EN ISO 14064-2:2012

SLOVENSKI STANDARD
01-maj-2012
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Greenhouse gases - Part 2: Specification with guidance at the project level for
quantification, monitoring and reporting of greenhouse gas emission reductions or
removal enhancements (ISO 14064-2:2006)
Treibhausgase - Teil 2: Spezifikation mit Anleitung zur quantitativen Bestimmung,
Überwachung und Berichterstattung von Reduktionen der Treibhausgasemissionen oder
Steigerungen des Entzugs von Treibhausgasen auf Projektebene (ISO 14064-2:2006)
Gaz à effet de serre - Partie 2: Spécifications et lignes directrices, au niveau des projets,
pour la quantification, la surveillance et la déclaration des réductions d'émissions ou
d'accroissements de suppressions des gaz à effet de serre (ISO 14064-2:2006)
Ta slovenski standard je istoveten z: EN ISO 14064-2:2012
ICS:
13.020.40 Onesnaževanje, nadzor nad Pollution, pollution control
onesnaževanjem in and conservation
ohranjanje
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.

EUROPEAN STANDARD
EN ISO 14064-2
NORME EUROPÉENNE
EUROPÄISCHE NORM
February 2012
ICS 13.020.40
English Version
Greenhouse gases - Part 2: Specification with guidance at the
project level for quantification, monitoring and reporting of
greenhouse gas emission reductions or removal enhancements
(ISO 14064-2:2006)
Gaz à effet de serre - Partie 2: Spécifications et lignes
Treibhausgase - Teil 2: Spezifikation mit Anleitung zur
directrices, au niveau des projets, pour la quantification, la quantitativen Bestimmung, Überwachung und
surveillance et la déclaration des réductions d'émissions ou Berichterstattung von Reduktionen der
d'accroissements de suppressions des gaz à effet de serre Treibhausgasemissionen oder Steigerungen des Entzugs
(ISO 14064-2:2006) von Treibhausgasen auf Projektebene (ISO 14064-2:2006)
This European Standard was approved by CEN on 5 February 2012.

CEN members are bound to comply with the CEN/CENELEC Internal Regulations which stipulate the conditions for giving this European
Standard the status of a national standard without any alteration. Up-to-date lists and bibliographical references concerning such national
standards may be obtained on application to the CEN-CENELEC Management Centre or to any CEN member.

This European Standard exists in three official versions (English, French, German). A version in any other language made by translation
under the responsibility of a CEN member into its own language and notified to the CEN-CENELEC Management Centre has the same
status as the official versions.

CEN members are the national standards bodies of Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia,
Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland,
Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, Switzerland, Turkey and United Kingdom.

EUROPEAN COMMITTEE FOR STANDARDIZATION
COMITÉ EUROPÉEN DE NORMALISATION

EUROPÄISCHES KOMITEE FÜR NORMUNG

Management Centre: Avenue Marnix 17, B-1000 Brussels
© 2012 CEN All rights of exploitation in any form and by any means reserved Ref. No. EN ISO 14064-2:2012: E
worldwide for CEN national Members.

Contents Page
Foreword .3

Foreword
The text of ISO 14064-2:2006 has been prepared by Technical Committee ISO/TC 207 “Environmental
management” of the International Organization for Standardization (ISO) and has been taken over as EN ISO
14064-2:2012 by CCMC.
This European Standard shall be given the status of a national standard, either by publication of an identical
text or by endorsement, at the latest by August 2012, and conflicting national standards shall be withdrawn at
the latest by August 2012.
Attention is drawn to the possibility that some of the elements of this document may be the subject of patent
rights. CEN [and/or CENELEC] shall not be held responsible for identifying any or all such patent rights.
According to the CEN/CENELEC Internal Regulations, the national standards organizations of the following
countries are bound to implement this European Standard: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech
Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia,
Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain,
Sweden, Switzerland, Turkey and the United Kingdom.
Endorsement notice
The text of ISO 14064-2:2006 has been approved by CEN as a EN ISO 14064-2:2012 without any
modification.
INTERNATIONAL ISO
STANDARD 14064-2
First edition
2006-03-01
Greenhouse gases —
Part 2:
Specification with guidance at the project
level for quantification, monitoring and
reporting of greenhouse gas emission
reductions or removal enhancements
Gaz à effet de serre —
Partie 2: Spécifications et lignes directrices, au niveau des projets, pour
la quantification, la surveillance et la déclaration des réductions
d'émissions ou d'accroissements de suppressions des gaz à effet de
serre
Reference number
ISO 14064-2:2006(E)
©
ISO 2006
ISO 14064-2:2006(E)
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ISO 14064-2:2006(E)
Contents Page
1 Scope . 1
2 Terms and definitions . 1
3 Principles . 5
3.1 General . 5
3.2 Relevance . 5
3.3 Completeness . 5
3.4 Consistency . 5
3.5 Accuracy . 5
3.6 Transparency . 5
3.7 Conservativeness . 5
4 Introduction to GHG projects . 5
5 Requirements for GHG projects . 9
5.1 General requirements . 9
5.2 Describing the project . 9
5.3 Identifying GHG sources, sinks and reservoirs relevant to the project . 10
5.4 Determining the baseline scenario . 10
5.5 Identifying GHG sources, sinks and reservoirs for the baseline scenario . 10
5.6 Selecting relevant GHG sources, sinks and reservoirs for monitoring or estimating GHG
emissions and removals . 11
5.7 Quantifying GHG emissions and/or removals . 11
5.8 Quantifying GHG emission reductions and removal enhancements . 11
5.9 Managing data quality . 12
5.10 Monitoring the GHG project . 12
5.11 Documenting the GHG project . 12
5.12 Validation and/or verification of the GHG project . 12
5.13 Reporting the GHG project . 13
Annex A (informative) Guidance on the use of this part of ISO 14064 . 14
Annex B (informative) Greenhouse gas global warming potentials . 27
Bibliography . 28
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ISO 14064-2:2006(E)
Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards bodies
(ISO member bodies). The work of preparing International Standards is normally carried out through ISO
technical committees. Each member body interested in a subject for which a technical committee has been
established has the right to be represented on that committee. International organizations, governmental and
non-governmental, in liaison with ISO, also take part in the work. ISO collaborates closely with the International
Electrotechnical Commission (IEC) on all matters of electrotechnical standardization.
International Standards are drafted in accordance with the rules given in the ISO/IEC Directives, Part 2.
The main task of technical committees is to prepare International Standards. Draft International Standards
adopted by the technical committees are circulated to the member bodies for voting. Publication as an
International Standard requires approval by at least 75 % of the member bodies casting a vote.
Attention is drawn to the possibility that some of the elements of this document may be the subject of patent
rights. ISO shall not be held responsible for identifying any or all such patent rights.
ISO 14064-2 was prepared by Technical Committee ISO/TC 207, Environmental management.
ISO 14064 consists of the following parts, under the general title Greenhouse gases:
— Part 1: Specification with guidance at the organization level for quantification and reporting of greenhouse
gas emissions and removals
— Part2:Specification with guidance at the project level for quantification, monitoring and reporting of
greenhouse gas emission reductions or removal enhancements
— Part 3: Specification with guidance for the validation and verification of greenhouse gas assertions
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ISO 14064-2:2006(E)
Introduction
0.1 Climate change has been identified as one of the greatest challenges facing nations, governments,
business and citizens over future decades. Climate change has implications for both human and natural
systems and could lead to significant changes in resource use, production and economic activity. In response,
international, regional, national, and local initiatives are being developed and implemented to limit greenhouse
gas (GHG) concentrations in the Earth's atmosphere. Such GHG initiatives rely on the quantification,
monitoring, reporting and verification of GHG emissions and/or removals.
ISO14064-1 details principles and requirements for designing, developing, managing and reporting
organization or company-level GHG inventories. It includes requirements for determining GHG emission
boundaries, quantifying an organization's GHG emissions and removals and identifying specific company
actions or activities aimed at improving GHG management. It also includes requirements and guidance on
inventory quality management, reporting, internal auditing and the organization's responsibilities in verification
activities.
This part of ISO 14064 focuses on GHG projects or project-based activities specifically designed to reduce
GHG emissions or increase GHG removals. It includes principles and requirements for determining project
baseline scenarios and for monitoring, quantifying and reporting project performance relative to the baseline
scenario. It provides the basis for GHG projects to be validated and verified.
ISO 14064-3 details principles and requirements for verifying GHG inventories and validating or verifying GHG
projects. ISO14064-3 describes the process for GHG-related validation or verification and specifies
components such as validation or verification planning, assessment procedures and the evaluation of
organization or project GHG assertions. ISO 14064-3 can be used by organizations or independent parties to
validate or verify GHG assertions.
Figure 1 displays relationships among the three parts of ISO 14064.
0.2 ISO14064 is expected to benefit organizations, governments, project proponents and stakeholders
worldwide by providing clarity and consistency for quantifying, monitoring, reporting and validating or verifying
GHG inventories or projects. Specifically, use of ISO 14064 could
— enhance the environmental integrity of GHG quantification,
— enhance the credibility, consistency, and transparency of GHG quantification, monitoring and reporting,
including GHG project emission reductions and removal enhancements,
— facilitate the development and implementation of organization GHG management strategies and plans,
— facilitate the development and implementation of GHG projects,
— facilitate the ability to track performance and progress in the reduction of GHG emissions and/or increase in
GHG removals, and
— facilitate the crediting and trade of GHG emission reductions or removal enhancements.
Users of ISO 14064 could find benefit from some of the following applications:
a) corporate risk management: for example, the identification and management of risks and opportunities;
b) voluntary initiatives: for example, participation in voluntary GHG registry or reporting initiatives;
c) GHG markets: for example, the buying and selling of GHG allowances or credits;
d) regulatory/government reporting: for example, credit for early action, negotiated agreements or national
reporting programmes.
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ISO 14064-2:2006(E)
Figure 1 — Relationship between the parts of ISO 14064
0.3 A standardized approach for quantification, monitoring and reporting is required for GHG projects and any
resulting GHG emission reductions and/or removal enhancements, in order that they are comparable among
intended users and GHG programmes. Accordingly, this part of ISO14064 specifies a general, GHG
programme-neutral framework and uses terms and concepts designed to be compatible with other
requirements and guidance from relevant GHG policies and programmes, good practice, legislation and
standards. Reference [13] provides an example of good practice guidance.
This part of ISO 14064 deals with the concept of additionality by requiring that the GHG project has resulted in
GHG emission reductions or removal enhancements in addition to what would have happened in the absence
of that project. It does not use the term “additionality”, prescribe baseline procedures or specify additionality
criteria. This part of ISO 14064 requires the project proponent to identify and select GHG sources, sinks and
reservoirs relevant for the GHG project and for the baseline scenario. In order to be compatible with the
broadest range of GHG programmes, it does not use the term “boundaries” to describe which GHG sources,
sinks and/or reservoirs are considered for quantification, monitoring and reporting, but instead uses the concept
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ISO 14064-2:2006(E)
of relevant GHG sources, sinks and/or reservoirs. Thus the project proponent may apply additionality criteria
and procedures, or define and use boundaries consistent with relevant legislation, policy, GHG programmes
and good practice.
Quantification and monitoring of project-level GHG emissions, removals, emission reductions and removal
enhancements is challenging because actual project performance is assessed against a hypothetical baseline
scenario that represents what would have happened in the absence of the GHG project. Consequently, it is
difficult to verify GHG emissions, removals and/or stocks of the baseline scenario. It is therefore important to
demonstrate that the baseline scenario is consistent with the principles of this part of ISO 14064, including
conservativeness and accuracy, in order to increase the level of confidence that GHG emission reductions
and/or removal enhancements are credible and not over-estimated. Generally, the baseline scenario is
determined on the basis of an assessment of alternative scenarios. For both the project and the baseline
scenario, the quantification, monitoring and reporting of GHG emissions, removals and/or stocks by GHG
sources, sinks and reservoirs is based on procedures developed by the project proponent or adopted from
recognized authorities.
0.4 This part of ISO14064 does not specify requirements for validation/verification bodies or
validators/verifiers in providing assurance against GHG assertions or claims by GHG projects. Such
requirements may be specified by the authority of the applicable GHG programme or can be found in
ISO 14064-3. The process to recognize certified GHG emission reductions or removal enhancements as GHG
units, credits or offsets is an extension of the GHG project cycle. The certification and crediting process, which
may be under the authority of a GHG programme and may vary among GHG programmes, is also not included
in the specifications of this part of ISO 14064.
Annex A contains additional information in cases where the project proponent wishes to conform to the United
Nations Framework Convention on Climate Change (UNFCCC), Kyoto Protocol's Clean Development
Mechanism (CDM) or Joint Implementation (JI) Mechanism.
0.5 Some clauses require users of this part of ISO 14064 to explain the use of certain approaches or decisions
taken. Explanation will generally include documentation of the following:
— How approaches were used or decisions taken.
— Why approaches were chosen or decisions made.
Some clauses require users of this part of ISO 14064 to justify the use of certain approaches or decisions
taken. Justification will generally include documentation of the following:
— How approaches were used or decisions taken.
— Why approaches were chosen or decisions made.
— Why alternative approaches were not chosen.
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INTERNATIONAL STANDARD ISO 14064-2:2006(E)
Greenhouse gases —
Part 2:
Specification with guidance at the project level for
quantification, monitoring and reporting of greenhouse gas
emission reductions or removal enhancements
1Scope
This part of ISO 14064 specifies principles and requirements and provides guidance at the project level for
quantification, monitoring and reporting of activities intended to cause greenhouse gas (GHG) emission
reductions or removal enhancements. It includes requirements for planning a GHG project, identifying and
selecting GHG sources, sinks and reservoirs relevant to the project and baseline scenario, monitoring,
quantifying, documenting and reporting GHG project performance and managing data quality.
ISO14064 is GHG programme neutral. If a GHG programme is applicable, requirements of that GHG
programme are additional to the requirements of ISO 14064.
NOTE If a requirement of ISO14064 prohibits an organization or GHG project proponent from complying with a
requirement of the GHG programme, the requirement of the GHG programme takes precedence.
2 Terms and definitions
For the purposes of this document, the following terms and definitions apply.
2.1
greenhouse gas
GHG
gaseous constituent of the atmosphere, both natural and anthropogenic, that absorbs and emits radiation at
specific wavelengths within the spectrum of infrared radiation emitted by the Earth's surface, the atmosphere,
and clouds
NOTE GHGs include carbon dioxide (CO ), methane (CH4), nitrous oxide (N O), hydrofluorocarbons (HFCs),
2 2
perfluorocarbons (PFCs) and sulfur hexafluoride (SF ).
2.2
greenhouse gas source
physical unit or process that releases a GHG into the atmosphere
2.3
greenhouse gas sink
physical unit or process that removes a GHG from the atmosphere
2.4
greenhouse gas reservoir
physical unit or component of the biosphere, geosphere or hydrosphere with the capability to store or
accumulate a GHG removed from the atmosphere by a greenhouse gas sink (2.3) or a GHG captured from a
greenhouse gas source (2.2)
NOTE 1 The total mass of carbon contained in a GHG reservoir at a specified point in time could be referred to as the
carbon stock of the reservoir.
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ISO 14064-2:2006(E)
NOTE 2 A GHG reservoir can transfer greenhouse gases to another GHG reservoir.
NOTE 3 The collection of a GHG from a GHG source before it enters the atmosphere and storage of the collected GHG in
a GHG reservoir could be referred to as GHG capture and storage.
2.5
greenhouse gas emission
total mass of a GHG released to the atmosphere over a specified period of time
2.6
greenhouse gas removal
total mass of a GHG removed from the atmosphere over a specified period of time
2.7
greenhouse gas emission reduction
calculated decrease of GHG emissions between a baseline scenario (2.19) and the project
2.8
greenhouse gas removal enhancement
calculated increase in GHG removals between a baseline scenario (2.19) and the project
2.9
greenhouse gas emission or removal factor
factor relating activity data to GHG emissions or removals
NOTE A greenhouse gas emission or removal factor could include an oxidation component.
2.10
greenhouse gas assertion
declaration or factual and objective statement made by the responsible party
NOTE 1 The GHG assertion may be presented at a point in time or may cover a period of time.
NOTE 2 The GHG assertion provided by the responsible party should be clearly identifiable, capable of consistent
evaluation or measurement against suitable criteria by a validator (2.27) or verifier (2.29).
NOTE 3 The GHG assertion could be provided in the form of a greenhouse gas report (2.15) or GHG project plan.
2.11
greenhouse gas information system
policies, processes and procedures to establish, manage and maintain GHG information
2.12
greenhouse gas project
activity or activities that alter the conditions identified in the baseline scenario (2.19) which cause greenhouse
gas emission reductions (2.7) or greenhouse gas removal enhancements (2.8)
2.13
greenhouse gas project proponent
individual or organization that has overall control and responsibility for a greenhouse gas project (2.12)
2.14
greenhouse gas programme
voluntary or mandatory international, national or sub-national system or scheme that registers, accounts or
manages GHG emissions, removals, greenhouse gas emission reductions (2.7) or greenhouse gas
removal enhancements (2.8) outside the organization or greenhouse gas project (2.12)
2.15
greenhouse gas report
stand-alone document intended to communicate an organization's or project's GHG-related information to its
intended users (2.22)
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ISO 14064-2:2006(E)
NOTE A GHG report can include a greenhouse gas assertion (2.10).
2.16
affected greenhouse gas source, sink or reservoir
GHG source, sink or reservoir influenced by a project activity, through changes in market demand or supply for
associated products or services, or through physical displacement
NOTE 1 While related GHG sources, sinks or reservoirs are physically linked to a GHG project, affected GHG sources,
sinks or reservoirs are only linked to a GHG project by changes due to market demand and supply.
NOTE 2 An affected GHG source, sink or reservoir is generally off the project site.
NOTE 3 GHG emission reductions or removal enhancements offset by affected GHG sources, sinks or reservoirs are often
referred to as leakage.
2.17
controlled greenhouse gas source, sink or reservoir
GHG source, sink or reservoir whose operation is under the direction and influence of the greenhouse gas
project proponent (2.13) through financial, policy, management or other instruments
NOTE A controlled GHG source, sink or reservoir is generally on the project site.
2.18
related greenhouse gas source, sink or reservoir
GHG source, sink or reservoir that has material or energy flows into, out of, or within the project
NOTE 1 A related GHG source, sink or reservoir is generally upstream or downstream from the project, and can be either
on or off the project site.
NOTE2 A related GHG source, sink or reservoir also may include activities related to design, construction and
decommissioning of a project.
2.19
baseline scenario
hypothetical reference case that best represents the conditions most likely to occur in the absence of a
proposed greenhouse gas project (2.12)
NOTE The baseline scenario concurs with the GHG project timeline.
2.20
global warming potential
GWP
factor describing the radiative forcing impact of one mass-based unit of a given GHG relative to an equivalent
unit of carbon dioxide over a given period of time
NOTE Annex B contains global warming potentials produced by the Intergovernmental Panel on Climate Change.
2.21
carbon dioxide equivalent
CO e
unit for comparing the radiative forcing of a GHG to carbon dioxide
NOTE 1 The carbon dioxide equivalent is calculated using the mass of a given GHG multiplied by its global warming
potential (2.20).
NOTE 2 Annex B contains global warming potentials produced by the Intergovernmental Panel on Climate Change.
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ISO 14064-2:2006(E)
2.22
intended user
individual or organization identified by those reporting GHG-related information as being the one who relies on
that information to make decisions
NOTE The intended user can be the client, the responsible party, GHG programme administrators, regulators, the financial
community or other affected stakeholders (2.23), such as local communities, government departments or non-
governmental organizations.
2.23
stakeholder
individual or organization that is affected by the development or implementation of a greenhouse gas project
(2.12)
2.24
level of assurance
degree of assurance the intended user (2.22) requires in a validation (2.26) or verification (2.28)
NOTE 1 The level of assurance is used to determine the depth of detail that a validator or verifier designs into their
validation or verification plan to determine if there are any material errors, omissions or misrepresentations.
NOTE 2 There are two levels of assurance (reasonable or limited) that result in differently worded validation or verification
statements. Refer to ISO 14064-3:2006, A.2.3.2, for examples of validation and verification statements.
2.25
monitoring
continuous or periodic assessment of GHG emissions and removals or other GHG-related data
2.26
validation
systematic, independent and documented process for the evaluation of a greenhouse gas assertion (2.10) in
a GHG project plan against agreed validation criteria
NOTE 1 In some cases, such as in first-party validations, independence can be demonstrated by the freedom from
responsibility for the development of GHG data and information.
NOTE 2 The content of a GHG project plan is described in 5.2.
2.27
validator
competent and independent person or persons with responsibility for performing and reporting on the results of
a validation
NOTE This term can be used to refer to a validation body.
2.28
verification
systematic, independent and documented process for the evaluation of a greenhouse gas assertion (2.10)
against agreed verification criteria
NOTE In some cases, such as in first-party verifications, independence can be demonstrated by the freedom from
responsibility for the development of GHG data and information.
2.29
verifier
competent and independent person, or persons, with responsibility for performing and reporting on the
verification process
NOTE This term can be used to refer to a verification body.
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2.30
uncertainty
parameter associated with the result of quantification which characterizes the dispersion of the values that
could be reasonably attributed to the quantified amount
NOTE Uncertainty information typically specifies quantitative estimates of the likely dispersion of values and a qualitative
description of the likely causes of the dispersion.
3 Principles
3.1 General
The application of principles is fundamental to ensure that GHG-related information is a true and fair account.
The principles are the basis for, and will guide the application of, requirements in this part of ISO 14064.
3.2 Relevance
Select the GHG sources, GHG sinks, GHG reservoirs, data and methodologies appropriate to the needs of the
intended user.
3.3 Completeness
Include all relevant GHG emissions and removals. Include all relevant information to support criteria and
procedures.
3.4 Consistency
Enable meaningful comparisons in GHG-related information.
3.5 Accuracy
Reduce bias and uncertainties as far as is practical.
3.6 Transparency
Disclose sufficient and appropriate GHG-related information to allow intended users to make decisions with
reasonable confidence.
3.7 Conservativeness
Use conservative assumptions, values and procedures to ensure that GHG emission reductions or removal
enhancements are not over-estimated.
4 Introduction to GHG projects
The GHG project cycle is generally characterized by two main phases— a planning phase and an
implementation phase. GHG project cycle steps vary depending upon the project's scale and specific
circumstances, including applicable legislation, GHG programmes or standards. Whereas this part of
ISO 14064 specifies requirements for GHG project quantification, monitoring and reporting, a typical GHG
project cycle may include additional elements as shown in Figure 2.
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ISO 14064-2:2006(E)
NOTE 1 Not all GHG programmes will require all the elements included in this figure.
NOTE 2 A GHG unit is a unit used for GHG accounting. Common GHG units for GHG projects are certified emission
reduction units (CER), emission reduction units (ERU), credits and offsets. GHG units are usually expressed in tonnes of
CO e.
Figure 2 — A typical GHG project cycle
The GHG project proponent might initially identify the project concept, design the project and evaluate its
feasibility, consult stakeholders and assess GHG programme eligibility requirements. As appropriate, the
project proponent might seek written approval of project acceptance by the applicable GHG programme or
responsible government institution.
For the planning phase, this part of ISO 14064 specifies requirements for establishing and documenting a GHG
project. In planning the GHG project, the project proponent
— describes the project,
— identifies and selects GHG sources, sinks and reservoirs relevant for the project,
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ISO 14064-2:2006(E)
— determines the baseline scenario, and
— develops procedures to quantify, monitor and report GHG emissions, removals, emission reductions and
removal enhancements.
GHG programmes may require official registration, validation and public distribution of a GHG project plan
before project implementation.
For the implementation phase, this part of ISO 14064 specifies requirements for the selection and application of
criteria and procedures for regular data quality management, monitoring, quantification and reporting of GHG
emissions, removals, emission reductions and removal enhancements. Implementation of a GHG project may
be initiated by a specific activity (e.g. an action to install, implement, engage or otherwise begin operations) and
may end with a specific termination activity (e.g. an action to complete, close, decommission or otherwise
formally end the project). The reporting period and frequency may vary based on the specific requirements of
the GHG project and/or GHG programme. Based on actual data and information monitored and collected during
project implementation, quantified GHG emissions, removals, emission reductions and removal enhancements
may be verified. The project proponent might submit verified GHG emission reductions or removal
enhancements to a GHG programme in order to generate recognized GHG units within that GHG programme.
Certification and recognition of GHG units (e.g. credits) are beyond the scope of this part of ISO 14064.
In order to have broad and flexible application to different GHG project types and sizes, this part of ISO 14064
establishes principles and specifies process requirements rather than prescribing specific criteria and
procedures. Therefore, as shown in Figure 3, additional requirements, criteria and guidance from relevant
legislation, GHG programmes, good practice and standards are of vital importance for the credible application
of this part of ISO 14064.
Figure 3 — Framework for the use of ISO 14064-2
Figure 4 illustrates the linkage between planning and implementation phases of a project to the requirements of
this part of ISO 14064. In the application of this part of ISO 14064, the user is encouraged to consider all
requirements holistically and iteratively rather than a linear stepwise approach.
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Figure 4 — Linkages between planning and implementation requirements
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5 Requirements for GHG projects
5.1 General requirements
The project proponent shall ensure the GHG project conforms to relevant requirements of the GHG programme
to which it subscribes (if any), including eligibility or approval criteria, relevant legislation or other requirements.
In fulfilling the detailed requirements of this clause, the project proponent shall identify, consider and use
relevant current good practice guidance. The project proponent shall select and apply established criteria and
procedures from a recognized origin, if available, as relevant current good practice guidance.
In cases where the project proponent uses criteria and procedures from relevant current good practice
guidance that derive from a recognized origin, the project proponent shall justify any departure from those
criteria and procedures.
In cases where good practice guidance from more than one recognized origin exists, the project proponent shall
justify the reason for using the selected recognized origin.
Where there is no relevant current good practice guidance from a recognized origin, the project proponent shall
establish, justify and apply criteria and procedures to fulfil the requirements in this part of ISO 14064.
5.2 Describing the project
The project proponent shall describe the project and its context in a GHG project plan that includes the
following:
a) project title, purpose(s) and objective(s);
b) type of GHG project;
c) project location, including geographic and physical information allowing the unique identification and
delineation of the specific extent of the project;
d) conditions prior to project initiation;
e) a description of how the project will achieve GHG emission reductions and/or removal enhancements;
f) project technologies, products, services and the expected level of activity;
g) aggregate GHG emission reductions and removal enhancements, stated in tonnes of CO e, likely to occur
from the GHG project;
h) identification of risks that may substantially affect the project's GHG emission reductions or removal
enhancements;
i) roles and responsibilities, including contact information of the project proponent, other project participants,
relevant regulator(s) and/or administrators of any GHG programme(s) to which the GHG project subscribes;
j) any information relevant for the eligibility of a GHG project under a GHG programme and quantification of
emission reductions or removal enhancements, including legislative, technical, economic, sectoral, social,
environmental, geographic, site-specific and temporal information;
k) a summary environmental impact assessment when such an assessment is required by applicable
legislation or regulation;
l) relevant outcomes from stakeholder consultations and mechanisms for on-going communication;
m) chronological plan for the date of initiating project activities, date of terminating the project, frequency of
monitoring and reporting and the project period, including relevant project activities in each step of the GHG
project cycle.
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ISO 14064-2:2006(E)
5.3 Identifying GHG sources, sinks and reservoirs relevant to the project
The project proponent shall select or establish criteria and procedures for identifying and assessing GHG
sources, sinks and reservoirs controlled, related to, or affected by the project.
Based on selected or established criteria and procedures, the project proponent shall identify GHG sources,
sinks and reservoirs as being
a) controlled by the project proponent,
b) related to the GHG project, or
c) affected by the GHG project.
5.4 Determining the baseline scenario
The project proponent shall select or establish criteria and procedures for identifying and assessing potential
baseline scenarios considering the following:
a) the project description, including identified GHG sources, sinks and reservoirs (see 5.3);
b) existing and alternative project types, activities and technologies providing equivalent type and level of
activity of products or services to the project;
c) data availability, reliability and limitations;
d) other relevant information concerning present or future conditions, such as legislative, technical, economic,
sociocultural, environmental, geographic, site-specific and temporal assumptions or projections.
The project proponent shall demonstrate equivalence in type and level of activity of products or services
provided between the project and the baseline scenario and shall explain, as appropriate, any significant
differences between the project and the baseline scenario.
The project proponent shall select or establish, explain and apply criteria and procedures for identifying and
justifying the baseline scenario.
NOTE A baseline scenario determined using a project-specific approach represents what would occur in the absence of
the project, whereas a GHG programme can prescribe another approach to determine the baseline scenario, such as a
performance standard (e.g. benchmark or multi-project) baseline scenario.
In developing the baseline scenario, the project proponent shall select the assumptions, values and procedures
that help ensure that GHG emissions reductions or removal enhancements are not over-estimated.
The project proponent shall select or establish, justify and apply criteria and procedures for demonstrating that
the project results in GHG emissions reductions or removal enhancements that are additional to what would
occur in the baseline scenario.
5.5 Identifying GHG sources, sinks and reservoirs for the baseline scenario
In identifying GHG sources, sinks and reservoirs relevant to the baseline scenario, the project proponent
a) shall consider criteria and procedures used for identifying the GHG sources, sinks and reservoirs relevant
for the project,
b) if necessary, shall explain and apply additional criteria for identifying relevant baseline GHG sources, sinks
and reservoirs, and
c) shall compare the project's identified GHG sources, sinks and reservoirs with those identified in the baseline
scenario.
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ISO 14064-2:2006(E)
5.6 Selecting relevant GHG sources, sinks and reservoirs for monitoring or estimating GHG
emissions and removals
The project proponent shall select or establish criteria and procedures for selecting relevant GHG sources,
sinks and reservoirs for either regular monitoring or estimation.
The project proponent shall justify not selecting any relevant GHG source, sink and reservoir for regular
monitoring.
NOTE Figure A.2 shows a possible framework for identifying and selecting GHG sources, sinks and reservoirs for regular
monitoring or estimating GHG emissions or removals.
5.7 Quantifying GHG emissions and/or removals
The project proponent shall select or establish criteria, procedures and/or methodologies for quantifying GHG
emissions and/or remo
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