GHG Verification (ISO 14064)

What GHG Verification (ISO 14064) requires

Successful completion provides reasonable assurance over an organization's greenhouse gas statement through a rigorous third-party verification process aligned with specifications from ISO 14064-3:2019. This is critical for meeting mandatory disclosure obligations under frameworks such as the EU's Corporate Sustainability Reporting Directive and the U.S. Securities and Exchange Commission's climate rule, which mandates attestation for Scope 1 and Scope 2 emissions. Foundational prerequisites, guided by ISO 14064-1:2018 and The Greenhouse Gas Protocol, demand that a complete GHG inventory is established with defined organizational boundaries and a formal base year. The inventory must include quantified Scope 1 emissions and Scope 2 emissions, with other indirect emissions being properly documented. Procedural maturity requires an active GHG information management system, a conducted uncertainty assessment, and a completed internal audit before engaging external verifiers. The verification body itself must be accredited under ISO 14065:2020, ensuring competency and impartiality. During its assessment of the final generated GHG report, this body applies a quantitative materiality threshold of five percent to identify material misstatements. To ensure a complete audit trail and support ongoing compliance, all relevant data must be maintained according to a minimum seven-year retention policy.

Pillar: Sustainability & ESG · Authority: ISO (International Organization for Standardization) · Version: 1.1.1 · Last updated: 2026-04-30

Primary source: https://www.iso.org/standard/66453.html

SHA-256 integrity: 296cc50a98cb7dc21b3845ae59c92af04aabb8406651a2d971e70d0dc7712a49

Primary Citations — 6 traced to source

• ISO 14064-1:2018 - Greenhouse gases - Part 1: Specification with guidance at the organization level for quantification and reporting of greenhouse gas emissions and removals
• ISO 14064-3:2019 - Greenhouse gases - Part 3: Specification with guidance for the verification and validation of greenhouse gas statements

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