ISO 14064-1:2018 on GHG Reporting published update to ISO 14064-1 dealing with the specification with guidance at the organization level for quantification and reporting of greenhouse gas emissions and removals has been published on 18 December 2018.

This second edition cancels and replaces the first edition (ISO 14064-1:2006), which has been technically revised.

The main changes compared to the previous edition are:

  • A new approach has been introduced to reporting boundaries, facilitating the inclusion and expansion of indirect emissions. This change is a response to a growing number of organizations that are recognizing the importance and significance of indirect emissions and are developing GHG inventories that include more types of indirect emissions across the value chain.
  • The GHG emissions category “other indirect GHG emissions” has been renamed “indirect GHG emissions.” Requirements and guidance have been provided for classification of indirect GHG emissions into five specific categories. “Operational boundaries” has been renamed “reporting boundaries” for clarification and simplicity.
  • New requirements and guidance for GHG quantification and reporting of specific items, such as the treatment of biogenic carbon and GHG emissions related to electricity, have been added for clarification.

A copy of ISO 14064-1:2018 can be purchased from ISO here


  1. Review your current Greenhouse Gas reporting under ISO 14064-1:2006.
  2. Undertake a Gap Analysis between the requirements of ISO 14064-1:2006 & the new version, ISO 14064-1:2018.
  3. Make your transition to ISO 14064-1:2018 based on your Gap Analysis.
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