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 comprises three parts: ISO 14064-1:2018 for organizational-level inventories, ISO 14064-2:2019 for project-level reductions/removals, and ISO 14064-3:2019 for validation/verification. It enforces five principles—relevance, completeness, consistency, transparency, accuracy—to ensure credible, comparable GHG statements supporting regulatory reporting, investor disclosure, and carbon markets.

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

No organizations are 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, emissions trading, green finance, or procurement. Entities in regulated regimes (e.g., EU ETS, California SB-253) often use it for methodological rigor, especially where verified Scopes 1-3 data is expected.

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). In practice, third-party verification by ISO 14065-compliant bodies enhances credibility for markets, regulators, and investors, evaluating boundaries, data quality, and principles conformity.

How often should an assessment for ISO 14064 be performed?

ISO 14064 assessments should be performed annually to maintain consistency and track performance against a selected base year. Organizational inventories (Part 1) cover a defined reporting period, typically calendar or fiscal year, with base-year recalculations for significant structural changes (e.g., acquisitions). Project monitoring (Part 2) follows defined plans, while verification (Part 3) aligns with reporting cycles or stakeholder needs.

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

Non-compliance with ISO 14064 carries no direct penalties, as it is voluntary. Indirect risks include rejected GHG claims in carbon markets, failed procurement qualifications, investor skepticism, or regulatory scrutiny in disclosure regimes expecting verifiable data. Poor inventories may lead to greenwashing accusations, restated reports, or lost access to climate finance due to unverifiable Scopes 1-3 emissions.

Can ISO 14064 be mapped to other international frameworks?

Yes, ISO 14064 aligns closely with the GHG Protocol Corporate Standard's principles and Scope classifications. Its five principles mirror GHG Protocol requirements, enabling interoperable inventories. Part 1 supports organizational reporting; Part 2 complements project protocols; Part 3 facilitates assurance compatible with frameworks like CDP or SBTi, without prescribing cross-standard mappings.

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, operational, or financial control), identify emission sources/sinks across Scopes 1-3, and document relevance to ensure completeness. This executive governance decision sets the inventory scope, base year, and data needs for subsequent quantification and assurance.

What is the primary objective of ISO 27017?

ISO 27017 provides cloud-specific implementation guidance for 37 ISO 27002 controls plus 7 additional cloud-focused controls (CLD.6.3.1, CLD.8.1.5, CLD.9.5.1, CLD.9.5.2, CLD.12.1.5, CLD.12.4.5, CLD.13.1.4). Published in 2015, it addresses shared responsibilities between cloud service providers (CSPs) and cloud service customers (CSCs), covering multi-tenancy segregation, virtual machine hardening, asset removal/return, administrative operations security, customer monitoring, and virtual network alignment.

Who is legally or professionally required to comply with ISO 27017?

No organization is legally required to comply with ISO 27017, as it is a voluntary code of practice. It is professionally recommended for CSPs and CSCs managing cloud risks in public, private, or hybrid environments across IaaS, PaaS, and SaaS models, particularly to demonstrate due diligence in procurement, regulatory audits, or customer contracts.

Does ISO 27017 require an external audit or third-party certification?

ISO 27017 does not support standalone third-party certification or require external audits. Controls are implemented and assessed within an ISO 27001 ISMS audit, where certification bodies evaluate cloud-specific guidance as an extension in the Statement of Applicability (SoA).

How often should an assessment for ISO 27017 be performed?

ISO 27017 assessments occur as part of annual ISO 27001 surveillance audits and triennial recertification. Cloud controls must be continuously monitored via risk assessments, with re-evaluations triggered by significant changes like new services or incidents.

What are the consequences of non-compliance with ISO 27017?

Non-compliance with ISO 27017 carries no direct legal penalties, as it is not mandatory. Indirect risks include failed procurement RFPs, regulatory scrutiny for inadequate cloud risk management, audit nonconformities in ISO 27001 certifications, and heightened breach exposure from unaddressed multi-tenancy or shared responsibility gaps.

Can ISO 27017 be mapped to other international frameworks?

Yes, ISO 27017 controls map directly to ISO 27001/27002 Annex A domains and extend 37 ISO 27002 controls with cloud guidance. The 7 CLD controls align with cloud risks in frameworks like NIST SP 800-53 via shared responsibility matrices, enabling unified ISMS coverage without duplicative efforts.

What is the first step to begin implementing ISO 27017?

Conduct a cloud-specific risk assessment within your ISO 27001 ISMS to identify applicable controls. Define scope for cloud services, document shared responsibilities (starting with CLD.6.3.1), and update the Statement of Applicability to include the 37 guided controls and 7 CLD additions.

Standards Comparison

ISO 14064 vs ISO 27017

ISO 14064

Voluntary

2018

International standard for GHG quantification, reporting, verification

ISO 27017

Voluntary

2015

International code of practice for cloud security controls

Quick Verdict

ISO 14064 provides GHG quantification, reporting, and verification for all organizations, while ISO 27017 extends ISO 27001 with cloud-specific security controls for providers and users. Companies adopt 14064 for climate compliance and 27017 for trusted cloud security.

Greenhouse Gas Accounting

ISO 14064

ISO 14064 GHG quantification, reporting, verification standards

Cost

€€€

Complexity

High

Implementation Time

6-12 months

Key Features

1. Modular three-part family for inventories, projects, verification
2. Five principles: relevance, completeness, consistency, transparency, accuracy
3. Defines organizational boundaries and Scopes 1-3 emissions
4. Risk-based validation and verification processes
5. Supports GHG Protocol alignment and assurance

Cloud Security

ISO 27017

ISO/IEC 27017:2015

Cost

€€€

Complexity

Medium

Implementation Time

6-12 months

Key Features

Clarifies shared responsibilities between CSPs and CSCs
Introduces 7 cloud-specific CLD controls
Provides VM hardening and multi-tenancy segregation
Enables customer monitoring of cloud activities
Extends 37 ISO 27002 controls for cloud

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) providing specifications and guidance for GHG quantification, reporting, and assurance. It covers organizational inventories (Part 1), project-level reductions/removals (Part 2), and validation/verification (Part 3), using a principle-based approach emphasizing relevance, completeness, consistency, transparency, and accuracy.

Key Components

Three interdependent parts forming a lifecycle from measurement to assurance.
Core principles mirroring GHG Protocol for boundary-setting, Scopes 1-3, baselines, and monitoring.
Requirements for data quality, uncertainty assessment, and audit trails.
No formal certification; relies on third-party verification statements under Part 3.

Why Organizations Use It

Enables regulatory compliance (e.g., CSRD, SB-253), investor trust, and carbon market access.
Drives operational improvements via hotspot identification and Scope 3 insights.
Mitigates greenwashing risks through independent assurance.
Builds stakeholder confidence for decarbonization claims and supply-chain demands.

Implementation Overview

Phased approach: governance, boundary design, data systems, reporting, verification.
Applies to all organization sizes/industries; integrates with ISO 14001 EMS.
Typical timeline 6-12 months; involves cross-functional teams, software tools, and verifiers.

ISO 27017 Details

What It Is

ISO/IEC 27017:2015 is a code of practice extending ISO/IEC 27002 with cloud-specific information security controls. It provides implementation guidance for cloud services (IaaS, PaaS, SaaS) within an ISO 27001 ISMS, using a risk-based approach to address multi-tenancy, shared responsibilities, and virtualization risks.

Key Components

37 adapted ISO 27002 controls plus 7 new CLD cloud controls (e.g., segregation, VM hardening, asset removal)
Covers domains like access control, operations security, supplier relationships
Built on ISO 27001 ISMS; no standalone certification
Dual guidance for CSPs and CSCs

Why Organizations Use It

Clarifies shared responsibilities reducing cloud risk gaps
Supports regulatory alignment (GDPR, CCPA indirectly)
Enhances procurement trust and competitive differentiation
Improves incident prevention via monitoring and hardening

Implementation Overview

Integrate into ISO 27001 via risk assessment and control mapping
Key steps: shared responsibility matrices, config hardening, audit prep
Applies to CSPs/CSCs globally, all sizes; joint audits 9-12 months

Key Differences

Aspect	ISO 14064	ISO 27017
Scope	GHG emissions quantification, reporting, verification	Cloud-specific information security controls
Industry	All sectors worldwide, any organization	Cloud providers and users, IT-heavy sectors
Nature	Voluntary standards family for GHG accounting	Guidance extending ISO 27001 for cloud security
Testing	Third-party validation/verification optional	Integrated into ISO 27001 audits, no standalone
Penalties	No legal penalties, loss of credibility	No legal penalties, certification withdrawal risk

Scope

ISO 14064

GHG emissions quantification, reporting, verification

ISO 27017

Cloud-specific information security controls

Industry

ISO 14064

All sectors worldwide, any organization

ISO 27017

Cloud providers and users, IT-heavy sectors

Nature

ISO 14064

Voluntary standards family for GHG accounting

ISO 27017

Guidance extending ISO 27001 for cloud security

Testing

ISO 14064

Third-party validation/verification optional

ISO 27017

Integrated into ISO 27001 audits, no standalone

Penalties

ISO 14064

No legal penalties, loss of credibility

ISO 27017

No legal penalties, certification withdrawal risk

Frequently Asked Questions

Common questions about ISO 14064 and ISO 27017

ISO 14064 FAQ

ISO 27017 FAQ

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What It Is

Key Components

Three interdependent parts forming a lifecycle from measurement to assurance.

Core principles mirroring GHG Protocol for boundary-setting, Scopes 1-3, baselines, and monitoring.

Requirements for data quality, uncertainty assessment, and audit trails.

No formal certification; relies on third-party verification statements under Part 3.

Why Organizations Use It

Enables regulatory compliance (e.g., CSRD, SB-253), investor trust, and carbon market access.

Drives operational improvements via hotspot identification and Scope 3 insights.

Mitigates greenwashing risks through independent assurance.

Builds stakeholder confidence for decarbonization claims and supply-chain demands.

What It Is

Aspect

ISO 14064

ISO 27017

Scope

GHG emissions quantification, reporting, verification

Cloud-specific information security controls

Industry

All sectors worldwide, any organization

Cloud providers and users, IT-heavy sectors

Nature

Voluntary standards family for GHG accounting

Guidance extending ISO 27001 for cloud security

Testing

Third-party validation/verification optional

Integrated into ISO 27001 audits, no standalone

Penalties

No legal penalties, loss of credibility

No legal penalties, certification withdrawal risk