Greenhouse gas validation and verification to ISO 14064

1. Terms and definitions (per the IPCC and the ISO 14064 series)

Term	Definition
Greenhouse gas (GHG)	A gaseous constituent of the atmosphere, both natural and anthropogenic, that absorbs and emits radiation at specific wavelengths within the spectrum of infrared radiation emitted by the Earth's surface, the atmosphere and clouds. Greenhouse gases include carbon dioxide (CO₂), methane (CH₄), nitrous oxide (N₂O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs) and sulphur hexafluoride (SF₆).
Greenhouse gas inventory	The activity of collecting information and data on greenhouse gas emission sources, and calculating emissions and removals within a defined boundary for a specific year, following the methods and procedures issued by the competent authority.
Greenhouse gas verification	The process of evaluating a statement of historical data and information to determine whether it is materially correct and conforms with the criteria. It confirms that emission and removal figures and calculations are complete, accurate and consistent with the GHG Protocol and the ISO 14064-1, ISO 14064-2 and ISO 14067 standards.
Greenhouse gas validation	The process of evaluating the reasonableness of the assumptions, limitations and methods that support a statement about the outcome of future greenhouse gas inventory activities.

2. The ISO 14064 standards

ISO 14064-1 sets out principles and requirements for designing, developing, managing and reporting organisation-level greenhouse gas inventories. It covers determining emission and removal boundaries, quantifying an organisation's emissions and removals, and identifying specific actions to improve greenhouse gas management.
ISO 14064-2 sets out principles and requirements for determining baselines and for monitoring, quantifying and reporting project emissions. It focuses on greenhouse gas projects, or project-level activities, designed to reduce emissions or enhance removals.
ISO 14064-3 sets out requirements for validating and verifying greenhouse gas assertions covering inventories, projects and product carbon footprints. It describes the validation or verification process, including planning, assessment procedures and the evaluation of organisation, project and product assertions.

3. Sectors that must inventory greenhouse gas emissions

Sector	Activities
Energy	Coal mining and natural oil and gas extraction. Power generation and nuclear industry. Commercial and residential services.
Transport	Energy consumption (oil, gas, petrol and similar fuels).
Construction	Consumption and production of construction materials.
Industry	Chemical production. Metallurgy and electronics. Manufacture and use of industrial products. Use of ozone-depleting substitutes.
Agriculture and forestry	Livestock and crop production. Land use change and land improvement. Forestry. Aquaculture. Other emission sources.
Waste	Waste and wastewater treatment. Solid waste landfill. Waste incineration. Biological waste treatment.

4. Why validate or verify an inventory report

Improves how the organisation manages and reports greenhouse gas information.
Strengthens confidence in reported figures and calculation results.
Meets the expectations of stakeholders who require information to be verified.
Helps the organisation meet the requirements of standards and programmes such as CDP (Carbon Disclosure Project), GRI (Global Reporting Initiative) and SBTi (Science Based Targets initiative).

5. The validation and verification process

Step 1: Receive the initial information and the application for validation or verification.
Step 2: Review and assess the preliminary data.
Step 3: Discuss and report the review findings to the client.
Step 4: Agree the requirements and sign the validation or verification agreement.
Step 5: Draw up the validation or verification programme and sampling plan, and notify the client.
Step 6: Validate or verify the data, assess on site, and report the findings.
Step 7: Carry out independent review, issue the report, and publish the validation or verification statement.

6. What the published statement is worth

An internationally recognised system for calculating, reporting and verifying greenhouse gases.
Evidence of compliance with legal requirements on environmental management and social responsibility.
A basis for quantifying, managing and reporting emissions, and for building consistent programmes towards carbon neutrality.
A way to track performance and progress in cutting emissions or increasing removals.
Stronger competitiveness, and a clearer path through carbon-related trade mechanisms and barriers.
A better standing for the organisation's brand and reputation.

7. ISATS capability

Our greenhouse gas assessors bring deep subject knowledge and years of experience auditing environmental and quality management systems, and independently validating and verifying greenhouse gas inventory reports.

ISATS works independently, impartially, objectively and confidentially, with a practical understanding of the client's operations and of the parties who rely on the result.