Standards & schemes
ISO
In brief
ISO 14064 is the three-part standard for greenhouse gas accounting and verification. Part 1 (2018) specifies requirements for quantifying and reporting organisational GHG emissions and removals; Part 2 (2019) covers projects and reduction or removal activities; Part 3 (2019) governs the verification and validation of GHG statements, defining how an assurance engagement over emissions data is performed. Where the GHG Protocol provides the corporate accounting methodology most companies actually use, ISO 14064-3 is the rulebook assurance providers commonly apply when verifying reported emissions, and the two systems are converging under the ISO–GHG Protocol harmonisation partnership announced in 2025. The three parts interlock: a company quantifies under Part 1, a project developer under Part 2, and the verifier who examines either applies Part 3. In practice, market usage is split — most corporate inventories follow the GHG Protocol's methodology while assurance statements reference ISO 14064-3 — and the harmonisation partnership between ISO and GHG Protocol is intended to close that methodological gap over the coming revision cycle. Using this framework does not by itself verify data accuracy, legal compliance or sustainability performance.
Conditional relationships
A relationship does not mean that the standard proves or validates every use of a claim.
Recognition & legal context
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