ISO 14064-1 and the GHG Protocol Corporate Standard are prominent frameworks guiding organizations in greenhouse gas (GHG) accounting. While they share common goals and principles, they differ in structure, application, and verification requirements.

Similarities #

1. Emission Scopes: Both frameworks categorize GHG emissions into three scopes:
   • Scope 1: Direct emissions from owned or controlled sources.
   • Scope 2: Indirect emissions from the generation of purchased electricity, steam, heating, and cooling consumed by the reporting company.
   • Scope 3: All other indirect emissions that occur in a company’s value chain.
2. Accounting Principles: They emphasize key principles such as accuracy, completeness, consistency, transparency, and relevance in GHG quantification and reporting.
3. Organizational Boundaries: Both require clear definitions of organizational boundaries for which emissions are quantified, ensuring consistency in reporting.
4. GHG Inventory Development: Each framework guides the development of a comprehensive GHG inventory, documenting all relevant emissions.

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Differences #

Aspect	ISO 14064-1:2018	GHG Protocol Corporate Standard
Approach	Procedural framework outlining steps for quantifying, reporting, and verifying GHG emissions.	Provides detailed guidance on calculating emissions for various activities and sectors.
Level of Detail	Less prescriptive; allows organizations to choose calculation methodologies based on specific needs.	Offers comprehensive and detailed approaches, including calculation methods and best practices.
Avoided Emissions	Does not address the concept of avoided GHG emissions.	Addresses the quantification of avoided emissions, requiring separate reporting.
Verification	Mandatory third-party verification for organizations seeking public disclosure or certification (ISO 14064-3)	Verification is optional; primarily focuses on guidance without formal verification requirements.
Scope 3 Emissions Guidance	Provides clear specifications for Scope 3 emissions reporting. (under the term of category)	Offers a dedicated standard—the Corporate Value Chain (Scope 3) Standard—for detailed guidance.
GHG Removals	Verification is optional; it primarily focuses on guidance without formal verification requirements.	Allows for reporting of removals separately; guidance is less explicit.

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Scope 3 Comparison #

The image you uploaded compares GHG Protocol’s 15 Scope 3 categories with the ISO 14064-1 broader categories:

GHG Protocol Categories	ISO 14064-1 Categories
Business Travel, Employee Commute, Upstream Transportation	Category 3: Indirect GHG emissions from transportation
Use of Sold Products	Category 5: Indirect emissions associated with product use
Purchased Goods, Capital Goods, Waste, etc.	Category 4: Indirect emissions from products used by an organization
Leased Assets, Franchises, Investments	Not explicitly broken down in ISO 14064-1

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Complementary Use #

Organizations can leverage both frameworks for their GHG Accounting program:

• GHG Protocol: Utilize its detailed guidance for developing a comprehensive GHG inventory.
• ISO 14064-1: Apply its procedural framework for the quantification, reporting, and verification processes, especially when seeking formal certification.

This combined approach can enhance the comprehensiveness and credibility of an organization’s GHG accounting and reporting efforts.

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Similar Terms (with Slight Wording Variations) #

Concept	ISO 14064-1:2018	GHG Protocol
GHG Emissions	“Release of greenhouse gas into the atmosphere”	“Greenhouse gases (6 properties) released to the atmosphere”
GHG Removal	“Withdrawal of a GHG from the atmosphere by GHG sinks”	“Absorption or sequestration of GHGs from the atmosphere”
Organizational Boundary	Implied through control/equity approach in defining boundaries	Explicit definition: control (financial/operational) or equity share
Scope 1, 2, 3	Defined identically; however, Scope 1,2,3 of the GHG Protocols is detailed further into 6 categories of ISO 14064
Base Year	Specific, historical period identified for the purpose of comparing GHG emissions, or GHG removals or other GHG-related information over time	“A historic datum (a specific year or an average over multiple years) against which a company’s emissions are tracked over time.”

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Key Differences in Terminology #

Term	ISO 14064-1:2018 / ISO 14064-3:2019	GHG Protocol Corporate Standard	Notes
GHG Statement	✅ Defined in ISO 14064-3:2019 (Clause 3.8) as the official term replacing “GHG Assertion”	❌ Not formally used	ISO defines it as the objective representation of GHG information for verification.
GHG Assertion	❌ Deprecated in ISO 14064-3:2019	❌ Not used	Previously used in ISO 14064-1:2006; now replaced by “GHG Statement”.
Quantification	✅ Used throughout as a formal, verifiable process	✅ Called “calculation” or “estimation”	ISO emphasizes traceability and audit readiness.
Verification/Validation	✅ Required and standardized in ISO 14064-3	⚠ Optional and not a formal part of the GHG Protocol	ISO integrates verification into the reporting process.
Materiality	✅ Defined: “potential to influence intended users’ decisions”	⚠ Implied, not formally defined	ISO uses this as a key audit consideration.
Uncertainty	✅ Required to be assessed and managed	⚠ Acknowledged but not systematically required	ISO mandates a structured approach to managing uncertainty.
GHG Program	✅ Defined as a system with specific rules (e.g., CDM, EU ETS)	❌ Not a defined term	Used in ISO to refer to external schemes for compliance or certification.
Boundary (Organizational / Operational)	✅ Allows organizational boundaries to be set using either control (financial or operational) or equity share, and defines operational boundaries based on direct and indirect emissions.	✅ Allows organizational boundaries to be set using control (financial or operational) or equity share, and defines operational boundaries using Scopes 1, 2, and 3 emissions.	GHG Protocol provides more detailed treatment, especially for Scope 3.

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