ISO 14064-1 and Carbon Footprint Compliance: A Practical Guide for Organizations
As climate regulation tightens worldwide, organisations must measure, report and reduce their greenhouse gas emissions. ISO 14064-1:2018 provides the international framework for GHG inventory and reporting - covering Scope 1, 2 and 3 emissions.
What Is ISO 14064-1?
ISO 14064-1 specifies principles and requirements for the quantification, monitoring and reporting of GHG emissions and removals at the organisational level. It is compatible with the GHG Protocol, TCFD, ISSB (IFRS S1/S2) and CSRD/ESRS reporting requirements.
Scope 1, 2 and 3 Explained
| Scope | What It Covers | Examples |
|---|---|---|
| Scope 1 | Direct emissions from owned/controlled sources | Fuel combustion, company vehicles, fugitive emissions |
| Scope 2 | Indirect emissions from purchased energy | Electricity, heating, cooling, steam |
| Scope 3 | All other indirect emissions in the value chain | Business travel, commuting, supply chain, waste, investments |
Implementation Steps
- Define organisational boundary (equity share or operational control)
- Identify GHG sources across Scope 1, 2 and 3
- Collect activity data (fuel invoices, electricity bills, travel records, supplier data)
- Apply emission factors (DEFRA, EPA, IPCC, or sector-specific)
- Calculate carbon footprint in tonnes CO2 equivalent
- Set baseline year and reduction targets (SBTi aligned where applicable)
- Report per ISO 14064-1 and align with TCFD / ISSB / CSRD
- Verify with an accredited verification body for assurance
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