www.iso.org/patents).
104 Any trade name used in this document is information given for the convenience of users and does not
105 constitute an endorsement.
106 For an explanation on the meaning of ISO specific terms and expressions related to conformity
107 assessment, as well as information about ISO's adherence to the WTO principles in the Technical
108 Barriers to Trade (TBT) see the following URL: Foreword ‐ Supplementary information)
109 The committee responsible for this document is Technical Committee ISO/TC 207 Environmental
110 management, Subcommittee SC 7 Greenhouse gas management and related activities.
111 This second edition cancels and replaces the first edition (ISO 14064‐1:2006), which has been
112 technically revised.
113 The main changes compared to the previous edition are described below:
114 — the 2006 standard edition was developed with a specific focus on energy intensive sector. That
115 version paid particular attention to energy indirect GHG emissions (now renamed as "indirect GHG
116 emissions from energy"), in addition to direct GHG emissions.
117 However, a growing number of organizations in other sectors, are recognizing the importance and
118 significance of indirect emissions and developing GHG inventories including in it more types of “indirect
119 GHG emissions” across the value chain. For these reasons, this version of the standard introduces a new
120 approach to reporting boundaries, facilitating more organizations to develop a GHG inventory and to
121 expand the inclusion of indirect GHG emissions.
122 "Other indirect GHG emissions" is now renamed as "indirect GHG emissions" and classified into six
123 specific categories including a process with requirements and guidance.
124 — "Operational boundaries" is renamed "reporting boundaries", for clarification and easiness.
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oSIST prEN ISO 14064-1:2017
ISO DIS 14064-1:2017(E)
125 Introduction
126 0.1 Background
127 Climate change arising from anthropogenic activity has been identified as one of the greatest challenges
128 facing the world and will continue to affect business and citizens over future decades.
129 Climate change has implications for both human and natural systems and could lead to significant
130 impacts on resource availability, economic activity and human wellbeing. In response, international,
131 regional, national, and local initiatives are being developed and implemented by public and private
132 sectors to mitigate greenhouse gas (GHG) concentrations in the Earth's atmosphere as well as to
133 facilitate adaptation to climate change.
134 There is a need for an effective and progressive response to the urgent threat of climate change on the
135 basis of the best available scientific knowledge. ISO produces documents that support the
136 transformation of scientific knowledge into tools that will help address climate change.
137 GHG initiatives on mitigation rely on the quantification, monitoring, reporting and verification of GHG
138 emissions and/or removals.
139 ISO 14060 series provides clarity and consistency for quantifying, monitoring, reporting and validating
140 or verifying GHG emissions and removals to support sustainable development through low‐carbon
141 economy and it also benefits organizations, project proponents and stakeholders worldwide by
142 providing clarity and consistency for quantifying, monitoring, reporting and validating or verifying GHG
143 emissions and removals. Specifically, use of ISO 14060 series:
144 — enhances the environmental integrity of GHG quantification;
145 — enhances the credibility, consistency, and transparency of GHG quantification, monitoring,
146 reporting, validation and verification;
147 — facilitates the development and implementation of GHG management strategies and plans;
148 — facilitates the development and implementation of mitigation actions through emission reductions
149 or removal enhancements;
150 — facilitates the ability to track performance and progress in the reduction of GHG emissions and/or
151 increase in GHG removals; and
152 — facilitates GHG emission reductions or removal enhancements.
153 Applications of ISO 14060 series include:
154 — corporate decisions such as: identifying emission reduction opportunities and increasing
155 profitability by reducing energy consumption;
156 — carbon risk management such as: the identification and management of risks and opportunities;
157 — voluntary initiatives such as: participation in voluntary GHG registry or sustainability reporting
158 initiatives;
159 — GHG markets such as: the buying and selling of GHG allowances or credits;
160 — regulatory/government GHG programmes such as: credit for early action, agreements or national
161 and local reporting initiatives.
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oSIST prEN ISO 14064-1:2017
ISO DIS 14064-1:2017(E)
162 ISO 14064‐1 details principles and requirements for designing, developing, managing and reporting
163 organization‐level GHG inventories.
164 It includes requirements for determining GHG emission and removal boundaries, quantifying an
165 organization's GHG emissions and removals and identifying specific company actions or activities aimed
166 at improving GHG management.
167 It also includes requirements and guidance on inventory quality management, reporting, internal
168 auditing and the organization's responsibilities in verification activities.
169 ISO 14064‐2 details principles and requirements for determining baselines, and monitoring, quantifying
170 and reporting of project emissions. It focuses on GHG projects or project‐based activities specifically
171 designed to reduce GHG emissions and/or enhance GHG removals. It provides the basis for GHG
172 projects to be validated and verified.
173 ISO 14064‐3 details requirements for verifying GHG statements related to GHG inventories, GHG
174 projects, and carbon footprints of products. It describes the process for validation or verification
175 including validation or verification planning, assessment procedures, and the evaluation of
176 organizational, project and product GHG statements. ISO 14064‐3 can be used by first, second and third
177 parties.
178 ISO 14066 (Text will be provided by the responsible WG before 14067 publication).
179 ISO 14067 defines requirements for the quantification of carbon footprint of product. The aim of this
180 standard is to quantify GHG emissions associated with the life cycle stages of a product beginning with
181 resource extraction and raw material sourcing and extending through the production, use and end‐of‐
182 life phases of the product.
183 ISO TR 14069 intents to assist users in the application of ISO 14064‐1, providing guidelines and
184 examples for improving transparency in the quantification of emissions and their reporting. This
185 Technical report does not provide additional guidance to 14064‐1.
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oSIST prEN ISO 14064-1:2017
ISO DIS 14064-1:2017(E)
186
187 Figure 1 — Relationship among the three parts of ISO 14064 and other standards related to
188 validation and verification
189 0.2 Base GHG quantification concepts used by this standard
190 ISO 14064‐1 incorporates many key concepts developed over a number of years. Users of the standard
191 are referred to items [3] through [15] of the Bibliography for (examples of) additional guidance on
192 them.
193 0.3 Significance of “explain”, “justify” and “document” when used in this standard
194 Some clauses require users of this part of ISO 14064 to explain and to justify the use of certain
195 approaches or decisions taken. Explanation will generally include (i) how approaches were used or
196 decision taken and (ii) why approaches were chosen or decisions made.
197 Justification has two more criteria: (iii) why alternative approaches were not chosen and (iv) display
198 supporting date or analysis requested.
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oSIST prEN ISO 14064-1:2017
ISO DIS 14064-1:2017(E)
199 Greenhouse gases — Part 1: Specification with guidance at the
200 organization level for quantification and reporting of greenhouse
201 gas emissions and removals
202 1 Scope
203 This part of ISO 14064 specifies principles and requirements at the organization level for quantification
204 and reporting of greenhouse gas (GHG) emissions and removals. It includes requirements for the
205 design, development, management, reporting and verification of an organization's GHG inventory.
206 ISO 14064 is GHG programme neutral. If a GHG programme is applicable, requirements of that GHG
207 programme are additional to the requirements of ISO 14064.
208 2 Normative references
209 There are no normative references.
210 3 Terms and definitions
211 For the purposes of this document, the following terms and definitions apply.
212 3.1 Terms relating to greenhouse gases
213 3.1.1
214 greenhouse gas
215 GHG
216 gaseous constituent of the atmosphere, both natural and anthropogenic, that absorbs and emits
217 radiation at specific wavelengths within the spectrum of infrared radiation emitted by the Earth's
218 surface, the atmosphere, and clouds
219 Note 1 to entry: For list of greenhouse gases see latest Intergovernmental Panel on Climate Change (IPCC)
220 Assessment Report.
221 Note 2 to entry: Water vapour and ozone are anthropogenic as well as natural greenhouse gases but are not
222 included as recognized greenhouse gases due to difficulties, in most cases, in isolating the human‐induced
223 component of global warming attributable to their presence in the atmosphere.
224 Note 3 to entry: The focus of this document is limited to long‐lived GHGs and it therefore excludes climate effects
225 due to changes in surface reflectivity (albedo) and short‐lived radiative forcing agents (e.g. black carbon and
226 aerosols).
227 3.1.2
228 greenhouse gas source
229 GHG source
230 process that releases a GHG into the atmosphere
231 3.1.3
232 greenhouse gas sink
233 GHG sink
234 process that removes a GHG from the atmosphere
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oSIST prEN ISO 14064-1:2017
ISO DIS 14064-1:2017(E)
235 3.1.4
236 greenhouse gas reservoir
237 GHG reservoir
238 component, other than the atmosphere, which has the capacity to accumulate greenhouse gases, and
239 store and release the greenhouse gases
240 Note 1 to entry: Oceans, soils and forests are examples of reservoirs.
241 Note 2 to entry: GHG capture and storage is one of the processes that results in a GHG reservoir.
242 3.1.5
243 greenhouse gas emission
244 GHG emission
245 release of a GHG to the atmosphere
246 3.1.6
247 greenhouse gas removal
248 GHG removal
249 withdrawal of a GHG from the atmosphere
250 3.1.7
251 greenhouse gas emission factor
252 GHG emission factor
253 coefficient relating activity data with the GHG emission
254 3.1.8
255 greenhouse gas removal factor
256 GHG removal factor
257 coefficient relating activity data with the GHG removal
258 Note 1 to entry: A greenhouse gas emission or removal factor could include an oxidation component.
259 3.1.9
260 direct greenhouse gas emission
261 direct GHG emission
262 GHG emission from greenhouse gas sources (3.1.2) owned or controlled by the organization
263 Note 1 to entry: This part of ISO 14064 uses the concepts of equity share or control (financial or operational
264 control) to establish organizational boundaries
265 3.1.10
266 direct greenhouse gas removal
267 direct GHG removal
268 GHG removal (3.1.6) from greenhouse gas sinks (3.1.3) owned or controlled by the organization
269 3.1.11
270 indirect greenhouse gas emissions
271 indirect GHG emissions
272 GHG emissions, which are a consequence of an organization's operations and activities, but arise from
273 greenhouse gas sources (3.1.2) that are not owned or controlled by the organization
274 Note 1 to entry: Those emissions occur generally in the upstream and/or downstream chain.
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oSIST prEN ISO 14064-1:2017
ISO DIS 14064-1:2017(E)
275 3.1.12
276 global warming potential
277 GWP
278 index, based on radiative properties of greenhouse gases (GHGs), measuring the radiative forcing
279 following a pulse emission of a unit mass of a given GHG in the present‐day atmosphere integrated over
280 a chosen time horizon, relative to that of carbon dioxide (CO2)
281 3.1.13
282 carbon dioxide equivalent
CO e
2
283
284 unit for comparing the radiative forcing of a GHG to that of carbon dioxide
285 Note 1 to entry: The carbon dioxide equivalent is calculated using the mass of a given GHG multiplied by its global
286 warming potential (3.1.12).
287 3.2 Terms relating to GHG inventory process
288 3.2.1
289 greenhouse gas activity data
290 GHG activity data
291 quantitative measure of activity that results in a GHG emission or removal
292 Note 1 to entry: Examples of GHG activity data include the amount of energy, fuels or electricity consumed,
293 material produced, service provided or area of land affected. Quantitative measure(s) of activity that results in a
294 GHG emission or removals by a source or sink.
295 3.2.2
296 primary data
297 quantified value of a process or an activity obtained from a direct measurement or a calculation based
298 on direct measurements
299 Note 1 to entry: Primary data may include GHG emission factor (3.1.7) or GHG removal factor (3.1.8) and/or GHG
300 activity data (3.2.1)
301 3.2.3
302 site-specific data
303 primary data obtained within the organizational boundary (3.4.7)
304 Note 1 to entry: All site‐specific data are primary data (3.2.2) but not all primary data are site‐specific data
305 3.2.4
306 secondary data
307 data obtained from sources other than primary data
308 Note 1 to entry: Such sources can include databases and published literature validated by competent authorities.
309 3.2.5
310 greenhouse gas statement
311 GHG statement
312 factual and objective [declaration, disclosure] related to GHG made by the responsible party (3.4.3)
313 Note 1 to entry: The use of the word 'statement' does not necessarily denote a statutory responsibility.
314 Note 2 to entry: The GHG statement may be presented at a point in time or may cover a specified period of time.
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oSIST prEN ISO 14064-1:2017
ISO DIS 14064-1:2017(E)
315 Note 3 to entry: The GHG statement provided by the responsible party should be clearly identifiable, capable of
316 consistent evaluation or measurement against suitable criteria by a verifier.
317 Note 4 to entry: The GHG statement could be provided in the form of a greenhouse gas report (3.2.9).
318 3.2.6
319 greenhouse gas inventory
320 GHG inventory
321 list of greenhouse gas sources, sinks, and their quantified greenhouse gas emissions and removals
322 3.2.7
323 greenhouse gas project
324 GHG gas project
325 activity or activities that alter the conditions of a GHG basel
...