Greenhouse gas inventory management is becoming increasingly important for manufacturers, exporters, and facilities subject to emissions-reporting requirements. In addition to regulatory compliance, greenhouse gas data is now widely used for ESG reporting, emissions-reduction targets, customer requirements, and supply-chain management.
ISO 14064-1 provides a consistent framework for organizations to identify emission sources, collect activity data, quantify greenhouse gas emissions, and prepare organization-level GHG reports.
TTS CERT supports organizations in implementing greenhouse gas inventories in accordance with ISO 14064-1, from defining boundaries and standardizing data to preparing the report and supporting readiness for independent validation or verification.
1. What Is ISO 14064-1?
ISO 14064-1 is an international standard specifying principles and requirements at the organizational level for the quantification and reporting of greenhouse gas emissions and removals.
The standard covers requirements related to:
Designing and developing a greenhouse gas inventory.
Defining organizational and reporting boundaries.
Identifying greenhouse gas emission and removal sources.
Selecting appropriate quantification methodologies.
Managing data quality.
Preparing a greenhouse gas report.
Preparing information for verification.
The current international edition is ISO 14064-1:2018. It provides the primary reference for organizations developing and reporting organization-level greenhouse gas inventories.
ISO 14064-1 can be applied by many types of organizations, including manufacturers, factories, corporations, service providers, energy facilities, transportation companies, and public-sector organizations.
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Important distinction: ISO 14064-1 is not a management-system certification standard in the same way as ISO 9001. Its primary purpose is to support the development and reporting of an organization-level greenhouse gas inventory. The resulting GHG statement or report may then be independently validated or verified.
2. Key ISO 14064-1 Developments Organizations Should Know
2.1. ISO 14064-1:2018 Remains the Current International Edition
Although ISO 14064-1:2018 was published in 2018, it remains the current international edition used for organization-level greenhouse gas inventories.
Organizations currently implementing ISO 14064-1 should continue to base their inventory methodology and reporting framework on this edition unless a newer edition is officially published.
2.2. Vietnam Has Published TCVN ISO 14064-1:2025
TCVN ISO 14064-1:2025 is the Vietnamese national standard addressing greenhouse gas emissions and removals at the organizational level.
Its title can be translated as:
Greenhouse Gases – Part 1: Specification with Guidance at the Organization Level for Quantification and Reporting of Greenhouse Gas Emissions and Removals.
The publication of TCVN ISO 14064-1:2025 gives Vietnamese organizations a national-standard reference for developing greenhouse gas inventories.
2.3. ISO/TS 14064-4:2025 Provides Additional Implementation Guidance
ISO/TS 14064-4:2025 provides further guidance on applying ISO 14064-1 in practice.
It supports organizations in areas such as:
Defining organizational boundaries.
Selecting an operational-control, financial-control, or equity-share approach.
Establishing reporting boundaries.
Identifying direct and indirect emissions.
Improving methodological and data transparency.
Evaluating uncertainty in GHG results.
This document can be particularly useful when an organization understands the general requirements of ISO 14064-1 but needs more detailed guidance for practical implementation.
2.4. A New Edition of ISO 14064-1 Is Under Development
ISO has been working on a future edition of ISO 14064-1.
Until a new edition completes the formal development, approval, and publication process, organizations should not use draft requirements as a replacement for ISO 14064-1:2018.
2.5. ISO 14064-5 Provides Guidance on Remote GHG Validation and Verification
ISO 14064-5 provides guidance for planning, assessing risks, and conducting greenhouse gas validation or verification activities remotely.
It does not replace ISO 14064-1. Instead, it supports validation and verification activities, particularly where remote assessment is used alone or in combination with on-site activities.
3. What Is the Difference Between ISO 14064-1, ISO 14064-2, and ISO 14064-3?
ISO 14064 is a series of standards. Each part has a different scope and purpose.
| Standard | Scope | Main purpose |
|---|---|---|
| ISO 14064-1 | Organizational level | Quantification and reporting of organizational greenhouse gas emissions and removals |
| ISO 14064-2 | Project level | Quantification, monitoring, and reporting of activities intended to reduce emissions or increase removals |
| ISO 14064-3 | Validation and verification | Validation and verification of greenhouse gas statements |
| ISO/TS 14064-4 | Implementation guidance | Additional guidance for applying ISO 14064-1 |
| ISO 14064-5 | Remote verification | Technical guidance for remote GHG validation and verification activities |
ISO 14064-1 focuses on an organization’s overall greenhouse gas inventory.
ISO 14064-2 focuses on specific projects intended to reduce emissions or increase greenhouse gas removals.
ISO 14064-3 establishes principles and requirements for validating or verifying greenhouse gas statements.
4. Fundamental Principles of ISO 14064-1
A reliable greenhouse gas report requires more than a final calculation. The organization must also demonstrate how the reported results were developed.
ISO 14064-1 is based on several important principles.
Relevance
The selected emission sources, methodologies, and reporting boundaries must be appropriate for the intended use of the information and the needs of relevant stakeholders.
Completeness
The organization should identify and account for relevant greenhouse gas emission and removal sources within the defined reporting boundary.
When a source is excluded, the organization should document and justify the exclusion.
Consistency
Boundaries, methodologies, data sources, and calculation approaches should be applied consistently between reporting periods so that results remain comparable.
Any material changes should be clearly described, together with their impact on the reported results.
Accuracy
The organization should reduce bias, errors, and uncertainty as far as reasonably practicable.
Transparency
Methodologies, assumptions, data sources, emission factors, exclusions, and limitations should be disclosed clearly enough for the intended user to understand how the reported results were determined.
5. Which Organizations Should Apply ISO 14064-1?
ISO 14064-1 may be applied voluntarily or used to support compliance with legal, customer, and supply-chain requirements.
Facilities Subject to Mandatory Greenhouse Gas Inventory Requirements
Organizations should review applicable legislation and official facility lists to determine whether they are required to conduct a greenhouse gas inventory.
The assessment may include:
The facility’s legal name.
Operating location.
Industry sector.
Energy consumption.
Estimated emissions.
Inclusion in an official list of regulated facilities.
An organization should not assume that every company is automatically subject to the same legal reporting obligation.
Exporters and Supply-Chain Participants
Many organizations that are not legally required to prepare a greenhouse gas inventory still need emissions data for commercial reasons.
These may include:
Responding to customer information requests.
Providing data to a parent company.
Preparing ESG disclosures.
Participating in emissions-reduction programs.
Developing Net Zero targets.
Supporting environmental rating platforms.
Meeting carbon-disclosure or market-access requirements.
For textile, footwear, and consumer-goods manufacturers, energy and greenhouse gas data may also support the implementation of Higg FEM.
Organizations Seeking Better Energy and Cost Management
A greenhouse gas inventory helps identify major consumption and emission sources, including:
Purchased electricity.
Coal, oil, gas, and other fuels.
Company-owned vehicles.
Refrigerants.
Manufacturing processes.
Raw materials.
Waste.
Logistics activities.
This information allows organizations to identify high-emission areas and prioritize improvement measures.
Is Your Facility Required to Conduct a Greenhouse Gas Inventory?
Provide your facility name, business sector, and basic energy-consumption information so that TTS CERT can support an initial review of the applicable requirements.
6. Vietnamese Regulations Related to Greenhouse Gas Inventories
Organizations operating in Vietnam should consider both ISO 14064-1 and applicable greenhouse gas legislation.
Relevant legal documents may include:
Decree No. 06/2022/ND-CP on greenhouse gas emission mitigation and ozone-layer protection.
Decision No. 13/2024/QD-TTg updating the list of sectors and facilities required to conduct greenhouse gas inventories.
Decree No. 119/2025/ND-CP amending and supplementing Decree No. 06/2022/ND-CP.
Subsequent regulations amending or supplementing the greenhouse gas management framework.
ISO 14064-1 is a voluntary international standard, while a facility’s legal inventory and reporting obligations are determined by applicable national legislation and greenhouse gas programs.
Organizations should not assume that preparing a report under ISO 14064-1 automatically satisfies every regulatory form and submission requirement.
The organization may need to assess:
The legally required inventory boundary.
Sector-specific quantification methodologies.
Mandatory reporting templates.
Reporting periods and submission deadlines.
Approved or required emission factors.
Validation, appraisal, or verification requirements.
7. What Are Organizational and Reporting Boundaries?
Boundary setting is one of the most important and commonly misunderstood parts of an ISO 14064-1 greenhouse gas inventory.
Organizational Boundary
The organizational boundary determines which subsidiaries, factories, branches, warehouses, offices, vehicles, and business activities are included in the inventory.
The organization may need to consider approaches such as:
Operational control.
Financial control.
Equity share.
The selected approach should reflect the organization’s structure and should be applied consistently.
Reporting Boundary
After identifying the entities included within the organizational boundary, the organization must identify the direct and indirect emission sources that should be included in the report.
An inappropriate boundary may result in:
Omitted facilities or emission sources.
Double-counted emissions.
Inconsistent results between reporting years.
Failure to meet customer requirements.
Difficulties during independent verification.
8. Six Greenhouse Gas Emission Categories Under ISO 14064-1
ISO 14064-1 classifies greenhouse gas emissions into direct and indirect categories at the organizational level.
Category 1: Direct Greenhouse Gas Emissions and Removals
These are emissions from sources owned or controlled by the organization, such as:
Fuel combustion in boilers.
Emergency generators.
Company-owned vehicles.
Industrial processes.
Refrigerant leakage.
Wastewater-treatment systems.
Greenhouse gas removal activities.
This category is generally associated with Scope 1 under the GHG Protocol.
Category 2: Indirect Greenhouse Gas Emissions from Imported Energy
This category may include emissions associated with:
Purchased electricity.
Purchased steam.
Purchased heating.
Purchased cooling.
It is generally associated with Scope 2.
Category 3: Indirect Greenhouse Gas Emissions from Transportation
This category may include:
Transportation of raw materials.
Product distribution.
Third-party logistics.
Business travel.
Employee commuting.
Upstream and downstream transportation.
Category 4: Indirect Greenhouse Gas Emissions from Products Used by the Organization
Examples may include:
Purchased raw materials.
Packaging materials.
Machinery and equipment.
Outsourced services.
Waste treatment.
Capital goods and construction activities.
Category 5: Indirect Greenhouse Gas Emissions Associated with the Use of the Organization’s Products
This category may include emissions generated during:
Customer use of sold products.
Product maintenance.
Energy consumption during product use.
End-of-life treatment.
Category 6: Other Indirect Greenhouse Gas Emissions
This category includes other relevant indirect emission sources that do not fall within the previous categories.
Categories 3 to 6 are broadly associated with Scope 3. However, the organization should define its reporting boundary in accordance with the applicable standard and reporting program rather than simply treating all Scope 3 emissions as one category.
9. Greenhouse Gas Inventory Process Under ISO 14064-1
A greenhouse gas inventory should follow a structured process rather than simply collecting invoices and entering data into a spreadsheet.
Step 1: Define the Purpose of the Inventory
The organization should determine whether the report is being prepared for:
Regulatory compliance.
Customer reporting.
Internal management.
ESG reporting.
Emissions-reduction target setting.
Independent verification.
Participation in another greenhouse gas program.
Step 2: Define the Organizational Boundary
Identify the companies, facilities, warehouses, offices, vehicles, and operations that will be included in the inventory.
Step 3: Identify Greenhouse Gas Sources
The organization should review actual operations, production processes, energy-consuming equipment, vehicles, refrigerants, waste streams, and outsourced activities.
Step 4: Collect and Review Data
Each dataset should have a clear source, measurement unit, reporting period, and responsible person.
The review should determine whether:
A complete 12-month dataset is available.
Duplicate data exists.
Supporting invoices or records are available.
Measurement units are consistent.
Unusual changes can be explained.
Data is consistent with production levels.
Step 5: Select Emission Factors and Quantification Methods
Different emission sources may require different calculation methods.
The organization should retain records of:
Emission-factor sources.
Versions used.
Applicable years.
Calculation formulas.
Assumptions.
Conversion factors.
Global warming potential values.
Step 6: Quantify Greenhouse Gas Emissions
Results are normally converted into tonnes of carbon dioxide equivalent, or tCO₂e.
The calculation system should allow reported totals to be traced back to the original activity data and supporting records.
Step 7: Assess Uncertainty and Data Quality
The organization should identify whether the data is based on:
Direct measurement.
Meter readings.
Supplier invoices.
Engineering estimates.
Secondary data.
Assumptions.
Sources with high uncertainty should be prioritized for improvement in future reporting periods.
Step 8: Prepare the Greenhouse Gas Inventory Report
The report should normally include:
Organization information.
Intended use of the report.
Reporting period.
Organizational boundary.
Reporting boundary.
Emission and removal sources.
Quantification methodologies.
Emission factors.
Results by category.
Exclusions.
Uncertainty considerations.
Changes from the base year.
Data-control arrangements.
Step 9: Conduct an Internal Review and Prepare for Verification
Before submitting the report to a customer, regulator, or verification body, the organization should review:
Completeness of supporting evidence.
Consistency between the report and calculation files.
Data traceability.
Roles and responsibilities.
Unexplained variances.
Changes in boundaries or methodologies.
Need to Build a Greenhouse Gas Inventory from Existing Data?
TTS CERT supports data review, identification of missing information, emissions calculations, and preparation of the greenhouse gas inventory report.
10. What Documents and Data Should the Organization Prepare?
The required information depends on the organization’s industry, operating structure, and reporting boundary.
A typical initial dataset may include the following.
Organizational Information
Business registration information.
Organizational chart.
List of factories and operating locations.
Information on subsidiaries and controlled entities.
Ownership and control arrangements.
Energy Data
Electricity invoices.
Meter readings.
Fuel-purchase invoices.
Boiler operating records.
Generator operating data.
Renewable-energy information.
Production Data
Production volumes.
Raw material consumption.
Process-flow diagrams.
Equipment operating data.
Chemical reactions generating greenhouse gases.
Data from industry-specific processes.
Refrigerant Data
List of air-conditioning and refrigeration equipment.
Refrigerant types.
Refrigerant recharge quantities.
Maintenance records.
Recovery and replacement records.
Transportation Data
Vehicle lists.
Fuel types.
Travel distances.
Freight volumes.
Modes of transportation.
Information from logistics providers.
Waste and Wastewater Data
Waste quantities.
Treatment methods.
Waste-transfer records.
Wastewater volumes.
Treatment-system information.
Biogas data, where applicable.
Other Indirect Data
Business travel.
Employee commuting.
Purchased raw materials.
Packaging.
Capital goods.
Sold products.
End-of-life treatment of sold products.
11. What Does the Organization Receive After Completing the Inventory?
Depending on the agreed scope of work, project deliverables may include:
A list of greenhouse gas emission sources.
Defined organizational and reporting boundaries.
A data-collection checklist.
Standardized activity-data files.
Greenhouse gas calculation worksheets.
A list of emission factors used.
A greenhouse gas inventory report.
Identification of significant emission sources.
A data-quality gap assessment.
Recommendations for improving the data-management system.
Supporting documentation for independent verification.
A baseline database for year-to-year comparison.
Greenhouse gas inventory results may also support other environmental activities, including Environmental Product Declarations.
12. What Is the Difference Between ISO 14064-1 and ISO 14067?
Both standards address greenhouse gases, but they apply to different assessment subjects.
| Topic | ISO 14064-1 | ISO 14067 |
|---|---|---|
| Assessment subject | Organization, company, or facility | Product or service |
| Main output | Organization-level GHG inventory | Product carbon footprint |
| Boundary | Organizational activities | Product life cycle |
| Main data | Energy, fuel, processes, and organizational activities | Materials, manufacturing, transportation, use, and end-of-life |
| Main purpose | Managing organizational emissions | Evaluating a product’s climate impact |
ISO 14067 focuses on quantifying and reporting the carbon footprint of products based on a life-cycle approach.
An organization preparing an EPD or conducting a product life-cycle assessment may need product-level carbon data, while ISO 14064-1 focuses on the organization’s overall greenhouse gas emissions.
13. How Does ISO 14064-1 Relate to Higg FEM, ESG, and Supply Chains?
Greenhouse gas data is increasingly used across multiple sustainability programs.
Relationship with Higg FEM
Manufacturing facilities are expected to manage energy and greenhouse gas data, establish baselines, monitor performance, and develop improvement targets.
Organizations implementing Higg FEM may use an ISO 14064-1-based data-management system to improve consistency and traceability.
Read more: What Is Higg FEM?
Relationship with ESG Reporting
Greenhouse gas inventory results provide quantitative data that organizations can use to:
Disclose emissions.
Monitor environmental KPIs.
Establish emissions-reduction targets.
Explain year-to-year changes.
Provide information to investors, customers, and other stakeholders.
Relationship with Supply-Chain Requirements
Customers may ask suppliers to report:
Electricity and fuel consumption.
Scope 1 and Scope 2 emissions.
Relevant Scope 3 emissions.
Emissions-reduction plans.
Evidence of independent verification.
Product carbon-footprint information.
Organizations using recycled materials may implement greenhouse gas data management alongside programs such as the Global Recycled Standard.
14. Is Verification of an ISO 14064-1 Report Mandatory?
ISO 14064-1 includes requirements that help prepare a greenhouse gas inventory for verification. However, this does not mean that every report must be independently verified in every situation.
The need for verification may depend on:
Regulatory requirements.
Customer requirements.
The applicable greenhouse gas program.
The intended use of the report.
Parent-company requirements.
ESG or Net Zero commitments.
Public disclosure.
The use of results in transactions or environmental claims.
ISO 14064-3 specifies principles and requirements for validating and verifying greenhouse gas statements.
To maintain impartiality, the roles of the inventory consultant and the independent validation or verification body should be clearly defined, particularly when the report is used for public claims or formal programs.
15. ISO 14064-1 Consulting Services Provided by TTS CERT
TTS CERT supports organizations in developing greenhouse gas inventories based on their actual operations, reporting purposes, and applicable requirements.
The service scope may include:
Receiving and reviewing organizational information.
Reviewing applicable legal obligations.
Defining the organizational boundary.
Defining the reporting boundary.
Identifying greenhouse gas emission sources.
Developing a data-collection checklist.
Guiding departments in collecting data.
Reviewing supporting records and evidence.
Selecting quantification methodologies and emission factors.
Developing greenhouse gas calculation worksheets.
Preparing the greenhouse gas inventory report.
Establishing data-management procedures.
Training responsible personnel.
Conducting an internal review before report issuance.
Supporting preparation for independent verification.
The final scope is determined based on the number of facilities, business sector, emission sources, data quality, reporting period, and required deliverables.
16. How Long Does ISO 14064-1 Implementation Take?
Implementation time varies from one organization to another.
Factors affecting the project duration include:
Number of facilities and operating locations.
Organizational complexity.
Number of emission sources.
Number of reporting years.
Availability and quality of data.
Scope of indirect emissions.
Bilingual reporting requirements.
Verification requirements.
Cooperation between departments.
An organization that already tracks electricity, fuel, refrigerants, transportation, and waste data can usually progress more efficiently than one that must reconstruct historical data.
17. What Determines the Cost of ISO 14064-1 Consulting?
A single fixed price is not appropriate for every organization.
The consulting fee may depend on:
Number of facilities.
Organization size.
Industry sector.
Inventory boundary.
Number and complexity of emission sources.
Quality and availability of existing data.
Number of reporting periods.
Need for on-site assessment.
Training requirements.
Verification-readiness requirements.
Language and reporting format.
Integration with other greenhouse gas programs.
To receive an accurate proposal, the organization should provide information about its locations, products, fuels, purchased electricity, processes, and intended reporting output.
18. Frequently Asked Questions About ISO 14064-1
What is ISO 14064-1?
ISO 14064-1 specifies principles and requirements for quantifying and reporting greenhouse gas emissions and removals at the organizational level.
What is the latest edition of ISO 14064-1?
ISO 14064-1:2018 remains the current published international edition until a newer edition is formally issued.
What is TCVN ISO 14064-1:2025?
TCVN ISO 14064-1:2025 is the Vietnamese national standard addressing the quantification and reporting of greenhouse gas emissions and removals at the organizational level.
Is ISO 14064-1 mandatory?
ISO 14064-1 is generally a voluntary standard. However, an organization may be legally required to conduct a greenhouse gas inventory or may need to apply the standard because of customer, corporate, or program requirements.
Is ISO 14064-1 a management-system certification standard?
Not in the same way as ISO 9001 or ISO 14001. ISO 14064-1 focuses on the preparation and reporting of an organization-level greenhouse gas inventory.
The resulting greenhouse gas statement may be independently verified.
Are Scope 1, Scope 2, and Scope 3 the same as the ISO 14064-1 emission categories?
The two classification systems can be mapped to each other, but they are not identical in structure.
Direct emissions are generally associated with Scope 1, imported energy with Scope 2, and other indirect emissions with Scope 3.
Can an organization start if its data is incomplete?
Yes. The organization can begin with a data-gap assessment to identify available data, missing information, estimation methods, and improvement actions for future reporting periods.
Does an ISO 14064-1 report need independent verification?
Verification depends on the applicable legislation, customer requirements, reporting program, and intended use of the report.
Independent verification may be required when results are publicly disclosed or used under a formal greenhouse gas program.
