ISO 14064-1:2018 Gap Analysis Checklist
Complete all 8 requirement areas. If the organization already holds a related standard certification, select it below — applicable items will be auto-checked.
📋 Assessment Information — Fillable in the Field
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STANDARD BASIS: ISO 14064-1:2018 (Second Edition, December 2018) — Greenhouse gases — Part 1: Specification with guidance at the organization level for quantification and reporting of greenhouse gas emissions and removals. This checklist covers all shall (mandatory) and key should (recommended) requirements across 8 areas: Principles, GHG Inventory Boundaries, Quantification, Mitigation Activities, Quality Management, GHG Reporting, Verification, and Normative Annexes (D & E).
Clause 4
1
Principles — Relevance, Completeness, Consistency, Accuracy & Transparency
ISO 14064-1 Cl. 4
§4.2–4.6
The GHG inventory is designed to be relevant: GHG sources, sinks, reservoirs, data and methodologies are appropriate to the needs of the intended userEvidence: Intended use statement, documented scope decision, user needs analysis×3
The GHG inventory is complete: all relevant GHG emissions and removals within the defined reporting boundary are included; any exclusions are identified and justifiedEvidence: Source/sink register showing all categories, documented exclusions with justification×3
The GHG inventory enables consistency: methodologies and data are applied consistently over time to allow meaningful comparisonsEvidence: Multi-year inventory using same methodology, documented methodology change log×2
The GHG inventory minimizes bias and uncertainty as far as practical; systematic errors and uncertainty sources are identified and reducedEvidence: Uncertainty assessment, data quality procedures, calibration records×2
The GHG inventory is transparent: sufficient GHG-related information is disclosed to allow intended users to make decisions with reasonable confidenceEvidence: GHG report with full disclosure of methodology, assumptions, data sources×2
Clause 5
2
GHG Inventory Boundaries — Organizational & Reporting Boundaries
ISO 14064-1 Cl. 5
§5.1–5.2.4
The organization has defined and documented its organizational boundaries, selecting either the control approach (financial or operational) or equity share approach to consolidate GHG emissions and removalsEvidence: Organizational boundary document, consolidation approach decision, facility list×3
The organization has established and documented its reporting boundaries, including identification of direct and indirect GHG emissions and removals associated with its operations (Cl. 5.2.1)Evidence: Reporting boundary document, scope 1/2/3 mapping, category identification×3
Direct GHG emissions are quantified separately for CO₂, CH₄, N₂O, NF₃, SF₆ and other GHG groups (HFCs, PFCs etc.) in tonnes of CO₂e; GHG removals are quantified if applicable (Cl. 5.2.2)Evidence: GHG inventory table with gas-by-gas breakdown, removal quantification records×3
A documented process is applied to determine which indirect GHG emissions to include; pre-determined significance criteria are defined and documented; significant indirect emissions are identified, evaluated, quantified and reported (Cl. 5.2.3)Evidence: Significance criteria document, indirect emissions screening, quantified indirect emissions×3
GHG emissions are aggregated into all applicable inventory categories (Cl. 5.2.4): (a) direct; (b) indirect from imported energy; (c) indirect from transportation; (d) indirect from products used; (e) indirect from products to customers; (f) indirect from other sourcesEvidence: Inventory categorization table, 6-category structure in GHG report×2
Clause 6
3
Quantification of GHG Emissions and Removals
ISO 14064-1 Cl. 6
§6.1–6.4.2
All relevant GHG sources and sinks within the reporting boundary are identified and documented per the categories in Cl. 5.2.4; all relevant GHGs are included; any excluded sources/sinks are identified and justified (Cl. 6.1)Evidence: Comprehensive source/sink register, GHG source identification records×3
A quantification approach is selected that minimizes uncertainty and yields accurate, consistent, reproducible results; the approach is explained and documented including any changes (Cl. 6.2.1)Evidence: Quantification methodology document, approach justification, change log×3
Data for quantification (primary and secondary, site-specific and non-site-specific) are identified, collected and documented for each source/sink; data characteristics are documented (Cl. 6.2.2)Evidence: Activity data records, emission factor documentation, data source list×3
A GHG quantification model is selected or developed; the selection is documented and justified considering accuracy, limits of application, uncertainty, reproducibility, acceptability and consistency with intended use (Cl. 6.2.3)Evidence: Model selection justification, model documentation, emission factor references×2
GHG emissions and removals are calculated in tonnes CO₂e using appropriate GWPs; the latest IPCC GWP values (100-year horizon) are used or deviations are justified; biogenic emissions are quantified per Annex D; imported electricity is treated per Annex E (Cl. 6.3)Evidence: Calculation spreadsheets, GWP reference (IPCC AR5/AR6), biogenic separation records×3
A historical base year is established; base-year GHG data uses verifiable data; the base year selection is explained; a base-year review and recalculation procedure is documented to account for structural changes, methodology changes, or errors (Cl. 6.4)Evidence: Base year declaration, base year data, recalculation procedure document×3
Clause 7
4
Mitigation Activities — Initiatives, Projects & Targets
ISO 14064-1 Cl. 7
§7.1–7.3
Where GHG reduction initiatives are implemented, they are documented separately, including: description of the initiative, spatial and temporal boundaries, quantification approach, and classification as direct or indirect (Cl. 7.1)Evidence: GHG reduction initiative register, initiative descriptions, quantification records×3
If offsets or carbon credits are reported, they are listed separately from reduction initiatives; the GHG scheme is disclosed; offsets are NOT added to or subtracted from the inventory of direct or indirect emissions (Cl. 7.2)Evidence: Offset register, scheme disclosure, separate reporting treatment in GHG report×2
If GHG reduction targets are reported, they include: period covered (reference and completion year), type of target (intensity or absolute), emission category scope, and amount of reduction with units (Cl. 7.3)Evidence: Target declaration document with all required elements×2
The organization quantifies GHG emission differences attributable to reduction initiatives where implemented; differences are documented and reported separately from the main inventory (Cl. 7.1)Evidence: Before/after quantification, initiative-level GHG savings calculations×2
Clause 8
5
GHG Inventory Quality Management
ISO 14064-1 Cl. 8
§8.1–8.3
GHG information management procedures are established and maintained to: ensure conformity with principles; ensure consistency; provide routine accuracy and completeness checks; identify and address errors; document and archive records including GWP values (Cl. 8.1.1)Evidence: GHG information management procedure document, version control records×3
GHG information management procedures document consideration of: responsibility/authority, training, boundary reviews, source/sink identification, quantification approach review, consistency checks across facilities, equipment calibration, data collection systems, accuracy checks, internal audits, periodic review of improvement opportunities (Cl. 8.1.2)Evidence: Procedure covering all elements of Cl. 8.1.2 (a)–(k)×3
Document retention and record keeping procedures are established; documentation supporting design, development and maintenance of the GHG inventory is retained to enable verification (Cl. 8.2)Evidence: Document retention policy, archive records, verifiable documentation set×3
Uncertainty assessment is conducted at the GHG inventory category level; where quantitative estimation is not possible or cost-effective, this is justified and a qualitative assessment is performed (Cl. 8.3)Evidence: Uncertainty assessment report by category, qualitative/quantitative assessment results×3
Measuring instruments are calibrated; data collection system is robust; periodic internal audits and technical reviews are conducted; opportunities to improve information management are periodically reviewed (Cl. 8.1.2 g, h, j, k)Evidence: Calibration records, internal audit reports, technical review records, improvement log×2
Clause 9
6
GHG Reporting — Planning & Required Report Content
ISO 14064-1 Cl. 9
§9.1–9.3.3
A GHG report is prepared consistent with intended uses; it is complete, consistent, accurate, relevant and transparent; if the inventory has been third-party verified, the verification statement is made available to intended users (Cl. 9.1)Evidence: Published or filed GHG report, verification statement (if applicable)×3
Report planning is documented including: purpose/objectives, intended users, responsibilities, frequency, structure/format, data to include, and dissemination policy (Cl. 9.2)Evidence: GHG report planning document covering all elements of Cl. 9.2 (a)–(g)×2
The GHG report includes all required information per Cl. 9.3.1: organization description, responsible person, reporting period, organizational boundaries, reporting boundaries with significance criteria, direct GHG emissions per gas, biogenic CO₂ treatment, indirect emissions by category, base year, quantification approach references, emission/removal factors, uncertainty description, and conformity statementEvidence: GHG report sections cross-checked against Cl. 9.3.1 (a)–(t)×3
The GHG report includes the GWP values used and their source; if not from the latest IPCC report, emission factors or the database reference is included along with their source; the GWP time horizon is 100 years (Cl. 9.3.1 t)Evidence: GHG report GWP table with IPCC source reference (e.g. AR6), 100-year horizon confirmed×2
The GHG report considers including recommended information per Cl. 9.3.2: GHG policies/strategies, reduction initiative descriptions, GHG emissions disaggregated by facility, intensity indicators, benchmarking, information management procedures, prior period comparisonEvidence: GHG report with recommended content elements where applicable×2
Clause 10
7
Organization's Role in Verification Activities
ISO 14064-1 Cl. 10
ISO 14064-3
ISO 14065
Where verification is conducted, the organization ensures it is consistent with the needs of the intended user; verification is conducted impartially and objectively; the process conforms to ISO 14064-3 principles and requirements (Cl. 10)Evidence: Verification engagement letter, verifier scope of work, ISO 14064-3 alignment×3
The verification body meets requirements of ISO 14065; competence of verification team meets requirements of ISO 14066; verification covers impartiality, competence, communication, and verification process (Cl. 10)Evidence: Verifier accreditation certificate, ISO 14065/14066 conformity evidence×2
The organization maintains documentation sufficient to support a verification process: all inventory records, methodology descriptions, data sources, calibration records, and QA/QC documentation are accessible for verification reviewEvidence: Verification-ready documentation package, data room or records set×2
The level of assurance (reasonable or limited) sought from verification is determined and consistent with the intended use of the GHG inventory; the level of assurance achieved is disclosed in the GHG report (Cl. 10, 9.3.1 s)Evidence: Assurance level specification in engagement letter, disclosure in GHG report×2
Annex D&E
8
Normative Annexes — Biogenic GHG & Treatment of Electricity
Annex D (normative)
Annex E (normative)
Anthropogenic biogenic CO₂ emissions and removals are quantified and reported separately from anthropogenic (fossil) emissions; biogenic CH₄ and N₂O are reported as anthropogenic (Annex D)Evidence: Biogenic CO₂ separate line item in inventory, biogenic calculation methodology×3
Non-anthropogenic biogenic GHG emissions (natural disasters, natural evolution) are quantified if applicable and reported separately from anthropogenic biogenic emissions (Annex D)Evidence: Non-anthropogenic assessment or documented exclusion justification×2
Emissions from imported electricity consumed by the organization are quantified using the location-based approach with the emission factor that best characterizes the grid (local/regional/national average); grid-average EFs are from the emissions year or most recent available (Annex E.2)Evidence: Grid emission factor source documentation, location-based calculation records×3
If the market-based approach is used for electricity, contractual instruments meet all quality criteria (Annex E.2.2): unique claim, tracked/retired, temporal alignment, produced within the consumption market; instrument transactions are documented and reported separatelyEvidence: Contractual instrument documentation, quality criteria checklist, separate reporting×2
Direct GHG emissions from exported electricity are reported separately if applicable but are NOT deducted from total direct GHG emissions (Annex E.3); the same treatment applies to exported heating, steam, cooling, compressed airEvidence: Exported electricity GHG treatment documentation, no netting in inventory×2
ISO 14064-1:2018 Gap Analysis Results
Maturity score based on 8 requirement areas covering all clauses of ISO 14064-1:2018 (Second Edition). Scores are weighted per area reflecting criticality under the standard.
Overall Maturity Score — ISO 14064-1:2018
0%
— Not Assessed —
Complete the checklist in the first tab to view the maturity assessment.
Per Requirement Area — ISO 14064-1
Area 1Principles0%
Area 2GHG Boundaries0%
Area 3Quantification0%
Area 4Mitigation0%
Area 5Quality Mgmt0%
Area 6GHG Reporting0%
Area 7Verification0%
Area 8Annexes D & E0%
○
LOW
Score < 40%
○
MEDIUM
Score 40–74%
○
HIGH
Score ≥ 75%
0/0
Items Met
of 39 criteria
ISO 14064-1:2018 Maturity Scale — GHG Inventory Readiness
0–39%
LOW
Non-Compliant
Non-Compliant
40–54%
MED-LOW
Developing
Developing
55–74%
MEDIUM
Managed
Managed
75–89%
MED-HIGH
Proactive
Proactive
90–100%
HIGH
Best Practice
Best Practice
Score ≥75% = MED-HIGH (ready for third-party verification audit). Score ≥90% = HIGH (Best Practice) indicating full alignment with ISO 14064-1:2018.
Recommendations per Maturity Level — ISO 14064-1:2018
Strategic action plan based on gap analysis results. Applicable to all organizations building or improving a GHG inventory regardless of sector or size.
Level LOW · 0–39% — ACTIVE IF YOUR SCORE IS IN THIS RANGE
Non-Compliant / Initial
Condition: ISO 14064-1:2018 requirements largely unmet — GHG inventory not yet established
Foundational GHG inventory elements are absent or undocumented. Organizational and reporting boundaries have not been formally defined, GHG quantification methodology is not in place, and no systematic data collection exists. Urgent corrective action is needed across all requirement areas before any formal verification audit can be considered.
▶ PRIORITY ACTIONS — 0–12 MONTHS
- Appoint a GHG Inventory Manager with clear authority, resources and defined responsibilities; establish a cross-functional GHG inventory team
- Define and formally document organizational boundaries: select consolidation approach (financial control, operational control, or equity share) consistent with intended use
- Establish reporting boundaries: map all GHG sources and sinks across the 6 categories (Cl. 5.2.4); document criteria for significance of indirect emissions
- Select a GHG quantification methodology: choose between measurement-based or calculation-based approaches; document methodology selection justification and reference emission factor sources (IPCC, national databases)
- Implement a basic activity data collection system: identify data owners for each source; establish data collection templates; define primary and secondary data sources
- Conduct the first GHG inventory calculation in tonnes CO₂e using IPCC GWP values (100-year, latest Assessment Report); separately quantify biogenic CO₂
- Establish a base year using verifiable historical data; document the base year selection rationale; develop a base-year recalculation procedure
- Create a document management and record retention system: archive all inventory data, methodology documents, and calculation records to enable future verification
- Conduct an uncertainty assessment at category level — even a qualitative assessment is acceptable initially — to identify major data quality gaps
- Develop a 12–18 month GHG inventory implementation roadmap with milestones, assigned owners, and a target to achieve a complete, verifiable GHG inventory
⏱ Suggested Timeline: Month 1–2: Appoint team, define boundaries | Month 3–5: First data collection and calculation | Month 6–8: QA/QC procedures and records | Month 9–12: First GHG report | Year 2: External verification readiness
Level MEDIUM · 40–74% — ACTIVE IF YOUR SCORE IS IN THIS RANGE
Developing / Managed
Condition: Core GHG inventory system exists but implementation is inconsistent or incomplete
The foundational GHG inventory is in place but significant gaps remain in data quality, indirect emissions coverage, documentation completeness, or uncertainty management. A structured improvement programme is required to achieve verification readiness.
▶ PRIORITY ACTIONS — 0–12 MONTHS
- Upgrade indirect GHG emissions coverage: apply significance criteria to all 6 inventory categories; quantify and report all significant indirect emissions; document and justify any exclusions explicitly per Cl. 5.2.3
- Improve data quality: transition from secondary/default emission factors to site-specific primary data for the top emission sources; establish measurement, monitoring and metering systems
- Complete and formalize the GHG information management procedure covering all 11 elements of Cl. 8.1.2
- Conduct a rigorous quantitative uncertainty assessment at category level per Cl. 8.3; apply ISO/IEC Guide 98-3 (GUM) principles if feasible
- Verify the base year inventory is complete and recalculation procedures are tested; ensure all structural and methodology changes have been applied consistently
- Strengthen the GHG report to meet all 20 required content elements of Cl. 9.3.1 (a)–(t); pay particular attention to: uncertainty description (p, q), verification disclosure (s), GWP reference (t), and biogenic CO₂ treatment (g)
- Ensure correct electricity treatment: confirm location-based approach is applied using grid-average EFs from the reporting year; if market-based approach is also used, verify all Annex E.2.2 quality criteria are met
- Develop a GHG target and reduction initiative programme per Cl. 7: identify priority areas for emission reduction; set measurable targets
- Conduct a pre-verification internal audit covering all ISO 14064-1:2018 requirements; assign corrective actions with deadlines
- Evaluate readiness for third-party verification per ISO 14064-3 and consider engaging an ISO 14065-accredited body
⏱ Suggested Timeline: Q1: Data quality improvement and indirect emissions scope | Q2: Procedure formalization and uncertainty assessment | Q3: GHG report revision and target-setting | Q4: Pre-verification audit and verification engagement
Level HIGH · 75–100% — ACTIVE IF YOUR SCORE IS IN THIS RANGE
Proactive / Best Practice
Condition: ISO 14064-1:2018 requirements substantially or fully met — ready for third-party verification
The GHG inventory management system is comprehensive, well-documented, and consistently implemented. Data quality is high, all significant emissions are captured, the GHG report meets all required content elements, and verification readiness is strong. Focus shifts to continuous improvement and leadership in GHG transparency.
▶ CONTINUOUS IMPROVEMENT ACTIONS
- Pursue third-party verification at reasonable assurance level per ISO 14064-3 with an ISO 14065-accredited body; publish verified GHG statement with conformity declaration
- Expand value chain GHG coverage: develop or enhance Category 3, 4 and 5 indirect emissions data; engage key suppliers for primary Scope 3 data
- Migrate from secondary to primary data for all material emission sources: implement continuous emissions monitoring systems (CEMS) or predictive emissions monitoring (PEMS)
- Align GHG targets with science-based scenarios: consider 1.5°C or well-below 2°C pathways; engage with SBTi (Science Based Targets initiative)
- Integrate GHG inventory data with broader corporate sustainability reporting frameworks (GRI, TCFD, ISSB/IFRS S2, CDP); ensure consistent GHG data across all external disclosures
- Develop GHG forecasting and scenario modelling: build forward-looking emission projections aligned with business growth plans and decarbonization strategies
- Lead on supply chain GHG engagement: require GHG reporting from key suppliers; support capability building in the value chain
- Benchmark GHG performance against sectoral peers and industry best practice; participate in voluntary GHG registries
- Maintain regulatory horizon scanning: monitor ISO 14064 series updates, national GHG reporting requirements, carbon pricing mechanisms, and taxonomy/disclosure regulations
- Establish an annual management review of the GHG inventory programme: review performance against targets, identify opportunities for improvement
⏱ Ongoing Cycle: Annual: Verified GHG report → Management review → Target refresh | Biennial: Full methodology review → Supplier engagement | Continuous: Regulatory monitoring → Data quality improvement
Additional Assessor Recommendations & Field Findings
Site-specific observations, corrective action items, or recommendations from the on-site assessment
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