Overview
EN ISO 14064-1:2019 (ISO 14064-1:2018) sets out requirements and guidance for the quantification and reporting of greenhouse gas (GHG) emissions and removals at the organization level. Adopted by CEN, this standard is part of the ISO 14064 series and is GHG programme neutral - it establishes principles for designing, developing, managing, reporting and verifying an organization’s GHG inventory while allowing additional programme-specific requirements where applicable.
Keywords: EN ISO 14064-1:2019, ISO 14064-1:2018, greenhouse gas inventory, GHG reporting, carbon accounting, organizational GHG
Key Topics
- Principles: Relevance, completeness, consistency, accuracy and transparency for GHG information.
- Inventory boundaries: Rules for setting organizational and reporting boundaries; categorization of direct and indirect GHG emissions.
- Quantification: Identification of GHG sources and sinks; selection of quantification approaches and models; data selection and collection; calculation methods.
- Base year: Selection, establishment and review of a base‑year GHG inventory for trend analysis and target setting.
- Mitigation activities: Guidance on emission reduction and removal enhancement initiatives, projects and targets.
- Quality management: Data management, document retention, uncertainty assessment and inventory quality controls.
- Reporting requirements: Required, recommended and optional report content and planning of GHG reports.
- Verification role: Organization’s responsibilities when subject to internal or third‑party verification.
- Annexes: Practical guidance including consolidation processes, direct/indirect categorization, treatment of biogenic emissions, electricity, reporting structure and sector guidance (e.g., agriculture and forestry).
Applications and Who Uses It
This standard is widely used for:
- Corporate sustainability reporting and carbon accounting to support transparency and stakeholder communication.
- Regulatory and voluntary programmes where a robust organizational GHG inventory is needed.
- Setting and tracking emission reduction targets, tracking progress versus a base year.
- Third‑party verification preparation and evidence management.
Primary users:
- Sustainability and environmental managers
- Environmental consultants and auditors
- Internal audit, compliance and reporting teams
- Certifying bodies and regulators
Benefits include improved consistency of GHG inventories, credible reporting for investors and customers, and a standardized approach to quantifying emissions and removals.
Related Standards
- ISO 14064 series (Parts 2 and 3) - project-level and verification guidance
- ISO 14001 - environmental management systems (complementary for broader EMS integration)
For organizations implementing corporate carbon accounting, EN ISO 14064-1:2019 is a foundational standard to ensure reliable, comparable and verifiable GHG inventories.
