What is the primary objective of **ISO 14064**?

**ISO 14064 provides requirements and guidance for quantifying, reporting, and verifying greenhouse gas (GHG) emissions and removals.** The standard family—**ISO 14064-1:2018** for organizational inventories, **ISO 14064-2:2019** for project-level reductions/removals, and **ISO 14064-3:2019** for validation/verification—ensures inventories adhere to five principles: **relevance**, **completeness**, **consistency**, **transparency**, and **accuracy**. It enables credible data for regulatory reporting, investor disclosure, and carbon markets by defining boundaries, data quality, uncertainty assessment, and assurance processes.

Who is legally or professionally required to comply with **ISO 14064**?

**No organization is legally required to comply with ISO 14064, as it is a voluntary international standard.** It is professionally adopted by companies, governments, NGOs, and project developers needing credible GHG inventories for stakeholder demands, such as emissions trading, green finance, or supply-chain reporting. Organizations in energy-intensive sectors or facing investor/regulatory pressure (e.g., for Scope 1-3 footprints) use it to demonstrate methodological rigor and auditability.

Does **ISO 14064** require an external audit or third-party certification?

**ISO 14064 does not require external audit or third-party certification.** Parts 1 and 2 encourage but do not mandate independent validation/verification under **ISO 14064-3**, which specifies risk-based assurance (limited or reasonable levels) by competent, impartial bodies per **ISO 14065:2020**. In practice, external assurance elevates self-reported inventories for credibility in markets or programs.

How often should an assessment for **ISO 14064** be performed?

**ISO 14064 requires annual GHG inventory assessments aligned with the organization's reporting period.** Organizational inventories (**ISO 14064-1**) must cover a 12-month period, with consistency in methods and base-year adjustments for structural changes. Project monitoring (**ISO 14064-2**) follows defined plans, while verification (**ISO 14064-3**) occurs per engagement scope, typically annually for ongoing reporting.

What are the consequences of non-compliance with **ISO 14064**?

**Non-compliance with ISO 14064 carries no direct penalties, as it is voluntary.** Indirect consequences include rejected GHG claims in carbon markets, loss of investor confidence, failed procurement qualifications, or regulatory scrutiny in disclosure regimes expecting verifiable data. Poor inventories risk greenwashing accusations, invalidated offsets, or exclusion from climate finance.

Can **ISO 14064** be mapped to other international frameworks?

**Yes, ISO 14064 aligns closely with the GHG Protocol Corporate Standard's principles and Scope categories.** Its five principles (**relevance**, **completeness**, **consistency**, **transparency**, **accuracy**) mirror GHG Protocol requirements, enabling interoperable inventories for multiple reporting needs without formal cross-standard certification.

What is the first step to begin implementing **ISO 14064**?

**The first step is defining organizational and operational boundaries per ISO 14064-1.** Select consolidation approach (**equity share** or **control**), identify emission sources/sinks across **Scopes 1-3**, and document relevance to ensure the inventory reflects economic reality and supports intended uses like compliance or decarbonization.

What is the primary objective of **ISO 26000**?

**ISO 26000 provides guidance on social responsibility to help organizations integrate sustainable practices into their operations.** Published in November 2010 and confirmed current in 2021, it defines social responsibility as accountability for impacts on society and the environment through transparent, ethical behavior that contributes to sustainable development, respects stakeholder expectations, complies with law, aligns with international norms, and embeds throughout the organization.

Who is legally or professionally required to comply with **ISO 26000**?

**No organization is legally required to comply with ISO 26000, as it is voluntary guidance applicable to all types regardless of size, location, or sector.** It targets private, public, and non-profit entities, including SMEs, multinationals, hospitals, schools, and charities, encouraging professional adoption through multi-stakeholder consensus involving over 500 experts from 80+ countries.

Does **ISO 26000** require an external audit or third-party certification?

**ISO 26000 explicitly prohibits external audits or third-party certification.** Its Scope (Clause 1) states it is not a management system standard, contains no requirements, and any certification claims would misrepresent its intent; organizations should use it as guidance and communicate via the ISO 26000 Communication Protocol.

How often should an assessment for **ISO 26000** be performed?

**ISO 26000 recommends periodic self-assessments at appropriate intervals aligned with organizational needs and stakeholder expectations.** Guidance emphasizes ongoing stakeholder engagement (Clause 5), integration review (Clause 7), and transparent reporting of objectives, achievements, shortfalls, and improvements, without prescribed frequencies.

What are the consequences of non-compliance with **ISO 26000**?

**There are no formal consequences for non-compliance with ISO 26000, as it imposes no legal requirements or certification.** However, misalignment risks reputational damage, stakeholder distrust, operational disruptions, and heightened exposure to related regulations on human rights, labor, or environment, given its alignment with international norms.

Can **ISO 26000** be mapped to other international frameworks?

**Yes, ISO 26000 aligns with frameworks like OECD Guidelines, UN Global Compact, GRI, and UN SDGs.** ISO provides linkage documents (e.g., ISO-OECD, ISO-SDGs) and IWA 26:2017 for integration into management systems, enabling structured ESG materiality assessments and reporting without certification.

What is the first step to begin implementing **ISO 26000**?

**The first step is recognizing social responsibility and engaging stakeholders (Clause 5).** Organizations should assess impacts, identify relevant issues across the seven core subjects via stakeholder dialogue, and prioritize based on significance to build a contextual foundation for integration.

ISO 14064 vs ISO 26000

Standards Comparison

ISO 14064

Voluntary

2018

International standards for GHG quantification, reporting, verification

ISO 26000

Voluntary

2010

International guidance standard for social responsibility.

Quick Verdict

ISO 14064 provides requirements for GHG inventories, projects, and verification for credible climate reporting. ISO 26000 offers guidance on broad social responsibility principles and subjects. Companies use 14064 for emissions compliance and assurance; 26000 for holistic SR integration and stakeholder trust.

Greenhouse Gas Accounting

ISO 14064

ISO 14064 GHG Quantification, Reporting, Verification Standards

Cost

€€€

Complexity

High

Implementation Time

6-12 months

Key Features

Modular three-part structure for inventories, projects, verification
Five core principles: relevance, completeness, consistency, transparency, accuracy
Organizational boundaries with equity share/control approaches
Scope 1-3 emission categorization and quantification methods
Risk-based validation/verification with assurance levels

Social Responsibility

ISO 26000

ISO 26000:2010 Guidance on social responsibility

Cost

€€€

Complexity

High

Implementation Time

12-18 months

Key Features

Seven principles guiding accountable, transparent behavior
Seven core subjects spanning governance to community development
Stakeholder engagement for issue prioritization
Non-certifiable guidance for all organizations
Integration into existing management systems

Detailed Analysis

A comprehensive look at the specific requirements, scope, and impact of each standard.

ISO 14064 Details

What It Is

ISO 14064 is an international standard family (ISO 14064-1:2018, -2:2019, -3:2019) for GHG quantification, reporting, and assurance. It provides specifications and guidance for organizational inventories (Part 1), project-level reductions/removals (Part 2), and validation/verification (Part 3). The principle-based approach emphasizes relevance, completeness, consistency, transparency, and accuracy, mirroring GHG Protocol.

Key Components

Three interdependent parts forming a lifecycle from measurement to assurance.
Five core principles guiding boundary-setting, data quality, and reporting.
Scope 1-3 categorization, baselines, additionality for projects.
Risk-based assurance with reasonable/limited levels; no formal certification but third-party verification statements.

Why Organizations Use It

Supports regulatory compliance (e.g., CSRD, SB-253), investor disclosures, carbon markets. Enhances credibility, enables decarbonization tracking, reduces greenwashing risk, unlocks green finance. Builds stakeholder trust via auditable inventories.

Implementation Overview

Phased approach: governance, boundary-setting, data systems, verification. Applies to all sizes/industries globally; involves training, software, cross-functional teams. External verification under Part 3 recommended for credibility.

ISO 26000 Details

What It Is

ISO 26000:2010 is the international guidance standard on social responsibility (SR), not a certifiable management system. Its primary purpose is to provide a shared definition, principles, and core subjects for organizations to assess impacts, engage stakeholders, and integrate SR holistically across operations, applicable to all organization types regardless of size, sector, or location. It uses a contextual, stakeholder-driven approach emphasizing relevance and significance.

Key Components

**Seven principlesAccountability, transparency, ethical behavior, respect for stakeholder interests, rule of law, international norms, human rights.
**Seven core subjectsOrganizational governance, human rights, labor practices, environment, fair operating practices, consumer issues, community involvement.
No fixed controls; guidance-focused with no certification model—credibility via transparent reporting.

Why Organizations Use It

Enhances sustainability commitment, risk/opportunity management, ESG alignment (SDGs, GRI, OECD). Builds stakeholder trust, operational resilience, competitive edge without certification burdens; supports due diligence and reporting.

Implementation Overview

Phased: baseline assessment, materiality/stakeholder engagement, integration into governance/operations, training, reporting. Cross-functional, scalable for SMEs to multinationals; no audits required, uses self-assessment and external frameworks.

Key Differences

Aspect	ISO 14064	ISO 26000
Scope	GHG quantification, reporting, verification	Social responsibility principles, core subjects
Industry	All sectors, global applicability	All organizations, sectors, global
Nature	Requirements standard, third-party verification	Guidance only, non-certifiable
Testing	Independent validation/verification (ISO 14064-3)	Self-assessment, no formal testing
Penalties	Loss of verification credibility	No penalties, reputational risk only

Scope

ISO 14064

GHG quantification, reporting, verification

ISO 26000

Social responsibility principles, core subjects

Industry

ISO 14064

All sectors, global applicability

ISO 26000

All organizations, sectors, global

Nature

ISO 14064

Requirements standard, third-party verification

ISO 26000

Guidance only, non-certifiable

Testing

ISO 14064

Independent validation/verification (ISO 14064-3)

ISO 26000

Self-assessment, no formal testing

Penalties

ISO 14064

Loss of verification credibility

ISO 26000

No penalties, reputational risk only

Frequently Asked Questions

Common questions about ISO 14064 and ISO 26000

ISO 14064 FAQ

ISO 26000 FAQ

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ISO 14064

ISO 26000

Quick Verdict

ISO 14064

Key Features

ISO 26000

Key Features

Detailed Analysis

ISO 14064 Details

What It Is

Key Components

Why Organizations Use It

Implementation Overview

ISO 26000 Details

What It Is

Key Components

Why Organizations Use It

Implementation Overview

Key Differences

Scope

Industry

Nature

Testing

Penalties

Frequently Asked Questions

ISO 14064 FAQ

What is the primary objective of ISO 14064?

Who is legally or professionally required to comply with ISO 14064?

Does ISO 14064 require an external audit or third-party certification?

How often should an assessment for ISO 14064 be performed?

What are the consequences of non-compliance with ISO 14064?

Can ISO 14064 be mapped to other international frameworks?

What is the first step to begin implementing ISO 14064?

ISO 26000 FAQ

What is the primary objective of ISO 26000?

Who is legally or professionally required to comply with ISO 26000?

Does ISO 26000 require an external audit or third-party certification?

How often should an assessment for ISO 26000 be performed?

What are the consequences of non-compliance with ISO 26000?

Can ISO 26000 be mapped to other international frameworks?

What is the first step to begin implementing ISO 26000?

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