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ISO/TS 14064-4:2025

Greenhouse gases — Part 4: Guidance for the application of ISO 14064-1

Edition date: 2025-11-25
In Force
Available languages: French, English
Summary:

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 Annex A.



Le présent document décrit les principes, les concepts et les méthodes se rapportant à la quantification et à la rédaction de rapport sur les émissions directes et indirectes de gaz à effet de serre (GES) par une organisation. Il fournit des recommandations pour l'application de l'ISO 14064-1 aux inventaires de GES, au niveau des organisations, pour la quantification et la rédaction de rapport sur les émissions directes et les émissions indirectes.

Le présent document décrit, pour toutes les organisations, les étapes destinées à:

  • définir le périmètre organisationnel, selon une approche fondée sur un contrôle (financier ou opérationnel) ou sur la participation au capital;
  • établir le périmètre de la déclaration, en identifiant les émissions directes et indirectes à quantifier et déclarer; pour chaque catégorie d’émission, des recommandations sont fournies sur les périmètres et les méthodologies spécifiques de quantification des émissions et suppressions de GES;
  • établir le rapport GES: des recommandations sont données pour promouvoir la transparence concernant les périmètres, les méthodologies utilisées pour la quantification des émissions directes et indirectes de GES et leur suppression, ainsi que l'incertitude des résultats.

Les exemples et les études de cas présentés dans ce document ne sont ni exclusifs ni exhaustifs. Les valeurs des facteurs d'émission ou de suppression mentionnées dans les exemples sont uniquement données à des fins d'illustration. L'Annexe A fournit une liste non exhaustive de références de bases de données.
ICS: 13.020.40-Pollution, pollution control and conservation
CTN: ISO/TC 207/SC 7 - 546318

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Anula a ISO/TR 14069:2013

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