Iso 14064-2019 R1

16/03/2021
Awareness and Implementation Training

on Carbon Footprinting
ISO 14064:2019
Copyright © 2012 BSI. All rights reserved. 1
1
Training Agenda
Introduction
Module 1 – Basics of Carbon Footprinting
Module 2 – Upgradation to ISO 14064:2019
Module 3 – Carbon footprint Verification
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Global warming is happening
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Issue 1.1 August 2013
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Global warming is happening
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Climate
Change
-
Cause
&
Effect
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Global warming & CO2 in Atmosphere
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Green House Effect
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Green house gases and their Global warming potential :

GHG – CO2, CH4, N2O, NF3, SF6, HFCs, PFCs. Ozone & Water vapor not considered
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What is Carbon Footprint ?

Absolute sum of all emissions of greenhouse gases caused directly and
indirectly by a subject either over a defined period or in relation to a
specified unit of product or instance of service and calculated in
accordance with a recognized methodology.
Carbon footprint of any entity is

the measure of the Green House
Gases (GHG) emitted due to the
activities of that entity.
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What is Carbon Footprint ?

The Entity could be:
• Individuals
• Families
• Clubs or Social Groups
• Communities
• Organizations/companies or parts of
organizations（including brands）
• Regional or local government
It is expressed in terms of - t CO2e
(Tonnes of Carbon dioxide
equivalent)
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Why should we measure it?

Carbon footprint gives a measure to the individual entity’s contribution
to Global Warming.
Once you measure it, you can:

• Identify the major contributors
• Design suitable controls/methods to reduce them
• Monitor regularly to track your own performance
• Communicate to the outside world on your

achievements.
CARBON FOOTPRINT ANALYSIS IS A TOOL FOR SUSTAINABLE DEVELOPMENT

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Benefits of having a standard
• Defining the boundary

• Defining direct, energy indirect and indirect emissions
• Defining an approach for calculation
• Guidelines to choose calculation method and emission
factors
• Helping in designing information management system
• Defining report content – essential and optional
• Guiding the verification process
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World’s most Popular measurement Standards
GHG Protocol
• By WRI (World Research Institute & WBCSD (World Business
Council of Sustainable Development)
• 2004 ---- 2011 (Scope 3 guidance)
ISO 14064 (ISO 14060 series)

• By ISO (International Organisation of Standardisation)
• 2006 ---- 2019 (last version)
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ISO 14060 series
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Module 1
ISO 14064 -1
Basics of Carbon Footprint inventorisation
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ISO 14064 - Part 1 & 3

What to
measure?
How to
measure?
How to
verify?
ISO
14064
How to Where to
report? measure?
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Exercise 1
Terms & Definitions
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Terms and Definitions
• GHG Source/sink • GHG programme

• GHG reservoir • GHG report
• GHG emission/removal • Base year
• GHG emission /removal factor • GHG reduction initiative
• GWP • Monitoring
• CO2e • CO2e
• Intended user
• GHG activity data • Biomass
• Client
• GHG inventory • Facility
• Organisation boundary
• GHG project • Organisation
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5 Principles
Relevance
Completeness
Consistency
Accuracy
Transparency

Setting GHG Inventory Boundaries
Organisational Boundary Reporting/Operational Boundary
Organizational Boundary
• Control approach:
• Financial control
• Operational control
• Equity Share approach
• As defined by other GHG programs /legal contracts
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GHG Organizational Boundary
Organization GHG emissions and removals
Key
x is the number of facilities within
the organizational boundary
Facility 1 Facility x
n is the number of GHG sources
or sinks at the facility
GHG GHG GHG GHG
source source source source
1,1 1,n x,1 x,n
GHG GHG GHG GHG

sink 1,1 sink 1,n sink x,1 sink x,n
NOTE 1: An organization's GHG emissions and removals are aggregated from facility-level quantification of GHG sources and sinks.
21
Setting Operational / Reporting Boundaries
Direct
emissions
Indirect emissions from

imported energy

Transportation

Products used by orgn.

use of sold Products
from the organisation

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Source: HKIE Carbon Audit Training
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Exercise 2
Understanding Types of Emissions / Removals

Identification of GHG Sources and sinks
Organisation shall:
Organisation may:
1. Identify & Document : All relevant sources and Sinks
2. Identify sources and sinks as per the categories
3. Exclude Sources or sinks (for which contribution to emissions

/removals is not relevant)
4. Identify and explain why sources and sinks are excluded in

accordance with the categories and any categorical subdivisions
included in the report
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Quantification of GHG emissions and Removal
Site specific
Mass,
Volume,
• For each source/sink Emission factors Min. Uncertainty/max Energy,
accuracy Monetory
value,
Identify quantification method CV,
Technical Feasibility density
Cost Oxidation
factor
Document & explain if Conversion
any change is there Activity Data factors
(Primary data)
Determine Data to be Emission

collected Factors
Secondary data Model
constants
Justify choice
Other sources
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Data Quality – Accuracy/Priority/Authenticity
The organization should use primary activity data.
When the collection of site-specific data is not practicable, primary data based on
global or regional averages, collected by regional or international organizations
and which have undergone third-party verification should be used.
Secondary data and primary data that are not site-specific data should
only be used for inputs where the collection of site-specific data is
not practicable, or for processes of minor importance.
In the case of non-site-specific data, an organization should keep a detailed record

of the values and sources used for calculation factors (emission factors, oxidation
factors, GWPs, etc.) and the reason for their selection, as required by 6.2
(documentation on quantification approach).
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Sources of data
• Data collection and sink
• Data sources
Data Documents
Fuel Consumption Purchase order, Delivery notes, procurement contractor record,
material inventory, fuel measurement record
Specific Heat Content and Emission factor Purchase order, Delivery notes, procurement contractor record,
IPCC, IEA, Country / industry reports, test reports
Fuel price – convert to fuel consumption or Purchase order, Delivery notes, procurement contractor record,
energy content IPCC, IEA, Country / industry reports
All assumed fuel consumption, heat content
and emission factors All applicable / publicly available information sources
Definition of Accuracy of Quantification Methodology & GHG Emission Factor
• Classification of quantification methodology
3. Emission factor approach
GHG Emission ＝ Emission factor x Activity data

 Emission factor：A calculated ratios relating GHG emissions to a proxy measure of activity
at an emission source.
• Activity data：e.g. fuel consumption, product quantity, transportation fuel consumption,

travel miles of cars and people, or amount of cargo.
• This approach could have 2%-3% tolerance if knowing the carbon content of fuel and fuel
consumption.
• Emission factors could be decided and published by government agencies or organizations,

and suitable for specified kind of energy.
Emission Factor Selection
• Known evidences.
• Similar or comparable types of facilities or processes of evidences.
High • Under the circumstance of known input and load, manufacturer specification of individual or similar
accuracy facilities.
• Specific external provided emission factors for special technology, district, provincial and state.
• Specific external provided emission factors for special country or national district.
• Average emission factors for international use.
Low
accuracy Calculation method Quality of verification Demand of data Cost
Public emission factors Fair–Good Low Low

Generated emission factors High Medium Medium
Monitoring of quantitative parameters Good-High High High
Note：Level of quality (bottom to top) － poor、fair、good、high
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Selection of Emission factors
Choose GHG emission and removal factors that:
a. are derived from a recognized origin,
b. are appropriate for the GHG source or sink concerned,
c. are current at the time of quantification,
d. take account of quantification uncertainty and are calculated in a manner intended to yield
accurate and reproducible results, and
e. are consistent with the intended use of the GHG inventory.
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GHG Emission Calculation (1)
Fuel combustion – Stationary combustion
Emission of CO2 (t CO2e) = Σ Amount of Fuel Consumed x Emission Factor of CO2
Emission of CH4 (t CO2e) = Σ Amount of Fuel Consumed x Emission Factor of CO2 x 28 (GWP of CH4)
Emission of N2O (t CO2e) = Σ Amount of Fuel Consumed x Emission Factor of CO2 x 265 (GWP of N2O)
GHG emission of Fuel combustion (tCO2e) = Emission of CO2 (tCO2) + Emission of CH4 (tCO2e) + Emission
of N2O (t CO2e)
GHG Emission factor Database
https://www.ipcc-nggip.iges.or.jp/EFDB/main.php
https://www.ipcc-nggip.iges.or.jp/public/2019rf/index.html
https://www.epa.gov/sites/production/files/2018-03/documents/emission-factors_mar_2018_0.pdf
https://www.gov.uk/government/publications/greenhouse-gas-reporting-conversion-factors-2019
http://www.cea.nic.in/reports/others/thermal/tpece/cdm_co2/user_guide_ver14.pdf
https://www.indiaghgp.org/road-transport-emission-factors
https://www.ipcc-nggip.iges.or.jp/public/2019rf/vol4.html (forLand use change)
http://www.iocl.com/Products/DieselSpecifications.pdf
39
Purchased Electricity
GHG Emission from purchased electricity in India = Quantity of purchased electricity x Territory-wide
default Emission factor
(Published last in Dec 2018)
Transport related emission

For non-road transport
Process-Related Emissions
Emission of specific industrial process can be evaluated with some published tools
Fugitive Emissions
Can be calculated as in EPD/EMSD Guidelines
Removals
Basic equation :
CO2 removed by trees in one year = net number of additional trees planted since the concerned building
is constructed x Removal Factor (kg CO2/tree)
Figure for specific tree species are referred to other international published figures.
Paper Recycling
EO = (PBsB + PBiB – PBrB– PBeB) x Emission Factor (estimated at 4.8 kg CO2e / kg) where
EO = Emissions from paper waste disposed at landfills
PBsB = Paper inventory at the beginning of the reporting period (in storage) (kg)
PBiB = Paper added to the inventory during the reporting period (kg)
PBrB = Paper collected for recycling purpose (kg)
PBeB = Paper inventory at the end of the reporting period (in storage) (kg)
Water Processing
Emission = volume of water consumed x emission factor
Source: HKIE Carbon Audit Training

Exercise 3
GHG Emission Calculations

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Base Year
Organization shall:
- Establish base year
- Explain the base year selection process
- Determine base year inventory – following provisions of ISO 14064
- Follow consistent method
- Use base year data for comparison
Organization may change base year, but shall explain the change
Base year shall be recalculated when Base year shall not be recalculated when
• Change in operational/organisational boundary • Change in production level
• Discovery of error/s in earlier calculation • Including, Setting up or closing down facility
• Change in quantification methodology or EF
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Mitigation activities
The organization may plan and implement directed actions to reduce or prevent GHG emissions or
increase GHG removals.
If implemented, the organization may quantify GHG emission or removal differences.
If quantified and reported, the organization should document its :
1) GHG reduction initiatives,
2) Associated emission/removal differences.
and shall describe
a) the GHG reduction initiatives,
b) the spatial and temporal boundaries of the GHG reduction initiatives,
c) the approach used to quantify GHG emission/removal differences, and
d) the determination and classification of GHG emission attributable to GHG reduction

initiatives as direct or indirect GHG emissions.
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GHG inventory Quality management
Establish and
maintain
procedures
GHG information
management List of
considerations for
the procedures to
document
Have procedures
Inventory for document
Quality retention
management
Document/record Enable
retention verification
Assessing Retain as per

Uncertainty procedure
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GHG Report
GHG reporting
Planning Report content
Required Recommended Optional

information information information
20 topics 11 topics
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Verification
• Internal Verification
• External Verification
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Module 2
ISO 14064 -1
Upgradation to new version
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Terms and Definition -1

Document involves capturing and storing the pertinent information in writing
Explain involves two additional criteria:

a) describe how approaches were used or decisions taken, and
b) describe why approaches were chosen or decisions made.
Justify involves an additional third and fourth criteria:

c) explain why alternative approaches were not chosen, and
d) provide supporting data or analysis.
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Terms and Definition – That remains same
• GHG Source/sink • GHG programme

• GHG reservoir • GHG report
• GHG emission/removal • Base year
• GHG emission /removal factor • GHG reduction initiative
• GWP • Monitoring
• CO2e • CO2e
• Intended user
• GHG activity data • Biomass
• Client
• GHG inventory • Facility
• Organisation boundary
• GHG project • Organisation
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Terms and Definition – That Changed/Added

• Anthropogenic biogenic GHG emission
• Direct GHG emission (3.1.10) (3.3.4)
• Non anthropogenic biogenic GHG emission
• Indirect GHG emission (3.1.11)
(3.3.7)
• Primary data (3.2.2)
• dLUC (3.3.5)
• Secondary data (3.2.4)
• Land Use (3.3.6)
• Site specific data (3.2.3)
• Responsible party (3.4.3)
• GHG statement (3.2.5)
• Intended use of the GHG inventory (3.4.6)
• Significant indirect GHG emission
(3.2.14) • Reporting boundary (3.4.8)
• Biogenic Carbon /CO2 (3.3.2, 3.3.3) • Verification (3.4.9) – verifier (3.4.11)

• Validation (3.4.10) – Validator (3.4.12)
•
• Level of assurance (3.4.13) 55
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Principles
Relevance -Select the GHG sources, GHG sinks, GHG reservoirs, data and methodologies
appropriate to the needs of the intended user.
Completeness - Include all relevant GHG emissions and removals.
Consistency - Enable meaningful comparisons in GHG-related information.
Accuracy-Reduce bias and uncertainties as far as is practical.
Transparency -Disclose sufficient and appropriate GHG-related information to allow

intended users to make decisions with reasonable confidence.
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Standard structure -1
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Categorisation -B.2 Category 1: Direct GHG emissions /removals

B.2.1 Emissions from GHG sources inside organizational boundaries and that are owned or controlled
by the organization. Those sources can be stationary (e.g. heaters, electricity generators, industrial
process) or mobile (e.g. vehicles).
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Categorisation -B.2 Category 1: Direct GHG emissions /removals

B.2.1 Summary
Direct GHG emissions and removals occur from GHG sources or sinks inside organizational boundaries
and that are owned or controlled by the organization. Those sources can be stationary (e.g. heaters,
electricity generators, industrial process) or mobile (e.g. vehicles).
B.2.2 Examples of sub-categorization and identification of associated sources and sinks
a) Direct emissions from stationary combustion,
b) Direct emissions from mobile combustion,
c) Direct process emissions and removals from industrial processes.
d) Direct fugitive emissions from the release of GHGs in anthropogenic systems. (see Notes)
e) Direct emissions and removals from land use, land use change and forestry (LULUCF)
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Categorisation - B.3 Category 2: Indirect GHG emissions from

imported energy (Earlier energy indirect emission)
B.3 a) Indirect emissions from imported electricity, including GHG emissions related to the production
and consumption of electricity imported by the organization.
b) Indirect emissions from imported energy, including GHG emissions related to the production of
energy consumed by the organization through a physical network (steam, heating, cooling and
compressed air), excluding electricity.
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Categorisation -B.3 Category 2: Indirect GHG emissions from

imported energy (Earlier energy indirect emission)
B.3.1 Summary
This category includes only GHG emissions due to the fuel combustion associated with the production
of final energy and utilities, such as electricity, heat, steam, cooling and compressed air. It excludes
all upstream emissions (from cradle to power plant gate) associated with fuel, emissions due to the
construction of the power plant, and emissions allocated to transport and distribution losses
B.3.2 Examples of subcategorization and identification of associated sources and sinks
a) Indirect emissions from imported electricity
b) Indirect emissions from imported energy, including GHG emissions related to the production of
energy consumed by the organization through a physical network (steam, heating, cooling and
compressed air), excluding electricity.
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transportation
B.4.1 Summary
GHG emissions occur from sources located outside the organizational boundaries. Those sources are
mobile and are mostly due to fuel burnt in transport equipment. If relevant, the category also includes
emissions associated with:
— refrigeration gas leaks (e.g. chilled transport, air conditioner);

— upstream emissions arising from fuel generation and fuel transportation/distribution;
— construction of the transport equipment (vehicle and infrastructure).
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transportation
a) Emissions from upstream transport and distribution for goods, which are emissions from freight
services that are paid for by the organization.
b) Emissions from downstream transport and distribution for goods are emissions from freight
services that are due to the first purchasers or other purchasers throughout the supply chain but
not paid for by the organization.
c) Emissions from employee commuting, including emissions related to the transportation of

employees from their homes to their workplaces.
d) Emissions from client and visitor transport, including emissions associated with the travel of
clients and visitors to the reporting company’s facility.
e) Emissions from business travel mainly due to fuel burnt in mobile sources of combustion. Hotel
nights might be included when linked to the business travel.
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products used by an organization
“cradle to supplier output gate” approach
Source Supply chain manufacturing

Consumables
Capital goods
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B.5.1 Summary
GHG emissions occur from sources located outside the organizational boundaries associated with
goods used by the organization. Those sources might be stationary or mobile and are associated with
all types of goods purchased by the reporting organization. Emissions are mostly due to the following
phase in a “cradle to supplier output gate” approach:
— extraction of raw materials, agricultural activities;
— transportation of raw materials/products between suppliers;
— manufacturing and processing of raw materials.
Attention should be paid to not double count with other categories/subcategories, such as
indirect GHG emissions from transportation and services purchased by the organization.
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Categorisation – Double accounting
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a) Emissions from purchased goods, which are emissions associated with the fabrication of the
product.
b) Emissions from capital goods are emissions from goods that are purchased and amortized by the
organization.
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Categorisation - B.5.3 Indirect GHG emissions from services used

by organization
“cradle to supplier output gate” approach.
Training /auditing
Cleaning
Outsource services
Banking
Consultancy
Waste Maintenance
handling
Leased services
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Categorisation - B.5.3 Indirect GHG emissions from services used

by organization
B.5.3 Summary
Indirect GHG emissions from services used by the organization occur from sources located outside
the organizational boundaries. Those emissions might cover a very wide range of services and
associated process. Emissions should be calculated in a “cradle to supplier output gate” approach.
a) Emissions from the disposal of solid and liquid waste depend upon the characteristics of waste
and its treatment. The typical type of treatment is landfill, incineration, biological treatment or
recycling process.
b) Emissions from the use of assets are generated through equipment leased by the reporting
organization in the reporting year. This subcategory is only applicable to an organization that
operates leased assets
c) Emissions from the use of services that are not described in the above subcategories include
consulting, cleaning, maintenance, mail delivery, bank, etc.
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Categorisation - B.6 Category 5: Indirect GHG emissions

associated with the use of products from the organization
B.6. Emissions associated with the use of products from the organization result from products sold by the
organization during life stages occurring after the organization’s production process. If organization does
not know the product’s exact destiny through its life stages and, thus, should define plausible scenarios for
each life stage and explain in the report.
Leased asset
Financial services (Debt/Equity/project

finance/others)
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Categorisation - B.6 Category 5: Indirect GHG emissions

associated with the use of products from the organization
B.6.1 Summary
GHG emissions or removals associated with the use of products from the organization result from products sold
by the organization during life stages occurring after the organization’s production process. Those emissions or
removals might cover a very wide range of services and associated processes.
In most cases, the organization does not know the product’s exact destiny through its life stages and, thus,
should define plausible scenarios for each life stage. The scenarios should be clearly explained in the report.
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Categorisation - Category 5: Indirect GHG emissions associated

with the use of products from the organization
a) Emissions or removals from the use stage of the product include the total expected lifetime
emissions from all relevant products sold.
b) Emissions from downstream leased assets include those from the operation of assets that are
owned by the reporting organization and leased to other entities during the reporting year
c) Emissions from end of life stage of the product include the emissions associated with the end of
life of all products sold by the reporting organization in the reporting year
d) Emissions from investments are mainly targeting private or public financial institutions. Emissions
could result from four types of operations: equity debt, investment debt, project finance and
others.
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other sources
The purpose of this category is to capture any organization specific emission (or removal) that cannot
be reported in any other category. In consequence, it is the organization’s responsibility to define the
content of this particular category
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Categorisation – Cycle of control and influence

Cycle of control
Cycle of influence
Cycle of no control
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Exercise 4
Green House gas (GHG) inventory related categories

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Quantification of emissions
 Identify and document all relevant sources and sinks
 In accordance with categories defined;
 Exclude GHG sources/sinks which is not relevant
 Identify and explain why emissions are excluded (if any) for any GHG
source included in report
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Quantification Approach
Methodology
1. Select quantification methodology that minimize uncertainty and yield accurate,

consistent and reproducible results.
2. Quantification methodology can consider technical feasibility and cost
Data collection
3. Identify and document data for each source (activity data) (Annex C)
• Determined through measurement or modelling
• Source specific different quantification methods can be adopted
• Characteristics of data chosen based on – existing practice of company, industry

practice, best practice, interested party requirements, regulatory requirements
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Quantification Approach -2
Data collection
• The organization should establish, document, implement and maintain written procedures
for data flow activities for the monitoring and reporting of GHG emissions
• Written procedures for data flow activities should at least cover the following elements:
a) identification of the primary data sources;
b) each step in the data flow from primary data to annual emissions reflecting the sequence and
interaction between the data flow activities;
c) the processing steps related to each specific data flow activity, including the formulae and data
used to determine the emissions;
d) pertinent electronic data processing and storage systems used, as well as the interaction
between such systems and other inputs, including manual input;
e) description of the way outputs of data flow activities are recorded.
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Site specific data
• direct GHG emissions (determined through direct monitoring, stoichiometry,

mass balance or similar methodologies)
• activity data (inputs and outputs of processes that result in GHG emissions)
• calculation factors, such as emission factors and oxidation factors.
• organization should ensure that any analyses, sampling, calibrations and

validations for the determination of data for quantification are carried out by
applying methods based on recognized International Standards or national
standards ,if not available, industry best practice guidelines or other
scientifically proven methodologies should be used, limiting sampling and
measurement. bias.
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Laboratories
ensure that laboratories used to carry out analyses for the determination of site-specific data are
accredited in accordance with associated norms for the pertinent analytical methods
Calibration
ensure that measuring instruments are calibrated at least within the minimum frequency specified by
the manufacturer, in order to operate free of error and within the required uncertainty range.
Data Gaps
If pertinent data is missing – appropriate estimation method for determining conservative surrogate
data for the respective time period and missing parameter to be used. Use best practice to establish
the estimation method in written procedure.
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Records to be maintained (best practice)
a) the activity data;
b) a list of all default values used;
c) the full set of sampling and analysis results for the determination of site-specific data;
d) documentation of any substantial changes in the quantification approach;
e) results of calibration and maintenance of measuring instruments;
f) documentation justifying the selection of the quantification approach;
g) any uncertainty assessments, where applicable, as well as data used for the uncertainty analysis of the
quantification approach;
h) a detailed technical description of the continuous measurement system, where applicable;
i) raw and aggregated data from the continuous measurement system, including documentation of
changes over time, the log-book on tests, down-times, calibrations, servicing and maintenance, and
documentation of any changes to the continuous measurement system.
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Non Site specific data
• Should be only used for inputs where collection of site specific data is
• is not practicable
• for processes of minor importance, To keep detailed record of :
• may include literature data (e.g. default emission factors), • non site specific values ,
calculated data, estimates or other representative data. • Sources used
• When collection of site specific data is not practicable: • Reason for selection
• primary data based on global or regional averages,
• collected by regional or international organizations
• which have undergone third-party verification
should be used.
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6.2.3 Selection or development of GHG quantification model
6.3 Calculation of GHG emissions and removals

- Follow quantification approach
- Use latest IPCC GWP (time horizon 100 years)
- Quantify biogenic emissions (Annex D)
- Quantify emission from imported electricity and exported electricity (Annex E)
- Direct GHG emissions from electricity generated and exported or distributed by the organization
may be reported separately, but shall not be deducted from the organization’s total direct GHG
emissions.
- Quantify emission from agriculture (Annex G)
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6.4 Base-year GHG inventory

6.4.1 Selection and establishment of base year
6.4.2 Review of base-year GHG inventory
7 Mitigation activities
7.1 GHG emission reduction and removal enhancement initiatives
7.2 GHG emission reduction or removal enhancement projects
7.3 GHG emission reduction or removal enhancement targets
8 GHG inventory quality management

9 GHG reporting
8.1 GHG information management
9.1 General
8.2 Document retention and record keeping
9.2 Planning the GHG report
8.3 Assessing uncertainty
– Shall assess with quantification approach

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GHG report content

a) description of the reporting organization;
b) person or entity responsible for the report;
c) reporting period covered;
d) documentation of organizational boundaries (5.1);
e) documentation of reporting boundaries, including criteria determined by the organization to
define significant emissions;
f) direct GHG emissions, quantified separately for CO2, CH4, N2O, NF3, SF6 and other appropriate
GHG groups (HFCs, PFCs, etc.) in tonnes of CO2e (5.2.2);
g) a description of how biogenic CO2 emissions and removals are treated in the GHG inventory
and the relevant biogenic CO2 emissions and removals quantified separately in tonnes of CO2e
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GHG report content -2

h) if quantified, direct GHG removals, in tonnes of CO2e (5.2.2);
i) explanation of the exclusion of any significant GHG sources or sinks from the quantification
j) quantified indirect GHG emissions separated by category in tonnes of CO2e (5.2.4);
k) the historical base year selected and the base-year GHG inventory (6.4.1);
l) explanation of any change to the base year or other historical GHG data or categorization and any
recalculation of the base year or other historical GHG inventory (6.4.1), and documentation of any
limitations to comparability resulting from such recalculation;
m) reference to, or description of, quantification approaches, including reasons for their selection
n) explanation of any change to quantification approaches previously used (6.2);
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o) reference to, or documentation of, GHG emission or removal factors used (6.2);
p) description of the impact of uncertainties on the accuracy of the GHG emissions and removals data per
category (8.3);
q) uncertainty assessment description and results (8.3);
r) a statement that the GHG report has been prepared in accordance with this document;
s) a disclosure describing whether the GHG inventory, report or statement has been verified, including the
type of verification and level of assurance achieved;
t) the GWP values used in the calculation, as well as their source. If the GWP values are not taken from
the latest IPCC report, include the emissions factors or the database reference used in the calculation, as
well as their source

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a) description of the organization’s GHG policies, strategies or programmes;
b) if appropriate, description of GHG reduction initiatives and how they contribute to GHG
emission or removal differences, including those occurring outside organizational boundaries,
quantified in tonnes of CO2e (7.1);
c) if appropriate, purchased or developed GHG emission reductions and removal enhancements
from GHG emission reduction and removal enhancement projects, quantified in tonnes of CO2e ;
d) as appropriate, description of applicable GHG programme requirements;
e) GHG emissions or removals disaggregated by the facility;
f) total quantified indirect GHG emissions; (?)
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g) description and presentation of additional indicators, such as efficiency or GHG emission intensity
(emissions per unit of production) ratios;
h) assessment of performance against appropriate internal and/or external benchmarks;
i) description of GHG information management and monitoring procedures (8.1);
j) GHG emissions and removals from the previous reporting period;
k) if appropriate, explanation of GHG emissions differences between the present inventory and the
previous one.
10 Organization’s role in verification activities
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Typical reporting of GHG

inventory
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Exercise 5
Understanding ISO 14064:2019

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Module 3
Verification
94
ISO 14064-3
Intended user
Assurance
Accountability
GHG statement
Responsible party
Validator/
Verifier
Independence
Roles and responsibilities of validator and verifier

Source: ISO 14064-3
95
Clause 4.3.1：Level of assurance
• At the beginning of a validation or verification process related to a project’s or an organization’s GHG

assertion, the level of assurance sought by the client is established taking account of the needs of the
intended user.
• Assistance with compilation of the responsible party’s GHG assertion on GHG information is considered
to be a breach of independence and the validator or verifier should not issue assurance of any kind.
• In general, there are two levels of assurance
- “reasonable assurance engagements”, and
- “limited assurance engagements”.
96
• Reasonable assurance engagement

For a reasonable level of assurance, the validator or verifier provides a reasonable, but not
absolute, level of assurance that the responsible party’s GHG assertion is materially correct.
• EXAMPLE 1: A validation or verification statement expressing a reasonable level of assurance

could be worded as follows.
Based on the process and procedures conducted, the GHG assertion
－is materially correct and is a fair presentation of the GHG data and information, and
－is prepared in accordance with the related International Standard on GHG quantification,
monitoring and reporting, or to relevant national standards or practices.
97
• Limited assurance engagement

A limited level assurance is distinguishable from a reasonable level assurance in that there is less
emphasis on detailed testing of GHG data and information supplied to support the GHG assertion. For
limited level assurance, it is essential that the validator or verifier do not lead the intended user to believe
that a reasonable level of assurance is being provided.
• EXAMPLE 2: A validation or verification statement expressing a limited level of assurance could be worded
as follows.
Based on the process and procedures conducted, there is no evidence that the GHG assertion
－is not materially correct and is not a fair representation of GHG data and information, and
－has not been prepared in accordance with the related International Standard on GHG quantification,
monitoring and reporting, or to relevant national standards or practices.
98
Clause 4.3.4：Scope
• The validator or verifier and client shall agree on the validation or verification scope at the
beginning of the validation or verification process. The validation and verification scope, as a
minimum, shall include the following:
1. Organizational boundaries or the GHG project and its baseline scenarios;
2. Physical infrastructure, activities, technologies and processes of the organization or GHG project;
3. GHG sources, sinks and/or reservoirs;
4. types of GHGs;
5. time period(s).
99
Clause 4.4.2：Validation or verification plan
• The validator or verifier shall develop a documented validation or verification plan that addresses, as a
minimum, the following:
1. level of assurance;
2. validation or verification objectives;
3. Validation or verification criteria;
4. Validation or verification scope;
5. materiality;
6. validation or verification activities and schedules.
• The validation or verification plan shall be revised as necessary during the course of the validation or
verification process. The validator or verifier shall communicate the validation or verification plan to the
client and the responsible party.
100
Clause 4.3.5 Materiality
• In order to ensure consistency and avoid unanticipated discrimination, some GHG programmes or internal
programmes assist this decision-making process by including materiality thresholds. This can be defined
at the overall level,
• Such as 5% of an organization’s or GHG project’s GHG emissions. It can also include varying thresholds
depending on the level of disaggregation, such as 5% at the gross organizational level, 7% at the
facility level, and 10% at the GHG source level.
• Furthermore, a series of discrete errors or omissions identified within a particular disaggregation level
(individually less than the materiality threshold) can, when taken together, exceed the threshold and can
thus be considered material. Identified omissions or errors that represent amounts greater than the
stipulated threshold are predetermined as being a “material discrepancy”, that is, a nonconformity.
101
Clause 4.4.3 Sampling plan
The validator or verifier shall develop a sampling plan to take account of the following:
1. level of assurance agreed with the client;

2. validation or verification scope;
3. validation or verification criteria;
4. amount and type of evidence (qualitative and quantitative) necessary to achieve the agreed level
of assurance;
5. methodologies for determining representative samples;
6. risks of potential errors, omissions or misrepresentations.
102
Clause 4.6：Assessment of GHG data and information
Validation and verification activities typically focus on gathering three types of evidence (physical,
documentary and testimonial) by following steps outlined in the validation or verification plan.
1. Physical evidence refers to something that can be seen or touched, such as fuel or utility meters,
emission monitors or calibration equipment. Physical evidence is gathered by direct observation of
equipment or processes, and is persuasive because it demonstrates that the organization being verified is
in the practice of collecting relevant data.
2. Documentary evidence is written on paper or recorded electronically, and includes operating and control
procedures, log books, inspection sheets, invoices and analytical results.
3. Testimonial evidence is gathered from interviews with technical, operating, administrative or managerial
personnel. It provides a context for understanding physical and documentary information, but its
reliability depends on the knowledge and objectivity of the interviewees.
103
Clause 4.6 Assessment of GHG data and information
• Verification testing includes a wide variety of activities, such as retracing data to find omissions or
transcription errors, re-computing emission estimates to confirm engineering calculations, or reviewing
documents attesting to an activity.
(a) Vouching:
This test uncovers errors in reported GHG information and involves following the paper trail back to the
raw data. For example, reported quantities of purchased fuel oil used to calculate CO2 emissions would be
traced back to the accounts payable department to check invoices from the fuel supplier. This process
verifies that all reported information is supported.
(b) Re-computation:
This test checks for the accuracy of arithmetic calculations.
104
Clause 4.6 Assessment of GHG data and information
Contd.
(c) Retracing data:
This test uncovers omissions in reported information and involves reviewing the original data records to
ensure that all results are appropriately reported. For example, continuously monitored GHG emissions
from multiple sources might be reviewed. The verifier would then verify that all the emissions sources
were included in the inventory.
(d) Confirmation:
This test seeks written confirmation from objective third parties. This test could be used when a
validator or verifier cannot physically observe a condition, such as the calibration of a flow meter.
105
Clause 4.9：Validation and verification statement
The validator or verifier shall issue a validation or verification statement to the responsible party upon
completion of the validation or verification. The validation or verification statement:
• shall be addressed to the intended user of the GHG assertion,
• shall describe the level of assurance of the validation or verification statement,
• shall describe the objectives, scope and criteria of the validation or verification,
• shall describe whether the data and information supporting the GHG assertion were hypothetical,
projected and/or historical in nature,
• shall be accompanied by the responsible party’s GHG assertion, and
• shall include the validator’s or verifier’s conclusion on the GHG assertion, including any qualifications or
limitations.
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Awareness and Implementation Training

Copyright © 2012 BSI. All rights reserved. 1

Module 1 – Basics of Carbon Footprinting

Module 2 – Upgradation to ISO 14064:2019

Module 3 – Carbon footprint Verification

Copyright © 2012 BSI. All rights reserved. 2

Global warming is happening

Global warming is happening

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Copyright © 2012 BSI. All rights reserved. 5

Global warming & CO2 in Atmosphere

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Green House Effect

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Green house gases and their Global warming potential :

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What is Carbon Footprint ?

Carbon footprint of any entity is

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What is Carbon Footprint ?

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Why should we measure it?

Once you measure it, you can:

• Design suitable controls/methods to reduce them

• Monitor regularly to track your own performance

• Communicate to the outside world on your

CARBON FOOTPRINT ANALYSIS IS A TOOL FOR SUSTAINABLE DEVELOPMENT

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Benefits of having a standard

• Defining the boundary

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World’s most Popular measurement Standards

ISO 14064 (ISO 14060 series)

Copyright © 2012 BSI. All rights reserved. 13

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ISO 14060 series

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Basics of Carbon Footprint inventorisation

Copyright © 2012 BSI. All rights reserved. 15

ISO 14064 - Part 1 & 3

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Terms & Definitions

Copyright © 2012 BSI. All rights reserved.

Terms and Definitions

• GHG Source/sink • GHG programme

Copyright © 2012 BSI. All rights reserved. 18

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Organisational Boundary Reporting/Operational Boundary

Organization GHG emissions and removals

GHG GHG GHG GHG

Indirect emissions from

Indirect emissions from

Indirect emissions from

Indirect emissions from

Indirect emissions from

Copyright © 2012 BSI. All rights reserved. 23