Overview
SIST EN ISO 14064-3:2019 (identical to EN ISO 14064-3:2019 / ISO 14064-3:2019) specifies principles, requirements and guidance for the verification and validation of greenhouse gas (GHG) statements. Applicable to organization, project and product GHG statements, the standard sets out how independent assurance providers should plan, execute and report on GHG verification and validation engagements. It supersedes the 2012 edition and is part of the ISO 14064 family. The ISO 14060 family is GHG-programme neutral-programme-specific rules may add further requirements.
Key topics and technical requirements
- Principles: impartiality, evidence-based approach, fair presentation, documentation and conservativeness.
- Pre-engagement requirements: defining type of engagement, level of assurance, objectives, criteria, scope and materiality thresholds.
- Team competence and selection: requirements for verifier/validator qualifications and independence.
- Planning and risk assessment: strategic analysis, materiality and risk-based sampling to focus effort where misstatements are most likely.
- Evidence gathering techniques: document review, data tracing, estimate testing, and site visits as appropriate.
- Verification vs. validation: verification evaluates the accuracy and completeness of reported GHG statements; validation assesses the robustness of methodologies, assumptions and design used to generate GHG assertions.
- Reporting and opinions: requirements for draft and final reports, verification/validation opinions, and documented conclusions. The standard also addresses independent review and issuance of the opinion.
- Specific requirements: communication protocols, treatment of intentional misstatement, sufficiency of evidence and recordkeeping.
Practical applications - who uses this standard
- GHG verifiers, validation bodies and auditors - to structure reliable assurance engagements and produce defensible opinions.
- Corporate sustainability and environmental managers - to prepare GHG inventories and statements that meet verification expectations.
- Project developers and product footprint teams - to validate project baselines, methodologies and product-level GHG claims.
- Regulators, certification schemes and buyers of carbon credits - to understand assurance rigor behind GHG claims.
- Consultants and assurance providers - to design sampling, testing and reporting processes aligned with ISO 14064-3 requirements.
Related standards
- ISO 14064 family (Parts 1–2 cover organizational and project-level GHG accounting and reporting).
- ISO 14060 family (GHG programme neutrality - programme-specific rules may supplement ISO 14064-3).
This standard is essential for credible greenhouse gas verification, GHG validation, and improving transparency and trust in corporate and project-level GHG statements.
