1. Direct GHG Emissions: Emissions within company’s organizational boundary from sources that company owns or controls such as business travel in company cars.
2. Energy Indirect GHG Emissions: Emissions from the generation of imported electricity heat or steam.
3. Other Indirect GHG Emissions: Indirect GHG Emissions other than from the generation of imported electricity heat or steam.
• employee commuting
• outsourced activities
• contract manufacturing and franchises
• waste generated by the organization but managed by another organization
• emissions from the use and end-of-life phases of the organization’s products and services
• GHG emissions from the production of purchased raw or primary materials
The ISO 14064 GHG Standard is flexible so it can be used for different types and sizes of organizations and for different voluntary and mandatory objectives. The ISO 14064 GHG Standard can be used stand alone, but is intended to be used in accordance with established procedures from good practice guidance (e.g., API, CAPP, INGAA, IPIECA, WBCSD/WRI GHG Protocol, EU-ETS, VCS, and Government Reporting requirements).
An organization reporting against ISO 14064-1 should be informed by the WBCSD/WRI GHG Protocol. In the majority of cases, an organization GHG report that meets ISO needs would also meet GHGP needs, and vice versa.
Inventory adjustment procedures are important because organizations are dynamic, operations may vary over time. To ensure a fair comparison of current GHG emissions over time it is often necessary to recalculate the base year depending on variations in the organizations, mergers, outsourcing and other structural changes which will impact the organization’s organization and operational boundaries. By implementing a standard procedure for recalculation, (i.e. what triggers a recalculation and the process to follow) organizations will create consistency and transparency in their GHG inventories.
Carbon Action are Strategic alliance Partners of the Canadian Standards Association who have developed a complete suite of training courses and seminars to equip both business leaders and GHG practitioners with the skills and tools to make sense of and fully understand the issues of GHG reporting in a verifiable and transparent way.