COBIT
Framework for enterprise IT governance and management
ISO 14064
International standard for GHG quantification, reporting, verification.
Quick Verdict
COBIT provides IT governance frameworks for enterprises worldwide, while ISO 14064 specifies GHG emissions accounting and verification. Companies adopt COBIT for risk-optimized IT value delivery; ISO 14064 for credible climate reporting and compliance.
COBIT
COBIT 2019 Governance and Management Framework
Key Features
- Tailorable via 11 design factors and workflow
- 40 objectives across 5 governance domains
- CMMI-based capability levels 0-5 performance management
- Explicit separation of governance from management
- Goals cascade links stakeholders to metrics
ISO 14064
ISO 14064 Greenhouse gases series
Key Features
- Three-part modular structure for inventories, projects, assurance
- Five principles: relevance, completeness, consistency, transparency, accuracy
- Scopes 1-3 organizational boundary classification
- Risk-based validation/verification processes
- Baseline and additionality for project reductions
Detailed Analysis
A comprehensive look at the specific requirements, scope, and impact of each standard.
COBIT Details
What It Is
COBIT 2019 is ISACA's framework for enterprise governance and management of information and technology (EGIT). It translates stakeholder needs into actionable objectives via a tailored, risk-optimized approach using design factors and goals cascade.
Key Components
- 40 governance and management objectives grouped in 5 domains: EDM (governance), APO, BAI, DSS, MEA (assurance).
- 6 governance system principles and 7 components (processes, structures, culture, etc.).
- CMMI-based performance management (levels 0-5); no formal certification, but ISACA training/certificates available.
Why Organizations Use It
- Aligns I&T with business value, optimizes resources, manages risks.
- Supports compliance (SOX, GDPR mappings), audit readiness via MEA04.
- Builds stakeholder trust, enables digital transformation, interoperability with ISO 27001, ITIL.
Implementation Overview
- Phased: assess gaps, design via 11 factors, pilot objectives, measure capabilities.
- Applies to enterprises of all sizes/industries; requires training, change management.
ISO 14064 Details
What It Is
ISO 14064 is an international standard family (ISO 14064-1:2018, -2:2019, -3:2019) providing specifications with guidance for quantifying, reporting, and verifying GHG emissions and removals. It is a modular framework for organizational inventories (Part 1), project-level reductions (Part 2), and validation/verification (Part 3), emphasizing a principles-based approach.
Key Components
- Three interdependent parts covering measurement, projects, and assurance.
- Five core principles: relevance, completeness, consistency, transparency, accuracy.
- Requirements for boundaries, Scopes 1-3, baselines, monitoring, and risk-based assurance.
- Compliance via third-party verification, not traditional certification.
Why Organizations Use It
- Enables credible reporting for regulations (e.g., CSRD, SB-253), investors, and markets.
- Drives operational improvements, risk mitigation, and access to green finance.
- Builds stakeholder trust through independent assurance.
Implementation Overview
- Phased approach: governance, boundary setting, data systems, verification.
- Suited for all sizes/industries; 6-12 months typical.
- Involves cross-functional teams, software, and optional ISO 14065-accredited verifiers.
Key Differences
| Aspect | COBIT | ISO 14064 |
|---|---|---|
| Scope | Enterprise IT governance and management | GHG emissions quantification and verification |
| Industry | All industries, global, all sizes | All sectors with GHG focus, global |
| Nature | Voluntary governance framework | Voluntary quantification standard |
| Testing | Capability assessments, internal audits | Independent validation/verification |
| Penalties | No legal penalties, certification loss | No legal penalties, credibility loss |
Scope
Industry
Nature
Testing
Penalties
Frequently Asked Questions
Common questions about COBIT and ISO 14064
COBIT FAQ
ISO 14064 FAQ
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