ISO 14064-1:2018 — Greenhouse Gas Statement Verification
Third-party verification of an organisation's greenhouse gas (GHG) statement prepared to ISO 14064-1:2018, carried out to ISO 14064-3:2019 by CAS as a verification body under ISO/IEC 17029:2019. The outcome is a verification statement, not a certificate. Issued By CAS under its own authority, outside the EGAC accredited scope, with no EGAC or IAF mark.
Standard
ISO 14064-1:2018
Service type
By CAS
Issued under
CAS — own authority
What it is
ISO 14064-1:2018 sets out principles and requirements for an organisation to quantify and report its greenhouse gas (GHG) emissions and removals, and for designing, developing, managing, reporting and verifying its GHG inventory. Emissions and removals are aggregated into six categories: direct GHG emissions and removals (Category 1); indirect emissions from imported energy (Category 2); and indirect emissions from transportation, from products the organisation uses, from the use of products from the organisation, and from other sources (Categories 3 to 6). The organisation defines and explains its own criteria for deciding which indirect emissions are significant, and quantifies and reports the significant ones. This second edition, published in 2018, replaces ISO 14064-1:2006. Verification is an independent check, carried out to ISO 14064-3:2019, of whether the organisation's GHG statement for a stated period is fairly stated in accordance with ISO 14064-1.
Who needs it
Organisations of any size and sector that prepare an organisation-level GHG inventory to ISO 14064-1 and want it checked independently — for example before publishing it in a sustainability report, or when a customer, investor or lender asks for verified emissions data.
Verification process
CAS verifies the GHG statement against ISO 14064-1:2018, following ISO 14064-3:2019, as a verification body operating to ISO/IEC 17029:2019 and ISO 14065:2020. Before the verification starts, CAS and the organisation agree the organisation, sites and reporting period covered and the level of assurance — limited or reasonable — and CAS confirms the materiality threshold the intended users require or, where none is specified, sets one and tells the organisation. After the verification, CAS takes the verification decision and issues the verification statement, dated on the day of that decision. The statement names the GHG statement verified, the criteria, the level of assurance and the materiality threshold, and gives CAS's conclusion. It covers the ISO 14064 series only, not the additional requirements of any GHG programme. A verification statement reflects only the situation at the point in time it is issued: it has no validity period, no surveillance audits and no expiry, and the next reporting period is verified as a new engagement. A change after issue is made by a revised statement under the same number, with a new version and the reason printed; a statement is revised or withdrawn, never suspended. The statement is issued By CAS, outside CAS's EGAC accreditation, and is not listed on IAF CertSearch. Its number, date, criteria, level of assurance and status can be checked on CAS CertSearch; the verified GHG statement and its figures are not published there.
Frequently asked questions
Common questions
Is a verification statement a certificate?
No. A verification statement gives CAS's conclusion on one GHG statement — the organisation's reported emissions and removals for the period stated — at the level of assurance agreed. It does not certify a management system, and it has no validity period, surveillance or expiry. CAS gives no mark for a verification: the organisation refers to it with the wording CAS provides, for example “Verified at the limited level of assurance”.
What is the difference between limited and reasonable assurance?
The level of assurance is agreed before the verification starts and is not changed during it. Reasonable assurance is a high, but not absolute, level of assurance, and CAS's conclusion is a positive opinion that the GHG statement is fairly stated in all material respects. Limited assurance is a lower level, from less extensive verification work, and the conclusion is in the negative form: nothing has come to CAS's attention to indicate that the GHG statement is not fairly stated. The level and the materiality threshold are printed on the statement.
Is GHG verification by CAS accredited?
No. CAS verifies GHG statements By CAS, under its own authority and outside its EGAC accreditation, which covers ISO 9001, 14001, 45001, 22000, 50001 and 22301 only. The statement carries no EGAC or IAF mark and says that the verification is not covered by CAS's accreditation. Where a regulator, a GHG programme or a customer requires verification by an accredited verification body, a CAS statement does not meet that requirement.
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