What is ISO 14064-3?
ISO 14064-3:2019 is the current second edition for checking greenhouse gas (GHG) statements about an organization, project, or product. Verification examines reported historical data. Validation tests whether the assumptions and methods behind an expected future outcome are reasonable.
The standard does not calculate emissions or set your reporting boundary. Criteria can come from ISO 14064-1, ISO 14064-2, ISO 14067, the GHG Protocol, or a programme rule. It can support internal, customer, or third-party work, but programme rules can narrow that choice. CDP accepts ISO 14064-3 while requiring an accredited third party for verification used in its scoring.
Why does ISO 14064-3 matter to you?
Clause 5 turns “verify the emissions” into defined engagement terms. Name the intended user and exact statement, such as a 2026 company inventory or a forecast project reduction. Record the objective, criteria, sites, period, and assurance level, which states how much confidence the work aims to provide.
The engagement also sets materiality, meaning which errors or omissions could affect the user's decision. An opinion covers only the statement, period, boundary, criteria, and assurance level it names. It does not extend automatically to another facility, Scope 3 category, product footprint, or forecast.
How does ISO 14064-3 work?
For verification, Clause 6 starts with a strategic review and risk assessment. Those risks shape a verification plan and an evidence-gathering plan. Tests can trace figures to invoices, check data controls, interview record owners, recalculate totals, test estimates, and reconcile the statement to source files.
Clause 6.1.4.2 includes an initial verification among the circumstances considered for an in-person site or facility visit, but the choice remains risk-based. Remote work is permitted when the risk assessment and evidence plan show that a visit is unnecessary, and the verifier records why. ISO 14064-5:2026 covers remote interviews, document review, recalculation, estimate testing, cross-checks, and reconciliation.
Clause 8 requires a separate review of the work before the conclusion is issued. The Clause 9 opinion names the GHG statement and period, the company responsible for it, the rules used to check it, the conclusion, the assurance level, and the opinion date. Check those fields before sending the document to a customer.
What mistakes should you avoid?
- Calling an inventory verified because it follows ISO 14064-1 or the GHG Protocol. Those documents can supply calculation criteria, but they do not create a verification opinion.
- Using an internal check when the request specifies an independent or accredited third party, as CDP scoring does.
- Accepting an opinion that leaves the sites, scopes, period, criteria, or assurance level unclear.
- Assuming every first engagement requires travel, or that remote testing is always enough. Clause 6.1.4.2 makes the choice depend on risk and the planned evidence.
Can ISO 14064-3 be used for an internal check?
Yes. ISO 14064-5 describes first-party, second-party, and third-party applications. Your request still controls. CDP does not accept internal verification under its scoring method, so confirm who must perform the work.
What is the difference between verification and validation?
Verification examines historical data, such as your 2026 Scope 1 and Scope 2 inventory. Validation examines the assumptions, limits, and methods behind a forecast, such as the annual GHG reduction expected from a planned wastewater project.
What records should you prepare for an ISO 14064-3 engagement?
Prepare the draft statement, signed engagement scope, criteria and period note, entity and site list, calculation workbook, factor register, source records, estimates and exclusions log, data-control description, and any prior opinion. Keep a dated correction record that traces to the final statement.