ISO 14064-1: The standard for organisational greenhouse gas emission reporting

In the journey toward climate action and sustainability, knowing where to start is crucial. That’s where international standards like ISO 14064-1 come in. This globally recognised framework helps organisations measure, manage, and transparently communicate their greenhouse gas (GHG) emissions.

What is ISO 14064-1?

ISO 14064-1 is a key international standard that lays the foundation for building a GHG emissions inventory. It’s more than just collecting data, it requires following strict, globally recognised criteria across every step: from system design and data collection to verification and reporting.

It applies to all organisations, public or private, large or small, that have a defined administrative and operational structure.

The standard is grounded in five core principles that ensure the quality and reliability of the emissions inventory:

• Relevance: Include only data and sources relevant to the reporting goals.
  
  
• Completeness: All significant sources and sinks must be accounted for.
  
  
• Consistency: The inventory must support comparisons across time and datasets.
  
  
• Accuracy: Minimise errors and uncertainty.
  
  

• Transparency: Document everything clearly for informed decision-making.

Defining boundaries and responsibility

One of the first steps in implementing the greenhouse gas protocol corporate standard is defining the boundaries of the emissions inventory, what to include, and how to report it. ISO 14064-1 proposes two main approaches:

• Control Approach: Include only emissions and removals from assets the organisation directly controls (operationally or financially).
  
  
• Equity Share Approach: Report emissions proportionate to the organisation’s ownership share.

How ISO 14064-1 classifies emissions

Not all emissions are created equal. According to the GHG Protocol, ISO 14064-1 categorises emissions as:

• Direct emissions: From sources the organisation directly controls (e.g., company-owned boilers or vehicles).
  
  
• Direct removals: GHG removals from sinks under direct control (e.g., corporate forests).
  
  
• Indirect emissions: Resulting from organisational activities, but from sources not directly controlled (e.g., purchased electricity, third-party transport).

Indirect emissions deserve special attention. Organisations decide which to include, but must clearly justify the criteria used. Significant sources cannot be omitted arbitrarily.

These emissions are further classified into six categories, covering everything from energy production to transportation and product-related emissions. Each category is broken down into:

• Anthropogenic biogenic
  

• Non-biogenic
  

• Non-anthropogenic biogenic
  
  

This level of detail is essential for accurate greenhouse gas emission reporting regulation compliance.

Understanding Global Warming Potential (GWP)

ISO 14064-1 requires organisations to report each major greenhouse gas, such as CO₂, methane (CH₄), nitrous oxide (N₂O), NF₃, SF₆, and others, using a common metric: tons of CO₂ equivalent (tCO₂eq).

This metric considers the Global Warming Potential (GWP), which quantifies how much a specific gas contributes to climate change compared to CO₂. 

For example, one ton of methane has a significantly greater warming effect than one ton of CO₂. ISO 14064-1 mandates the use of GWP100 values, those calculated over a 100-year time horizon, as recommended by the IPCC (Intergovernmental Panel on Climate Change).

When and how to measure emissions

Every emissions inventory must refer to a clearly defined time period that accurately reflects the organisation's activities. During this timeframe, all relevant data for emissions and removals must be collected.

Calculation methods vary by category, but often rely on emission factors, standardised parameters that estimate emissions based on available data such as energy consumption.

Importantly, the chosen methodology must be fully documented, justified, and updated whenever organisational boundaries, activities, or goals change.

The GHG Report: A strategic advantage

Publishing a GHG Report isn’t just a compliance step, it’s a powerful opportunity. According to the greenhouse gas protocol corporate standard, as named by the ISO 14064-1, a credible GHG Report must include:

• Organisational objectives and environmental policy
  
  
• Target audiences of the report
  
  
• Defined boundaries and time period
  
  
• Inventory management model
  
  
• Emission results and methodologies used
  
  

Such reporting enhances transparency, traceability, and trust among internal and external stakeholders.

How Green Future Project Supports You

Implementing ISO 14064-1 and the GHG accounting protocol can seem complex, but modern solutions simplify the process. Green Future Project’s software platform is built to streamline the monitoring, calculation, and reporting of GHG emissions in compliance with ISO 14064-1.

With our expert support, your organisation can:

• Analyse daily energy consumption and reduce waste
  
• Accurately calculate your carbon footprint using the ISO 14064-1 standard
  
• Generate certifiable GHG reports, cutting down time and cost compared to traditional consulting
  
  

Why it matters

Complying with the greenhouse gas protocol and greenhouse gas emission reporting regulations isn't just about meeting legal requirements, it’s about understanding the effects of the enhanced greenhouse effect and actively working to reduce your climate impact.

At Green Future Project, we help you transform data into action, bringing clarity, credibility, and climate responsibility into your organisation’s core.