Understanding ISO 14064

What is ISO 14064?

Measuring carbon, a prerequisite for transition

The ecological transition cannot be decreed; it must be measured. Over the past fifteen years, the ISO 14064 standard has established itself as an international reference framework for calculating, verifying and reporting greenhouse gas (GHG) emissions.

The story of ISO 14064 began in 2006. A few years earlier, the Kyoto Protocol (1997) had set quantified emission reduction targets. Carbon markets were born, with the possibility of buying and selling emission quotas and credits from emission reduction projects. But the problem was how to guarantee the reliability of the calculations.

It is against this backdrop that the International Organization for Standardization (ISO) has published the 14064 series. It completes the ISO 14000 family, dedicated to environmental management, by providing a common language and a clear methodology for carbon accounting. The standard is divided into three parts, corresponding to the different stages of a GHG emissions reduction strategy.

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ISO 14064-1 for GHG emissions inventories

This is the most widely used part of ISO 14064, as it is aimed directly at organizations (companies, local authorities, public institutions). It sets out the methodology for quantifying and reporting greenhouse gas emissions and removals.

ISO 14064-1 sets out the principles for :

• Define the organizational scope of the valuation. The company must specify the entities included in its inventory (subsidiaries, sites, activities under operational or financial control).
• Définir le périmètre opérationnel en identifiant les sources d’émissions et en les classant en trois catégories selon les scopes du GHG Protocol (du bilan carbone).
  • Scope 1 direct emissions concern the company’s activities. They correspond, for example, to the combustion of fuels and fossil fuels for industrial processes.
  • Indirect emissions (scope 2) are linked to the consumption of energy purchased by the company, whose emissions occur outside its direct scope (electricity, heat and cold).
  • Finally, scope 3 covers all other indirect emissions linked to the company’s value chain, outside its direct control, such as emissions resulting from employee travel, raw materials, product and equipment use…

All data must be documented (invoices, meter readings, logistics reports, etc.). The emission factors used must come from recognized sources (ADEME in France, for example). The aim of ISO 14064-1 is to ensure the transparency and traceability of carbon footprint data. Data must be verifiable and comparable over time.

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ISO 14064-2 for emission reduction or sequestration projects

The second part of ISO 14064 is aimed at project developers who want to demonstrate that their actions result in real emission reductions or additional carbon storage. It sets out the guidelines for quantifying and monitoring emissions, and the methodology for drafting project reports. More specifically, the main requirements of ISO 14064-2 are as follows:

• Establish a reference scenario. This stage involves calculating emissions in the absence of the project, i.e. what would happen if the project did not exist. For example, the situation of a factory that would continue to operate with its old boiler. Biotechnologies and bioproduction, such as biomolecules and medical technologies.
• Measure CO2 reduction or sequestration. This involves comparing the project’s actual emissions (modernized boilers, reforestation program, etc.) with the reference scenario. The difference is the GHG reduction. Any emissions induced by the project outside its organizational perimeter must also be taken into account. If an emission reduction in one sector leads to an increase elsewhere (relocation of polluting production, for example), this must also be taken into account.
• Evaluate the permanence of results. The ISO 14064-2 standard requires follow-up measures to be put in place to ensure long-term effectiveness. A planted forest, for example, must be protected over the long term.

ISO 14064-3 for independent verification and validation

The third part of the standard is aimed at auditors, certifiers and independent third parties. It defines how to verify that an inventory or project complies with the standard, and that the data published is reliable. It is therefore a methodology for the third-party verification and validation process. The main stages defined by ISO 14064-3 are as follows:

• Planning. The auditor and the company define the scope and expected level of assurance. The standard leaves open the possibility of choosing between a reasonable level of assurance and a limited level of assurance.
  • In the first case, the audit is in-depth. It may be selected as part of a regulatory requirement.
  • In the second case, the audit is simpler. Although it is rigorous, it is less in-depth and enables us to meet the requirements of a voluntary approach (an internal report, for example).
• Data evaluation. In this phase, the auditor concentrates on analyzing data collection methods, data sources, emission factors used, and so on.
• Testing and sampling. Field verifications can be carried out, as well as checks on readings and comparisons with other sources.
• Uncertainty management. This stage aims to assess the robustness of the calculations, and identify the risks of error.
• Drafting of the audit report, in which the auditor gives his or her conclusions on compliance with the requirements of ISO 14064-3 and the credibility of the results.

Why use ISO 14064?

Adopting the ISO 14064 standard is of major strategic interest to companies wishing to place their climate action within a recognized and credible framework. In an environment where regulations are tightening and pressure from investors, customers and public opinion is increasing, this standard provides a common language and a rigorous methodology for measuring, monitoring and reporting greenhouse gas emissions. Not only does it make data more reliable, it also enables compliance with regulatory requirements, such as the BEGES. ADEME’s BEGES methodology is aligned with ISO 14064-1.

In addition to compliance, the 14064 standard helps companies to identify their most significant emission sources, and thus effectively target their reduction actions. It also constitutes a passport of confidence on the carbon markets, offering guarantees of transparency and traceability. Lastly, the standard facilitates the comparability of results between companies, sectors and regions, reinforcing the credibility of initiatives and enabling them to be part of a collective dynamic.

Using ISO 14064 means equipping yourself with a tool that is both technical and strategic: a reliable methodological foundation for structuring your low-carbon transition, strengthening your resilience in the face of regulatory expectations and enhancing the value of your commitments to all your stakeholders.

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