EN ISO 14064-2:2019

SLOVENSKI STANDARD
01-julij-2019
Nadomešča:
SIST EN ISO 14064-2:2012
Toplogredni plini - 2. del: Specifikacija z navodilom za količinsko določanje,
spremljanje in poročanje o povečanem zmanjševanju ali odstranjevanju emisij
toplogrednih plinov na ravni projekta (ISO 14064-2:2019)
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 14064-2:2019)
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 14064-2:2019)
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 14064-2:2019)
Ta slovenski standard je istoveten z: EN ISO 14064-2:2019
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.

EN ISO 14064-2
EUROPEAN STANDARD
NORME EUROPÉENNE
May 2019
EUROPÄISCHE NORM
ICS 13.020.40 Supersedes EN ISO 14064-2:2012
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 14064-2:2019)
Gaz à effet de serre - Partie 2: Spécifications et lignes Treibhausgase - Teil 2: Spezifikation mit Anleitung zur
directrices, au niveau des projets, pour la quantitativen Bestimmung, Überwachung und
quantification, la surveillance et la rédaction de Berichterstattung von Reduktionen der
rapports sur les réductions d'émissions ou les Treibhausgasemissionen oder Steigerungen des
accroissements de suppressions des gaz à effet de Entzugs von Treibhausgasen auf Projektebene (ISO
serre (ISO 14064-2:2019) 14064-2:2019)
This European Standard was approved by CEN on 1 March 2019.

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, Former Yugoslav Republic of Macedonia, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania,
Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland,
Turkey and United Kingdom.
EUROPEAN COMMITTEE FOR STANDARDIZATION
COMITÉ EUROPÉEN DE NORMALISATION

EUROPÄISCHES KOMITEE FÜR NORMUNG

CEN-CENELEC Management Centre: Rue de la Science 23, B-1040 Brussels
© 2019 CEN All rights of exploitation in any form and by any means reserved Ref. No. EN ISO 14064-2:2019 E
worldwide for CEN national Members.

Contents Page
European foreword . 3

European foreword
This document (EN ISO 14064-2:2019) has been prepared by Technical Committee ISO/TC 207
"Environmental management" in collaboration with 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 November 2019, and conflicting national standards
shall be withdrawn at the latest by November 2019.
Attention is drawn to the possibility that some of the elements of this document may be the subject of
patent rights. CEN shall not be held responsible for identifying any or all such patent rights.
This document supersedes EN ISO 14064-2:2012.
This document has been prepared under a mandate given to CEN by the European Commission and the
European Free Trade Association.
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, Former Yugoslav Republic of Macedonia,
France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta,
Netherlands, Norway, Poland, Portugal, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland,
Turkey and the United Kingdom.
Endorsement notice
The text of ISO 14064-2:2019 has been approved by CEN as EN ISO 14064-2:2019 without any
modification.
INTERNATIONAL ISO
STANDARD 14064-2
Second edition
2019-04
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 rédaction de rapports sur
les réductions d’émissions ou les accroissements de suppressions des
gaz à effet de serre
Reference number
ISO 14064-2:2019(E)
©
ISO 2019
ISO 14064-2:2019(E)
© ISO 2019
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may
be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting
on the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address
below or ISO’s member body in the country of the requester.
ISO copyright office
CP 401 • Ch. de Blandonnet 8
CH-1214 Vernier, Geneva
Phone: +41 22 749 01 11
Fax: +41 22 749 09 47
Email: copyright@iso.org
Website: www.iso.org
Published in Switzerland
ii © ISO 2019 – All rights reserved

ISO 14064-2:2019(E)
Contents Page
Foreword .iv
Introduction .v
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 quantification process . 3
3.3 Terms relating to organizations and interested parties . 4
3.4 Terms relating to verification and validation . 5
4 Principles . 5
4.1 General . 5
4.2 Relevance . 5
4.3 Completeness . 6
4.4 Consistency . 6
4.5 Accuracy . 6
4.6 Transparency . 6
4.7 Conservativeness . 6
5 Introduction to GHG projects. 6
6 Requirements for GHG projects . 8
6.1 General requirements . 8
6.2 Describing the project. 9
6.3 Identifying GHG SSRs relevant to the project .10
6.4 Determining the GHG baseline .10
6.5 Identifying GHG SSRs relevant to the baseline scenario .11
6.6 Selecting GHG SSRs for monitoring or estimating GHG emissions and removals .11
6.7 Quantifying GHG emissions and/or removals.11
6.8 Quantifying GHG emission reductions and removal enhancements .12
6.9 Managing data quality .12
6.10 Monitoring the GHG project .12
6.11 Documenting the GHG project .13
6.12 Verification and/or validation of the GHG project .13
6.13 Reporting the GHG project .13
Annex A (informative) Guidance on the use of this document .15
Bibliography .26
ISO 14064-2:2019(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.
The procedures used to develop this document and those intended for its further maintenance are
described in the ISO/IEC Directives, Part 1. In particular, the different approval criteria needed for the
different types of ISO documents should be noted. This document was drafted in accordance with the
editorial rules of the ISO/IEC Directives, Part 2 (see www .iso .org/directives).
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. Details of
any patent rights identified during the development of the document will be in the Introduction and/or
on the ISO list of patent declarations received (see www .iso .org/patents).
Any trade name used in this document is information given for the convenience of users and does not
constitute an endorsement.
For an explanation of the voluntary nature of standards, the meaning of ISO specific terms and
expressions related to conformity assessment, as well as information about ISO’s adherence to the
World Trade Organization (WTO) principles in the Technical Barriers to Trade (TBT) see www .iso
.org/iso/foreword .html.
This document was prepared by Technical Committee ISO/TC 207, Environmental management,
Subcommittee SC 7, Greenhouse gas management and related activities.
This second edition cancels and replaces the first edition (ISO 14064-2:2006), which has been
technically revised. The main changes compared with the previous edition are as follows:
— the concept of additionality and the baseline scenario have been changed;
— text related to the Kyoto mechanism has been deleted.
A list of all parts in the ISO 14064 series can be found on the ISO website.
Any feedback or questions on this document should be directed to the user’s national standards body. A
complete listing of these bodies can be found at www .iso .org/members .html.
iv © ISO 2019 – All rights reserved

ISO 14064-2:2019(E)
Introduction
0.1  Background
Climate change arising from anthropogenic activity has been identified as one of the greatest challenges
facing the world and will continue to affect business and citizens over future decades.
Climate change has implications for both human and natural systems and could lead to significant
impacts on resource availability, economic activity and human wellbeing. In response, international,
regional, national and local initiatives are being developed and implemented by public and private
sectors to mitigate greenhouse gas (GHG) concentrations in the Earth’s atmosphere as well as to
facilitate adaptation to climate change.
There is a need for an effective and progressive response to the urgent threat of climate change
on the basis of the best available scientific knowledge. ISO produces documents that support the
transformation of scientific knowledge into tools that will help address climate change.
GHG initiatives on mitigation rely on the quantification, monitoring, reporting and verification of GHG
emissions and/or removals.
The ISO 14060 family of standards provides clarity and consistency for quantifying, monitoring,
reporting and validating or verifying GHG emissions and removals to support sustainable development
through low-carbon economy and to benefit organizations, project proponents and interested parties
worldwide. Specifically, the use of the ISO 14060 family of standards:
— enhances the environmental integrity of GHG quantification;
— enhances the credibility, consistency and transparency of GHG quantification, monitoring, reporting,
verification and validation;
— facilitates the development and implementation of GHG management strategies and plans;
— facilitates the development and implementation of mitigation actions through emission reductions
or removal enhancements;
— facilitates the ability to track performance and progress in the reduction of GHG emissions and/or
increase in GHG removals.
Applications of the ISO 14060 family of standards include:
— corporate decisions, such as identifying emission reduction opportunities and increasing
profitability by reducing energy consumption;
— carbon risk management, such as the identification and management of risks and opportunities;
— voluntary initiatives, such as participation in voluntary GHG registries or sustainability reporting
initiatives;
— GHG markets, such as the buying and selling of GHG allowances or credits;
— regulatory/government GHG programmes, such as credit for early action, agreements or national
and local reporting initiatives.
ISO 14064-1 details principles and requirements for designing, developing, managing and reporting
organization-level GHG inventories.
It includes requirements for determining GHG emission and removal 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.
ISO 14064-2:2019(E)
This document details principles and requirements for determining baselines, and monitoring,
quantifying and reporting of project emissions. It focuses on GHG projects or project-based activities
specifically designed to reduce GHG emissions and/or enhance GHG removals. It provides the basis for
GHG projects to be verified and validated.
ISO 14064-3 details requirements for verifying GHG statements related to GHG inventories, GHG projects,
and carbon footprints of products. It describes the process for verification or validation, including
verification or validation planning, assessment procedures, and the evaluation of organizational,
project and product GHG statements.
ISO 14065 defines requirements for bodies that validate and verify GHG statements. Its requirements
cover impartiality, competence, communication, validation and verification processes, appeals,
complaints, and the management system of validation and verification bodies. It can be used as a
basis for accreditation and other forms of recognition in relation to the impartiality, competence, and
consistency of validation and verification bodies.
ISO 14066 specifies competence requirements for validation teams and verification teams. It includes
principles and specifies competence requirements based on the tasks that validation teams or
verification teams have to be able to perform.
ISO 14067 defines the principles, requirements and guidelines for the quantification of carbon footprint

of products. The aim of ISO 14067 is to quantify GHG emissions associated with the life cycle stages of
a product, beginning with resource extraction and raw material sourcing and extending through the
production, use and end-of-life stages of the product.
ISO/TR 14069 assists users in the application of ISO 14064-1, providing guidelines and examples for
improving transparency in the quantification of emissions and their reporting. It does not provide
additional guidance to ISO 14064-1.
Figure 1 illustrates the relationship among the ISO 14060 family of GHG standards.
vi © ISO 2019 – All rights reserved

ISO 14064-2:2019(E)
Figure 1 — Relationship among the ISO 14060 family of GHG standards
0.2  Approach of this document
A standardized approach for quantification, monitoring and reporting is needed 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 document 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 [14] provides an example of good practice guidance.
This document contains general requirements for GHG projects and does not prescribe specific criteria
and procedures. GHG programmes (e.g. GHG offset programmes) may apply additional requirements on
GHG projects in relation to additionality, specific methodologies, project baselines, etc. Although this
document leaves specific criteria and requirements related to additionality to individual programmes,
it does require that the GHG project should result in emission reductions or removal enhancements in
addition to what would have happened in the absence of the project.
This document requires the project proponent to identify and select GHG sources, sinks and reservoirs
(SSRs) relevant for the GHG project and to determine the GHG baseline. GHG project emissions/removals
and baseline scenario emissions/removals are quantified separately, and the emission reductions
ISO 14064-2:2019(E)
and/or removal enhancements are calculated by comparison of the GHG project emissions/removals
with the baseline scenario emissions/removals. It is important to demonstrate that the GHG baseline
is consistent with the principles of this document, 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 GHG baseline could be determined based on historical
information or setting of alternative scenarios according to the requirements of the intended user/
programme. For both the project emissions and the baseline scenario, the quantification, monitoring
and reporting of GHG emissions and removals are based on procedures developed by the project
proponent or adopted from a GHG programme.
This document does not use the term “project boundary”. In order to be compatible with the broadest
range of GHG programmes, project boundary is referred to as SSR that are relevant to the project. If any
GHG programme requires a specific time period or methodology, these can be compared to the GHG
baseline and estimated project emissions. Any discrepancies are recorded and reported in the GHG report.
This document does not specify requirements for verification/validation bodies or verifiers/validators
in providing assurance against GHG statements 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 document.
Annex A provides guidance on the use of this document.
0.3  Significance of the terms “explain” and “justify” in this document
Some clauses require users of this document to explain and justify the use of certain approaches or
decisions taken.
Explanation generally includes:
a) how approaches were used or decisions taken;
b) why approaches were chosen or decisions made.
Justification has two more criteria:
c) explain why alternative approaches were not chosen;
d) provide supporting data or analysis.
viii © ISO 2019 – All rights reserved

INTERNATIONAL STANDARD ISO 14064-2:2019(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
1 Scope
This document specifies principles and requirements and provides guidance at the project level for the
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 (SSRs) relevant to the project and baseline scenario,
monitoring, quantifying, documenting and reporting GHG project performance and managing data
quality.
The ISO 14060 family of standards is GHG programme neutral. If a GHG programme is applicable, the
requirements of that GHG programme are additional to the requirements of the ISO 14060 family of
standards.
2 Normative references
There are no normative references in this document.
3 Terms and definitions
For the purposes of this document, the following terms and definitions apply.
ISO and IEC maintain terminological databases for use in standardization at the following addresses:
— ISO Online browsing platform: available at https: //www .iso .org/obp
— IEC Electropedia: available at http: //www .electropedia .org/
3.1 Terms relating to greenhouse gases
3.1.1
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 1 to entry: GHGs include carbon dioxide (CO ), methane (CH ), nitrous oxide (N O), hydrofluorocarbons
2 4 2
(HFCs), perfluorocarbons (PFCs) and sulfur hexafluoride (SF ).
Note 2 to entry: Other examples of GHGs are provided in the latest Intergovernmental Panel on Climate Change
[11]
(IPCC) Assessment Report .
ISO 14064-2:2019(E)
3.1.2
greenhouse gas source
GHG source
process that releases a GHG (3.1.1) into the atmosphere
3.1.3
greenhouse gas sink
GHG sink
process that removes a GHG (3.1.1) from the atmosphere
3.1.4
greenhouse gas reservoir
GHG reservoir
component, other than the atmosphere, that has the capacity to accumulate GHGs (3.1.1), and to store
and release them
3.1.5
greenhouse gas emission
GHG emission
release of a GHG (3.1.1) into the atmosphere
3.1.6
greenhouse gas removal
GHG removal
withdrawal of a GHG (3.1.1) from the atmosphere by GHG sinks (3.1.3)
3.1.7
greenhouse gas emission reduction
GHG emission reduction
quantified decrease in GHG emissions (3.1.5) between a baseline scenario (3.2.6) and the GHG project (3.2.3)
3.1.8
greenhouse gas removal enhancement
GHG removal enhancement
quantified increase in GHG removals (3.1.6) between a baseline scenario (3.2.6) and the GHG project (3.2.3)
3.1.9
greenhouse gas emission factor
GHG emission factor
coefficient relating GHG activity data with the GHG emission (3.1.5)
3.1.10
greenhouse gas removal factor
GHG removal factor
coefficient relating GHG activity data with the GHG removal (3.1.6)
3.1.11
affected greenhouse gas source, sink and reservoir
affected GHG SSR
GHG source (3.1.2), GHG sink (3.1.3) and GHG reservoir (3.1.4) influenced by a GHG project (3.2.3),
through changes in market demand or supply for associated products or services, or through physical
displacement
Note 1 to entry: An affected GHG SSR is generally off the project site.
Note 2 to entry: GHG emission reductions (3.1.7) or GHG removal enhancements (3.1.8) offset by affected GHG SSRs
are often referred to as leakage.
2 © ISO 2019 – All rights reserved

ISO 14064-2:2019(E)
3.1.12
controlled greenhouse gas source, sink and reservoir
controlled GHG SSR
GHG source (3.1.2), GHG sink (3.1.3) and GHG reservoir (3.1.4) where the operation is under the direction
and influence of the GHG project proponent (3.3.2) through financial, policy, management or other
instruments
Note 1 to entry: A controlled GHG SSR is generally on the GHG project site.
3.1.13
related greenhouse gas source, sink and reservoir
related GHG SSR
GHG source (3.1.2), GHG sink (3.1.3) and GHG reservoir (3.1.4) that has material or energy flows into, out
of, or within the GHG project (3.2.3)
Note 1 to entry: A related GHG SSR is generally upstream or downstream from the GHG project, and can be either
on or off the GHG project site.
Note 2 to entry: A related GHG SSR also can include activities related to design, construction and decommissioning
of a GHG project.
Note 3 to entry: "Material flow" is defined in ISO 14051:2011, 3.14.
Note 4 to entry: "Energy flow" is defined in ISO 14040:2006, 3.13.
3.1.14
global warming potential
GWP
index, based on radiative properties of GHGs (3.1.1), measuring the radiative forcing following a pulse
emission of a unit mass of a given GHG in the present-day atmosphere integrated over a chosen time
horizon, relative to that of carbon dioxide (CO )
Note 1 to entry: A list of GHGs with their recognized GWPs is provided in the latest Intergovernmental Panel on
[11]
Climate Change (IPCC) Assessment Report .
3.1.15
carbon dioxide equivalent
CO e
unit for comparing the radiative forcing of a GHG (3.1.1) to that of carbon dioxide
3.2 Terms relating to the GHG quantification process
3.2.1
greenhouse gas statement
GHG statement
DEPRECATED: GHG assertion
factual and objective declaration that provides the subject matter for the verification (3.4.2) or
validation (3.4.3)
Note 1 to entry: The GHG statement could be presented at a point in time or could cover a period of time.
Note 2 to entry: The GHG statement provided by the responsible party should be clearly identifiable, capable of
consistent evaluation or measurement against suitable criteria by a verifier (3.4.4) or validator (3.4.5).
Note 3 to entry: The GHG statement could be provided in a GHG report (3.2.4), GHG project (3.2.3) plan or CFP
study report. "CFP study report" is defined in ISO 14067:2018, 3.1.1.5.
ISO 14064-2:2019(E)
3.2.2
greenhouse gas information system
GHG information system
policies, processes and procedures to establish, manage, maintain and record GHG (3.1.1) information
Note 1 to entry: Maintain includes the amendment, removal and addition of GHG information.
3.2.3
greenhouse gas project
GHG project
activity or activities that alter the conditions of a GHG baseline (3.2.5) and which cause GHG emission
reductions (3.1.7) or GHG removal enhancements (3.1.8)
Note 1 to entry: Activity can include technologies used to alter the conditions of the GHG baseline.
3.2.4
greenhouse gas report
GHG report
standalone document intended to communicate an organization’s or GHG project’s (3.2.3) GHG-related
information to its intended users (3.3.1)
Note 1 to entry: A GHG report can include a GHG statement (3.2.1).
3.2.5
greenhouse gas baseline
GHG baseline
quantitative reference(s) of GHG emissions (3.1.5) and/or GHG removals (3.1.6) that would have occurred
in the absence of a GHG project (3.2.3) and provides the baseline scenario (3.2.6) for comparison with
project GHG emissions and/or GHG removals
3.2.6
baseline scenario
hypothetical reference case that best represents the conditions most likely to occur in the absence of a
proposed GHG project (3.2.3)
3.2.7
monitoring
continuous or periodic assessment of GHG emissions (3.1.5), GHG removals (3.1.6) or other GHG-
related data
3.2.8
uncertainty
parameter associated with the result of quantification that characterizes the dispersion of the values
that could be reasonably attributed to the quantified amount
Note 1 to entry: Uncertainty information typically specifies quantitative estimates of the likely dispersion of values
and a qualitative description of the likely causes of the dispersion and can be included in a greenhouse gas report.
3.3 Terms relating to organizations and interested parties
3.3.1
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 1 to entry: The intended user can be the client, the responsible party, GHG programme (3.3.4) administrators,
regulators, the financial community or other affected interested parties (3.3.3), such as local communities,
government departments or non-governmental organizations.
4 © ISO 2019 – All rights reserved

ISO 14064-2:2019(E)
3.3.2
greenhouse gas project proponent
GHG project proponent
individual or organization that has overall control and responsibility for a GHG project (3.2.3)
Note 1 to entry: The term “project proponent" is also used synonymously in the text.
3.3.3
interested party
person or organization that can affect, be affected by, or perceive itself to be affected by a decision or
activity
EXAMPLE Person or organization that is affected by or interested in the development or implementation of a
GHG project (3.2.3).
3.3.4
greenhouse gas programme
GHG programme
voluntary or mandatory international, national or subnational system or scheme that registers,
accounts or manages GHG emissions (3.1.5), GHG removals (3.1.6), GHG emission reductions (3.1.7) or GHG
removal enhancements (3.1.8) outside the organization or GHG project (3.2.3)
3.4 Terms relating to verification and validation
3.4.1
level of assurance
degree of confidence in the GHG statement (3.2.1)
Note 1 to entry: Assurance is provided on historical information.
3.4.2
verification
process for evaluating a statement of historical data and information to determine if the statement is
materially correct and conforms to criteria
3.4.3
validation
process for evaluating the reasonableness of the assumptions, limitations and methods that support a
statement about the outcome of future activities
3.4.4
verifier
competent and impartial person with responsibility for performing and reporting on a verification (3.4.2)
3.4.5
validator
competent and impartial person with responsibility for performing and reporting on a validation (3.4.3)
4 Principles
4.1 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, the requirements in this
document.
4.2 Relevance
Select the GHG SSRs, data and methodologies appropriate to the needs of the intended user.
ISO 14064-2:2019(E)
4.3 Completeness
Include all relevant GHG emissions and removals. Include all relevant information to support criteria
and procedures.
4.4 Consistency
Enable meaningful comparisons in GHG-related information.
4.5 Accuracy
Reduce bias and uncertainties as far as is practical.
4.6 Transparency
Disclose sufficient and appropriate GHG-related information to allow intended users to make decisions
with reasonable confidence.
4.7 Conservativeness
Use conservative assumptions, values and procedures to ensure that GHG emission reductions or
removal enhancements are not over-estimated.
5 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, methods, GHG programmes or standards. Whereas this
document specifies requirements for GHG project quantification, monitoring and reporting, a typical
GHG project cycle may include additional elements, as shown in Figure 2.
6 © ISO 2019 – All rights reserved

ISO 14064-2:2019(E)
NOTE Not all GHG project/programmes will require all the elements included in this figure.
Figure 2 — A typical GHG project cycle
The GHG project proponent may initially identify the project concept, design the project and evaluate
its feasibility, consult interested parties and assess GHG programme eligibility requirements. As
appropriate, the project proponent may seek written approval of project acceptance by the applicable
GHG programme or responsible government institution.
For the planning phase, this document specifies requirements for establishing and documenting a GHG
project. In planning the GHG project, the project proponent:
— describes the project;
— identifies and selects GHG SSRs relevant for the project;
— determines the baseline scenario and identifies and selects GHG SSRs relevant to it;
— develops procedures to quantify, monitor and report GHG emissions, removals, emission reductions
and removal enhancements.
NOTE GHG programmes can require official registration, validation and public distribution of a GHG project
plan before project implementation.
For the implementation phase, this document specifies requirements for selecting and applying criteria
and procedures for:
— regular data quality management;
— monitoring;
— quantification and reporting of GHG emissions and removals in the project and GHG baseline;
ISO 14064-2:2019(E)
— quantification and reporting of GHG 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.
Figure 3 illustrates the linkage between the planning and implementation phases of a project to the
requirements of this document. In the application of this document, the user is encouraged to consider
all requirements holistically and iteratively rather than in a linear stepwise approach.
Figure 3 — Typical presentation of linkages between planning and implementation
requirements
6 Requirements for GHG projects
6.1 General requirements
The project proponent shall identify, consider and use relevant criteria and procedures for every stage
of the GHG project cycle where these are available, as shown in Figure 3. Where criteria and procedures
are not available, the project proponent shall use relevant current good practice guidance. The project
8 © ISO 2019 – All rights reserved

ISO 14064-2:2019(E)
proponent shall select and apply established criteria and procedures from a recognized origin, if
available.
In cases where the project proponent uses criteria and procedures or relevant current good practice
guidance that derive from a recognized origin, the project proponent shall document and justify any
departure from those criteria and procedures.
In cases where criteria and procedures or relevant current 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 criteria, procedures or 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 document.
If the project proponent subscribes to a GHG programme, the project proponent shall ensure that the
GHG project conforms to the requirements of the GHG programme.
NOTE Good practice guidance can come from a recognized origin, such as industry practices and
associations, similar projects, benchmarking, GHG programme methods or others that are fit for purpose.
6.2 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, including descriptions of how the project will achieve GHG emission reductions
and/or removal enhancements and specific GHGs targeted;
c) project location, including organizational, geographic and physical location information, allowing
for the unique identification and delineation of the specific extent of the project;
d) conditions prior to project initiation;
e) project technologies, products, services and the expected level of activity;
f) aggregated GHG emission reductions and removal enhancements, stated in a unit of measure
required by the intended user for reporting, e.g. tonnes of CO e, likely to occur from the GHG
project;
g) identification of risks that could substantially affect the project’s GHG emission reductions or
removal enhancements and, if applicable, any measures to manage those risks;
h) roles and responsibilities, including contact information of the project proponent and other
project participants, including the intended users, and roles and contact information for relevant
regulator(s) or administrators of the GHG programme to which the GHG project subscribes;
i) a summary environmental impact assessment when such an assessment related to the project or
GHG programme is required by applicable legislation or regulation;
j) relevant outcomes from interested party consultations and mechanisms for ongoing
communication, if applicable;
k) a chronological plan or actual dates and justification for the following:
1) the date of initiating project activities;
2) GHG baseline time period;
3) date of termination of the project;
ISO 14064-2:2019(E)
4) frequency of monitoring and reporting and the project period, including relevant project
activities in each step of the GHG project cycle, as applicable
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