A customer or investor asks a company a simple question: "is your carbon footprint verified against a recognized standard?" The question almost always points to one family of standards, ISO 14064, which gets summarized, incorrectly, as a single verification standard.

This article breaks down the three parts of ISO 14064, quantification and reporting at the organization level (14064-1), quantification at the project level (14064-2), and validation and verification (14064-3), and explains what each part actually covers. It also clarifies the role of verification bodies (ISO 14065), verifier competence requirements (ISO 14066), the relationship with the GHG Protocol, and the external assurance requirement under the CSRD on ESRS E1.

Table of contents

  • ISO 14064: a family of three standards, not one
  • ISO 14064-1: quantifying and reporting at the organization level
  • ISO 14064-2: quantifying reductions at the project level
  • ISO 14064-3: validating and verifying a GHG statement
  • ISO 14065 and ISO 14066: who is allowed to verify
  • ISO 14064 and the GHG Protocol
  • ISO 14064 and the CSRD: assurance on ESRS E1
  • Common mistakes about ISO 14064
  • How Kabaun supports ISO 14064 readiness
  • FAQ
  • Sources

ISO 14064: a family of three standards, not one

ISO 14064 is not a single standard but a series of three documents published by the International Organization for Standardization, each covering a distinct scope of greenhouse gas (GHG) accounting.

  • ISO 14064-1: quantification and reporting of GHG emissions and removals at the organization level.
  • ISO 14064-2: quantification, monitoring and reporting of emission reductions or removal enhancements at the project level.
  • ISO 14064-3: specifications and guidance for the validation and verification of GHG statements.

Only the third part deals specifically with verification. Presenting the entire series, or worse part 1 alone, as "the verification standard" fuels a common mix-up: a company that applies ISO 14064-1 to build its carbon footprint has not, by that fact alone, had that footprint verified. Verification is a distinct step, carried out by an independent third party under the requirements of ISO 14064-3.

ISO 14064-1: quantifying and reporting at the organization level

The current edition, EN ISO 14064-1:2018, sets principles and requirements for designing, developing, managing and reporting an organization-level GHG inventory. It defines the notion of organizational boundary (operational control, financial control, or equity share) and the classification of emissions into direct and indirect categories, a structure close to the scopes used by the GHG Protocol.

EFRAG, the European body that drafts the ESRS standards implementing the CSRD, explicitly lists EN ISO 14064-1:2018 as an accepted alternative methodology to the GHG Protocol Corporate Standard for building the GHG inventory disclosed under ESRS E1 on climate change: a company already applying this ISO standard can keep using it, provided it also meets ESRS E1's specific requirements (notably on reporting boundaries and the disclosure of market-based Scope 2 emissions).

ISO 14064-2: quantifying reductions at the project level

The second part of the series applies to a different object: an emission-reduction or removal-enhancement project (reforestation, an industrial process change, methane capture on a landfill). It sets principles for establishing a baseline scenario (the emission level that would have occurred without the project), quantifying the reductions achieved against that baseline, and documenting the monitoring of those reductions over time.

This part mainly concerns project developers who generate carbon credits or who need to demonstrate the additionality of a reduction action, a different scope from the organization-level footprint covered by ISO 14064-1. The current edition is ISO 14064-2:2019. A company running an internal decarbonization initiative, a solar installation on a manufacturing site for instance, does not need ISO 14064-2 unless that initiative is meant to generate tradeable carbon credits or be claimed against an external baseline; an internal reduction reported inside the organization's own inventory stays within the scope of ISO 14064-1.

ISO 14064-3: validating and verifying a GHG statement

The third part sets principles and requirements for conducting a validation (before a project is implemented) or a verification (after a GHG statement has been established, whether it covers an organization inventory or a project). It covers how the engagement runs: verification plan, materiality threshold for errors, the assurance level targeted (limited or reasonable), evidence gathering, and how the conclusion is formulated.

This third part, and only this part, structures the work of an external verifier reviewing a carbon footprint reported under ISO 14064-1 or a project quantified under ISO 14064-2. The current edition is ISO 14064-3:2019. In practice, the verification plan sets which emission categories are in scope, the assurance level targeted, and the materiality threshold above which an error must be corrected before the statement can be signed off; a company preparing for verification should be able to answer these three points before engaging a verifier, not discover them during the engagement.

ISO 14065 and ISO 14066: who is allowed to verify

Two complementary standards govern the credibility of the verifiers themselves.

  • ISO 14065 sets requirements for bodies that validate and verify GHG statements, a framework close to the one used by national accreditation bodies, such as COFRAC in France, to recognize GHG verification bodies.
  • ISO 14066 sets competence requirements for validation and verification teams (training, experience, sector knowledge).

A company choosing a verifier for its carbon footprint should check that the body is accredited by a national accreditation body (COFRAC in France) specifically for the GHG scope, rather than relying on a mere mention of ISO 14064-3 in a sales brochure.

ISO 14064 and the GHG Protocol

ISO 14064-1 and the GHG Protocol Corporate Standard share a similar architecture: classification of emissions by control boundary, a split between direct and indirect emissions, and reliance on documented emission factors. The two frameworks are not strictly identical on every point (consolidation rules, granularity of indirect emission categories), and the ESRS E1 standard makes this explicit in its application requirements: an organization applying ISO 14064-1 must still check that it meets the requirements specific to the framework it discloses under (the GHG Protocol for voluntary international reporting, ESRS E1 for CSRD reporting).

ISO 14064 and the CSRD: assurance on ESRS E1

The CSRD directive requires external assurance on the sustainability information disclosed, including the GHG emissions reported under disclosure requirement E1-6 of the ESRS E1 standard (gross Scope 1, 2, 3 and total emissions). This assurance stays at a limited level: directive (EU) 2026/470, in force since 18 March 2026, removed the Commission's obligation to adopt reasonable assurance standards, which were initially meant to take over from limited assurance. The limited assurance standards themselves must be adopted by the Commission by 1 July 2027 at the latest. ISO 14064-3 provides a recognized methodological framework for running this type of GHG assurance engagement, but the directive's text does not name it as the mandated framework for the assurance engagement itself.

Common mistakes about ISO 14064

  • Confusing the three parts, presenting ISO 14064-1 (organization-level quantification) as a verification standard, when only part 3 covers that scope.
  • Assuming ISO 14064-1 certification automatically satisfies a national mandatory GHG reporting scheme, such as France's BEGES, which follows its own regulatory methodology.
  • Choosing a verifier without checking its accreditation (COFRAC in France) on the GHG scope, relying instead on a mere reference to ISO 14064-3 in marketing material.
  • Mixing up organization inventories and project quantification, two different objects covered respectively by ISO 14064-1 and ISO 14064-2.

How Kabaun supports ISO 14064 readiness

Kabaun is a carbon management platform built to support, not replace, an ISO 14064 compliance process:

  • Support for ISO 14064-1 requirements (quantification and reporting of organization-level emissions), with facilitated preparation for certification audits.
  • Calculation methodology aligned with the GHG Protocol Corporate Standard, with exhaustive, transparent documentation accessible to external auditors.
  • A complete, tamper-proof audit trail of all data, edits, calculations and validations, timestamped and attributed to an author.
  • Supporting documentary evidence (invoices, certificates, statements) attached to each data entry, to ease audits and third-party verification.

Kabaun does not issue ISO 14064 certification: verification remains carried out by an accredited third-party body, independent from the software vendor.

FAQ

Is ISO 14064 a verification standard? Only partly. The ISO 14064 series has three parts: part 1 covers the quantification and reporting of emissions at the organization level, part 2 covers emission-reduction projects, and only part 3 specifically covers validation and verification. Summarizing the whole series as "the verification standard" is inaccurate.

Does ISO 14064 certification replace a national mandatory GHG reporting scheme? No. National schemes, such as France's BEGES, follow their own regulatory methodology, separate from ISO 14064. A company can apply ISO 14064-1 in addition, on a voluntary basis, without this being a substitute for a mandatory scheme's requirements.

What is the difference between ISO 14064-1 and ISO 14064-2? ISO 14064-1 applies at the organization level: it governs the quantification and reporting of an organization's overall GHG emissions and removals. ISO 14064-2 applies at the project level: it governs the quantification of emission reductions achieved against a baseline scenario, typically for a carbon credit project.

Who is allowed to verify a GHG statement under ISO 14064-3? A verification body that meets the requirements of ISO 14065, staffed by teams that meet the competence requirements of ISO 14066. In most jurisdictions, these bodies are accredited by a national accreditation body for the GHG scope (COFRAC in France): checking that accreditation is the most reliable control point before selecting a verifier.

Does ISO 14064-1 replace the GHG Protocol? No, the two frameworks coexist and share a similar architecture (classification by control boundary, split between direct and indirect emissions). EFRAG even accepts ISO 14064-1 as an alternative methodology to the GHG Protocol Corporate Standard for building the GHG inventory disclosed under the CSRD's ESRS E1 standard, provided the requirements specific to that standard are also met.

Does the CSRD require verification specifically under ISO 14064-3? The CSRD requires external assurance on the sustainability information disclosed, including the GHG emissions under ESRS E1. This assurance stays at a limited level: directive (EU) 2026/470 removed the obligation to adopt reasonable assurance standards, which were initially meant to take over. ISO 14064-3 provides a recognized methodological framework for this type of engagement, but the directive's text does not name it as the mandated framework.

Conclusion

ISO 14064 groups three standards with distinct purposes: organization-level quantification (part 1), project-level quantification (part 2), and validation or verification (part 3, the only one that actually deals with that name). ISO 14065 and ISO 14066 respectively govern verification bodies and the competence of their teams. This series remains voluntary in most jurisdictions and does not replace national mandatory reporting schemes, but it offers a recognized framework to prepare for external verification, including in light of the external assurance requirements under the CSRD's ESRS E1.

Kabaun supports your ISO 14064 and CSRD audit preparation → www.kabaun.com/en/contact

Sources

  • EFRAG, ESRS E1 "Climate change" standard, requirements AR39 and AR45 (Annex I of Delegated Regulation (EU) 2023/2772), citing EN ISO 14064-1:2018 as an accepted GHG methodology. Official PDF accessed directly on 2026-09-30. efrag.org
  • Publications Office of the European Union, full text of directive (EU) 2026/470 (CELEX 32026L0470), recital 5 and article 6 (removal of the reasonable assurance obligation, entry into force on 18 March 2026). Accessed on 2026-09-30. publications.europa.eu
  • GHG Protocol, Corporate Accounting and Reporting Standard, World Resources Institute / WBCSD. ghgprotocol.org/corporate-standard
  • AFNOR Editions, online catalogue, references and publication dates checked directly on 2026-09-30: NF EN ISO 14064-1 (February 2019), NF EN ISO 14064-2 (May 2019), NF EN ISO 14064-3 (May 2019), NF EN ISO 14065 (October 2021). afnor.org
  • COFRAC, French national accreditation body, "Validation et vérification" page, explicitly citing the verification of GHG emission statements. Accessed on 2026-09-30. cofrac.fr