Skip to main content
Back to Glossary
Definition

ISO 14064-1 corporate GHG inventories

ISO 14064-1:2018 sets organization-level requirements for defining a GHG inventory boundary, quantifying and reporting emissions and removals, managing inventory quality, and preparing the inventory for verification.

What is ISO 14064-1 for corporate GHG inventories?

ISO 14064-1:2018 is the current second edition for organization-level greenhouse gas (GHG) inventories. Confirmed in 2024 and now under revision, it covers boundaries, calculation, quality controls, reporting, and preparation for verification. Other GHG programmes can add requirements. It supplies criteria for a company-level GHG inventory.

Why does ISO 14064-1 matter to you?

A customer or assurance provider may require an ISO 14064-1 inventory. Record the period, boundaries, categories, base year, methods, factors, uncertainty, and verification status. That does not mean an independent verifier checked it.

How does ISO 14064-1 work?

Choose how to combine organizations in the inventory: by economic ownership (equity share), authority over financial and operating policies (financial control), or authority to introduce and implement operating policies (operational control). Classify emissions and removals as direct, imported energy, transportation, products you use, use of products you supply, or other indirect sources. Document each source, method, base year, uncertainty, change, and report item.

What mistakes should you avoid?

  • Calling the inventory ISO 14064-1 compliant without checking every required report item.
  • Leaving significant indirect emissions out without documented criteria and an explanation.
  • Presenting an internal review as independent verification.

Is ISO 14064-1 the same as the GHG Protocol?

No. ISO 14064-1 uses six categories; the GHG Protocol uses Scopes 1, 2, and 3. Keep a table showing where each category belongs.

Does ISO 14064-1 compliance mean the inventory is verified?

No. ISO 14064-1 supplies inventory criteria. A separate verification engagement can use ISO 14064-3 to test the resulting GHG statement.

What should you send when someone asks for an ISO 14064-1 inventory?

Send the GHG report, boundary table, source register, calculations, factor register, base-year note, uncertainty assessment, exclusions log, and any verification statement. State the edition and period.

Example

Suppose an agricultural cooperative in Sweden applies operational control to two grain stores, one dairy site, and one leased packing shed that it runs, so its organizational boundary contains four sites. Its draft inventory totals 4,820 tCO2e across 14 source lines.

A reporting-boundary review finds 180 tCO2e of outsourced grain haulage missing from the indirect transportation category. The corrected total is 4,820 + 180 = 5,000 tCO2e across 15 source lines. These are stated hypothetical inputs; the example checks whether all relevant categories are included, not an emission factor.

Where it comes up

ISO 14064-1:2018 organization-level GHG inventory design, development, management, reporting and verificationISO 14064-1:2018 abstract and scope, edition 2 confirmed in 2024Official sourceISO/TS 14064-4:2025 inventory-boundary and quantification guidance for applying ISO 14064-1ISO/TS 14064-4:2025, sections 5.1-6.5Official source

Related terms

Carbon Accounting

Carbon accounting is the process of defining a company’s greenhouse gas inventory, collecting activity data, applying emission factors, and reporting Scope 1, Scope 2, and Scope 3 emissions on a consistent basis.

Scope 1 Emissions

Scope 1 emissions are greenhouse gases released directly from sources your company owns or controls, including fuel-burning equipment and vehicles, industrial processes, and refrigerant or other gas leaks.

Scope 2 Emissions

Scope 2 emissions are the indirect greenhouse gas emissions from generating the electricity, steam, heat, and cooling your company buys and uses.

ISO 14064-3

ISO 14064-3:2019 sets requirements for verifying historical greenhouse gas statements and validating statements about expected future outcomes for an organization, project, or product.

Sources

Last verified 2026-08-20

Ready to start?

Tell us what you need.

Bring us the sustainability request, reporting deadline, or strategy question you are facing. We will read it and suggest a practical first step, and the first conversation is free.

Get in touch
ISO 14064-1 corporate GHG inventories Definition | Keslio