© ISO 2018 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 INTERNATIONAL STANDARD ISO 14064-1 Second edition 2018-12 Reference number ISO 14064-1:2018(E)
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ISO 14064-1:2018(E) Foreword..........................................................................................................................................................................................................................................v Introduction................................................................................................................................................................................................................................vi 1 Scope.................................................................................................................................................................................................................................1 2 Normative references......................................................................................................................................................................................1 3 Terms and definitions.....................................................................................................................................................................................1 3.1 Terms relating to greenhouse gases..................................................................................................................................... 1 3.2 Terms relating to the GHG inventory process .............................................................................................................. 3 3.3 Terms relating to biogenic material and land use .................................................................................................... 5 3.4 Terms relating to organizations, interested parties and verification ...................................................... 5 4 Principles .....................................................................................................................................................................................................................7 4.1 General........................................................................................................................................................................................................... 7 4.2 Relevance..................................................................................................................................................................................................... 7 4.3 Completeness........................................................................................................................................................................................... 7 4.4 Consistency................................................................................................................................................................................................ 7 4.5 Accuracy........................................................................................................................................................................................................ 7 4.6 Transparency............................................................................................................................................................................................ 7 5 GHG inventory boundaries.........................................................................................................................................................................7 5.1 Organizational boundaries........................................................................................................................................................... 7 5.2 Reporting boundaries....................................................................................................................................................................... 8 5.2.1 Establishing reporting boundaries .................................................................................................................. 8 5.2.2 Direct GHG emissions and removals............................................................................................................... 8 5.2.3 Indirect GHG emissions.............................................................................................................................................. 8 5.2.4 GHG inventory categories......................................................................................................................................... 8 6 Quantification of GHG emissions and removals...................................................................................................................9 6.1 Identification of GHG sources and sinks ........................................................................................................................... 9 6.2 Selection of quantification approach................................................................................................................................... 9 6.2.1 General...................................................................................................................................................................................... 9 6.2.2 Data selection and collection used for quantification ..................................................................... 9 6.2.3 Selection or development of GHG quantification model............................................................10 6.3 Calculation of GHG emissions and removals..............................................................................................................10 6.4 Base-year GHG inventory............................................................................................................................................................10 6.4.1 Selection and establishment of base year...............................................................................................10 6.4.2 Review of base-year GHG inventory.............................................................................................................11 7 Mitigation activities........................................................................................................................................................................................11 7.1 GHG emission reduction and removal enhancement initiatives...............................................................11 7.2 GHG emission reduction or removal enhancement projects........................................................................12 7.3 GHG emission reduction or removal enhancement targets ..........................................................................12 8 GHG inventory quality management.............................................................................................................................................12 8.1 GHG information management..............................................................................................................................................12 8.2 Document retention and record keeping......................................................................................................................13 8.3 Assessing uncertainty....................................................................................................................................................................13 9 GHG reporting.......................................................................................................................................................................................................14 9.1 General........................................................................................................................................................................................................14 9.2 Planning the GHG report.............................................................................................................................................................14 9.3 GHG report content..........................................................................................................................................................................14 9.3.1 Required information...............................................................................................................................................14 9.3.2 Recommended information.................................................................................................................................15 9.3.3 Optional information and associated requirements......................................................................16 10 Organization’s role in verification activities........................................................................................................................16 Annex A (informative) Process to consolidate data...........................................................................................................................17 © ISO 2018 – All rights reserved iii Contents Page
ISO 14064-1:2018(E) Annex B (informative) Direct and indirect GHG emissions categorization...............................................................19 Annex C (informative) Guidance on the selection, collection and use of data for GHG quantification approach for direct emissions ....................................................................................................................25 Annex D (normative) Treatment of biogenic GHG emissions and CO2 removals ................................................32 Annex E (normative) Treatment of electricity ........................................................................................................................................33 Annex F (informative) GHG inventory report structure and organization................................................................35 Annex G (informative) Agricultural and forestry guidance.......................................................................................................38 Annex H (informative) Guidance for the process of identifying significant indirect GHG emissions...................................................................................................................................................................................................................44 Bibliography.............................................................................................................................................................................................................................46 iv © ISO 2018 – All rights reserved
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