ISO 14064-3-2019 PDF

Full title and description

Greenhouse gases — Part 3: Specification with guidance for the verification and validation of greenhouse gas statements. This part of ISO 14064 specifies principles and requirements and provides guidance for the verification and validation of greenhouse gas (GHG) assertions applicable to organizations, projects and products.

Abstract

ISO 14064-3:2019 sets out principles, requirements and guidance for planning and conducting validation and verification engagements of GHG statements. It addresses selection of validators/verifiers, defining scope and level of assurance, evidence gathering and evaluation, materiality and reporting, culminating in a validation or verification statement that provides assurance to intended users.

General information

• Status: Published (confirmed).
• Publication date: 15 April 2019 (Edition 2, 2019).
• Publisher: International Organization for Standardization (ISO).
• ICS / categories: 13.020.40 (Pollution, pollution control and conservation; greenhouse gases).
• Edition / version: Edition 2 (2019).
• Number of pages: 54 pages (ISO edition) — note: national/adopted versions (for example some EN/BSI publications) include additional national forewords and can report up to ~70 pages.

Scope

Specifies principles, requirements and guidance for verification and validation of GHG statements for organizations, projects and products. Applicable to both internal and external validation/verification activities, it is programme-neutral (requirements of any applicable GHG programme are additional) and is intended to help provide reasonable or limited assurance that GHG assertions are complete, accurate, consistent, transparent and free from material misstatement.

Key topics and requirements

• Principles for verification and validation (completeness, accuracy, consistency, transparency, relevance).
• Selection and competence requirements for validators/verifiers and independence considerations.
• Defining scope, objectives, criteria and level of assurance (reasonable vs limited assurance).
• Planning the engagement, risk assessment, materiality thresholds and sampling strategies.
• Assessment of GHG data, monitoring systems, QA/QC and internal controls.
• Evidence collection, evaluation of uncertainty and detection of material discrepancies.
• Reporting requirements and the formulation of the validation/verification statement.

Typical use and users

Used by GHG validation and verification bodies, third‑party auditors, accreditation bodies, sustainability and environment managers, CSR teams, consultants, project developers, and regulators. Typical applications include independent assurance of organizational GHG inventories, project-level emission reductions/removals, or product carbon footprint verification where an external statement of confidence is required.

Related standards

Part of the ISO 14064 family. Closely related documents include ISO 14064‑1 (organization-level GHG quantification and reporting), ISO 14064‑2 (project-level quantification and reporting), and other conformity and accreditation standards for GHG validation/verification such as ISO 14065; ISO 14067 (product carbon footprint) is also relevant when verifying product-level assertions.

Keywords

greenhouse gases, GHG, verification, validation, assurance, inventory, emissions, carbon footprint, materiality, sampling, audit, ISO 14064, ISO 14065

FAQ

Q: What is this standard?

A: ISO 14064‑3:2019 is the part of ISO 14064 that specifies requirements and provides guidance for the verification and validation of greenhouse gas statements, producing independent assurance on GHG assertions.

Q: What does it cover?

A: It covers principles and requirements for planning and conducting validation and verification engagements, including scope definition, assessor competence and independence, evidence collection and evaluation, materiality, uncertainty assessment and reporting of a verification/validation statement.

Q: Who typically uses it?

A: Validation and verification bodies, auditors, sustainability and GHG inventory managers, consultants, project developers and accreditation bodies use it to ensure and demonstrate the credibility of GHG assertions.

Q: Is it current or superseded?

A: ISO 14064‑3:2019 is the current edition (second edition, published April 2019). It superseded ISO 14064‑3:2006 (withdrawn) as part of the updated 14064 series review cycle.

Q: Is it part of a series?

A: Yes — it is Part 3 of the ISO 14064 series (Parts 1, 2 and 3) addressing organization, project and verification/validation aspects of greenhouse gas quantification, reporting and assurance.

Q: What are the key keywords?

A: GHG verification, validation, assurance, greenhouse gases, emissions inventory, carbon footprint, materiality, sampling, ISO 14064.