ISO/TC 207/SC 7 - Greenhouse gas management and related activities

This document describes the principles, concepts, and methods relating to the quantification and reporting of direct and indirect greenhouse gas (GHG) emissions for an organization. It gives guidance on the application of ISO 14064-1 to GHG inventory at the organization level, for the quantification and reporting of direct emissions and indirect emissions. This document describes for all organizations, the steps for: — establishing organizational boundaries, in accordance with either a control approach (financial or operational) or an equity share approach; — establishing reporting boundaries, by identifying direct and indirect emissions to be quantified and reported; for each category of emission, guidance is provided on specific boundaries and methodologies for the quantification of GHG emissions and removals; — GHG reporting: the guidance is provided to promote transparency regarding the boundaries, the methodologies used for the quantification of direct and indirect GHG emissions and removals, and the uncertainty of the results. The examples and case studies presented in this document are not exclusive nor exhaustive. The values of the emission or removal factors mentioned in the examples are given for illustrative purposes only. A non-exhaustive list of database references is provided in REF Annex_sec_A \r \h Annex A 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000C00000041006E006E00650078005F007300650063005F0041000000 .

This document specifies principles, requirements and guidance for achieving and demonstrating carbon neutrality through the quantification, reduction and offsetting of the carbon footprint. This document defines terms used in relation to carbon neutrality and provides guidance on the actions necessary to achieve and demonstrate carbon neutrality. In accordance with common practice, it uses the word “carbon” to refer to all greenhouse gases (GHGs) in compound expressions such as “carbon neutrality”. It is applicable to a wide range of subjects such as organizations (including companies, local authorities and financial institutions) and products (goods or services, including buildings and events). It is not intended to be used for territories (such as regions, countries, states or cities), including signatories to the United Nations Framework Convention on Climate Change (UNFCCC) when reporting national outcomes for the purposes of that Convention. This document establishes a hierarchy for carbon neutrality where GHG emission reductions (direct and indirect) and GHG removal enhancements within the value chain take priority over offsetting. It includes requirements for carbon neutrality commitments and making carbon neutrality claims. This document is GHG programme neutral. If a GHG programme is applicable, the requirements of that GHG programme are additional to the requirements of this document.

This document specifies competence requirements for validation and verification teams (including technical experts) and independent reviewers. This document is applicable to all organizations that plan and conduct external or internal validations, verifications and agreed-upon procedures (AUP). This document is not linked to any particular environmental information programme. If a particular environmental information programme is applicable, competence requirements of that environmental information programme are additional to the requirements of this document. NOTE Management process requirements for the competence of personnel are specified in ISO 14065:2020, 7.3.

This document establishes a common methodology for the quantification and reporting of greenhouse gas (GHG) emissions arising from the operation of transport chains of passengers and freight.

This document establishes an approach and methodology for a country-based mechanism to channel climate finance to subnational authorities to support climate change adaptation and to increase local resilience thereby contributing to the achievement of the goals of the 2015 Paris Agreement of the United Nations Framework Convention on Climate Change (UNFCCC) and the UN Sustainable Development Goals (SDGs). The country-based mechanism uses performance-based climate resilience grants (PBCRGs) which ensure programming and verification of climate change expenditures at the local level, offering strong incentives for performance improvements in enhanced resilience. This document provides requirements and guidelines and is applicable to organizations such as national and subnational authorities, donors, companies, financial institutions and international organizations that are involved in implementing a country-based mechanism for channelling climate finance to subnational authorities to support climate change adaptation and resilience. NOTE Another mechanism for supporting local adaptation is by direct support at the local level by donors without any financial flows from national government.

This document specifies principles and requirements for the determination of greenhouse gas (GHG) emissions from sector-specific sources such as from steel and iron, cement, aluminium, lime and ferroalloy-producing industries. This document specifies definitions and requirements valid to the sector-specific parts of ISO 19694 series. It provides common methodological issues and defines the details for applying the requirements for the harmonized methods, which include: measuring, testing and quantifying methods for GHG emissions of the above-mentioned sector-specific sources in the cited standards; assessing the level of GHG emissions performance of production processes over time at production sites; establishing and providing reliable, accurate and quality information for reporting and verification purposes. The application of this document to the other sector-specific standards in the ISO 19694 series ensures accuracy, precision and reproducibility of the obtained results. For this reason, it is a generic standard.

This document specifies a general framework, including principles, requirements and guidance for assessing, measuring, monitoring and reporting on investments and financing activities in relation to climate change and the transition into a low-carbon economy. The assessment includes the following items: — the alignment (or lack thereof) of investment and financing decisions taken by the financier with low-carbon transition pathways, adaptation pathways, and climate goals; — the impact of actions through the financier’s investment and lending decisions towards the achievement of climate goals in the real economy, i.e. mitigation (greenhouse gas emissions) and adaptation (resilience); — the risks to owners of financial assets (e.g. private equities, listed stocks, bonds, loans) arising from climate change. To support the financier’s assessment of the impact of investment and lending decisions, this document provides guidance for the financier on how to: — set targets and determine metrics to be used for tracking progress related to the low-carbon transition pathways of investees; — determine low-carbon transition and adaptation trajectories of investees; — document the causality or linkage between its climate action and its outputs, outcomes and impacts. This document is applicable to financiers, i.e. investors and lenders. It guides their reporting activities to the following third parties: shareholders, clients, policymakers, financial supervisory authorities and non-governmental organizations.

This document gives guidelines for assessing the risks related to the potential impacts of climate change. It describes how to understand vulnerability and how to develop and implement a sound risk assessment in the context of climate change. It can be used for assessing both present and future climate change risks. Risk assessment according to this document provides a basis for climate change adaptation planning, implementation, and monitoring and evaluation for any organization, regardless of size, type and nature.

This document specifies principles and requirements for bodies performing validation and verification of environmental information statements. Any programme requirements related to bodies are additional to the requirements of this document. This document is a sector application of ISO/IEC 17029:2019, which contains general principles and requirements for the competence, consistent operation and impartiality of bodies performing validation/verification as conformity assessment activities. This document includes sector-specific requirements in addition to the requirements of ISO/IEC 17029:2019.

This document specifies requirements and guidance on adaptation planning for local governments and communities. This document supports local governments and communities in adapting to climate change based on vulnerability, impacts and risk assessments. In working with relevant interested parties, it also supports the setting of priorities, and the development and subsequent updating of an adaptation plan.

This document specifies principles, requirements and guidelines for adaptation to climate change. This includes the integration of adaptation within or across organizations, understanding impacts and uncertainties and how these can be used to inform decisions. This document is applicable to any organization, regardless of size, type and nature, e.g. local, regional, international, business units, conglomerates, industrial sectors, natural resource management units. This document can support the development of sector-, aspect- or element-specific climate change adaptation standards.

This document specifies principles and requirements and provides guidance for verifying and validating greenhouse gas (GHG) statements. It is applicable to organization, project and product GHG statements. The ISO 14060 family of standards is GHG programme neutral. If a GHG programme is applicable, requirements of that GHG programme are additional to the requirements of the ISO 14060 family of standards.

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.

This document specifies principles and requirements at the organization level for the quantification and reporting of greenhouse gas (GHG) emissions and removals. It includes requirements for the design, development, management, reporting and verification of an organization's GHG inventory. The ISO 14064 series is GHG programme neutral. If a GHG programme is applicable, requirements of that GHG programme are additional to the requirements of the ISO 14064 series.

This document specifies principles, requirements and guidelines for the quantification and reporting of the carbon footprint of a product (CFP), in a manner consistent with International Standards on life cycle assessment (LCA) (ISO 14040 and ISO 14044). Requirements and guidelines for the quantification of a partial CFP are also specified. This document is applicable to CFP studies, the results of which provide the basis for different applications (see Clause 4). This document addresses only a single impact category: climate change. Carbon offsetting and communication of CFP or partial CFP information are outside the scope of this document. This document does not assess any social or economic aspects or impacts, or any other environmental aspects and related impacts potentially arising from the life cycle of a product.

This document gives guidelines by means of a framework and principles for establishing approaches and processes to: — identify, assess and revise methodologies; — develop methodologies; — manage methodologies. This document is applicable to climate actions to address climate change, including adaptation to its impacts and greenhouse gas (GHG) mitigation in support of sustainability. Such actions can be used by or for projects, organizations, jurisdictions, economic sectors, technologies and products, policies, programmes and non-government activities. This document does not create guidance for a specific methodology.

ISO/TR 14069:2013 describes the principles, concepts and methods relating to the quantification and reporting of direct and indirect greenhouse gas (GHG) emissions for an organization. It provides guidance for the application of ISO 14064-1 to greenhouse gas inventories at the organization level, for the quantification and reporting of direct emissions, energy indirect emissions and other indirect emissions. ISO/TR 14069:2013 describes for all organizations, including local authorities, the steps for: establishing organizational boundaries, in accordance with either a control approach (financial or operational) or an equity share approach; establishing operational boundaries, by identifying direct emissions and energy indirect emissions to be quantified and reported, as well as any other indirect emissions the organization chooses to quantify and report; for each category of emission, guidance is provided on specific boundaries and methodologies for the quantification of GHG emissions and removals; GHG reporting: guidance is provided to promote transparency regarding the boundaries, the methodologies used for the quantification of direct and indirect GHG emissions and removals, and the uncertainty of the results.

This document specifies requirements and guidance on adaptation planning for local governments and communities. This document supports local governments and communities in adapting to climate change based on vulnerability, impacts and risk assessments. In working with relevant interested parties, it also supports the setting of priorities, and the development and subsequent updating of an adaptation plan.

This document provides guidance for conducting verification and validation of greenhouse gas statements (claims) using of remote methods. It is applicable to all organizations and products that need to plan and conduct internal or external verification/validation (i.e. 1st, 2nd , 3rd party) of greenhouse gas statements. This document additionally provides competence for verifier/validator in the use of remote method. This document is intended to strengthen reliability in verifying or validating greenhouse gas statements using remote methods among clients, intended users, responsible parties, regulators, accreditation bodies, verification and validation bodies, scheme owners, industry, employees, manufacturer, consumers and other interested parties. The use of remote methods in carrying out verification and validation of greenhouse gas statements is not intended to replace general onsite verification or validation as the default method. This document is applicable whether a verification or validation process uses remote methods only or combination methods of remote and onsite. This document is applied to any greenhouse gas programme (see definition 3.19., a draft attached). This document provides guidance in addition to the requirements in of ISO 14065, ISO 14066 and ISO 14064-3.

ISO/TS 14067:2013 specifies principles, requirements and guidelines for the quantification and communication of the carbon footprint of a product (CFP), based on International Standards on life cycle assessment (ISO 14040 and ISO 14044) for quantification and on environmental labels and declarations (ISO 14020, ISO 14024 and ISO 14025) for communication. Requirements and guidelines for the quantification and communication of a partial carbon footprint of a product (partial CFP) are also provided. ISO/TS 14067:2013 is applicable to CFP studies and different options for CFP communication based on the results of such studies. Where the results of a CFP study are reported according to ISO/TS 14067:2013, procedures are provided to support both transparency and credibility and also to allow for informed choices. ISO/TS 14067:2013 also provides for the development of CFP-product category rules (CFP-PCR), or the adoption of product category rules (PCR) that have been developed in accordance with ISO 14025 and that are consistent with ISO/TS 14067:2013. ISO/TS 14067:2013 addresses only one impact category: climate change. Offsetting is outside of the scope of ISO/TS 14067:2013.

ISO 14065:2013 specifies principles and requirements for bodies that undertake validation or verification of greenhouse gas (GHG) assertions.

ISO 14066:2011 specifies competence requirements for validation teams and verification teams. ISO 14066:2011 complements the implementation of ISO 14065. ISO 14066:2011 is not linked to any particular greenhouse gas (GHG) programme. If a particular GHG programme is applicable, competence requirements of that GHG programme are additional to the requirements of ISO 14066:2011.

ISO 14065:2007 specifies principles and requirements for bodies that undertake validation or verification of greenhouse gas (GHG) assertions. It is GHG programme neutral. If a GHG programme is applicable, the requirements of that GHG programme are additional to the requirements of ISO 14065:2007.

ISO 14064-1:2006 specifies principles and requirements at the organization level for quantification and reporting of greenhouse gas (GHG) emissions and removals. It includes requirements for the design, development, management, reporting and verification of an organization's GHG inventory.

ISO 14064-2:2006 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.

ISO 14064-3:2006 specifies principles and requirements and provides guidance for those conducting or managing the validation and/or verification of greenhouse gas (GHG) assertions. It can be applied to organizational or GHG project quantification, including GHG quantification, monitoring and reporting carried out in accordance with ISO 14064-1 or ISO 14064-2. ISO 14064-3:2006 specifies requirements for selecting GHG validators/verifiers, establishing the level of assurance, objectives, criteria and scope, determining the validation/verification approach, assessing GHG data, information, information systems and controls, evaluating GHG assertions and preparing validation/verification statements.