ISO 14064-3:2019 on the verification and validation of GHG Statements published

An new edition to ISO 14064-3, which provides the specification with guidance for the verification and validation of greenhouse gas statements was published in April 2019.

The International Standard specifies the specifies principles and requirements and provides guidance for verifying and validating greenhouse gas (GHG) statements.

It is applicable to organization, project and product GHG statements..

This second edition cancels and replaces the first edition (ISO 14064-3:2006), which has been technically revised.

Compared to the previous ISO 14064-1:2018 & ISO 14064-2:2019, Part 3 of 14064 has been subject to the most changes from its first edition: ISO 14064-3:2006.

The main changes compared with the previous edition are as follows:

  • Due to differences between the processes of verification and validation, this International Standard was altered in structure so verification and validation are discussed in sequence (in Clause 6, “Verification,” and Clause 7, “Validation), rather than in parallel.
  • Definitions of verification and validation, as well as some other key terms, were changed.
  • Clause 7, “Validation,” was added. This new section is applicable to future estimates of emissions, removals, emission reductions, and removal enhancements. This helps to provide assurance on assumptions, limitations, and methods used to develop a GHG statement.
  • New normative Annex A: “Limited level of assurance verifications,” was added.
  • New informative Annex B: “Considerations for verifications,” was added.
  • New informative Annex C: “Agreed-upon procedures (AUP),” was added.
  • New informative Annex D: “Mixed engagement,” was added.
  • Guidance on the use levels of assurance were added.

A copy of ISO 14064-3:2019 can be purchased from ISO here


  1. Review your current verification and validation of your Greenhouse Gas Statement(s) under ISO 14064-3:2019.
  2. Undertake a Gap Analysis between the requirements of ISO 14064-3:2006 & the new version, ISO 14064-3:2019.
  3. Make your transition to ISO 14064-3:2019 based on your Gap Analysis.
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