ILNAS-EN ISO 14064-3:2019 - Preview only Copy via ILNAS e-Shop

ILNAS-EN ISO 14064-3:2019

Greenhouse gases - Part 3:

Specification with guidance for the
verification and validation of
greenhouse gas statements (ISO
Gaz à effet de serre - Partie 3:
Spécifications et lignes directrices pour la
vérification et la validation des
déclarations des gaz à effet de serre (ISO
Treibhausgase - Teil 3: Spezifikation mit
Anleitung zur Validierung und
Verifizierung von Erklärungen über
Treibhausgase (ISO 14064-3:2019)

05/2019
 ILNAS-EN ISO 14064-3:2019

National Foreword

This European Standard EN ISO 14064-3:2019 was adopted as Luxembourgish

Standard ILNAS-EN ISO 14064-3:2019.

Every interested party, which is member of an organization based in Luxembourg, can

participate for FREE in the development of Luxembourgish (ILNAS), European (CEN,
CENELEC) and International (ISO, IEC) standards:

- Participate in the design of standards

- Foresee future developments
- Participate in technical committee meetings
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https://portail-qualite.public.lu/fr/normes-normalisation/participer-normalisation.html

THIS PUBLICATION IS COPYRIGHT PROTECTED

Nothing from this publication may be reproduced or utilized in
any form or by any mean - electronic, mechanical, photocopying
or any other data carries without prior permission!
 ILNAS-EN ISO 14064-3:2019
EUROPEAN STANDARD EN ISO 14064-3
NORME EUROPÉENNE
EUROPÄISCHE NORM May 2019

ICS 13.020.40 Supersedes EN ISO 14064-3:2012

English Version

Greenhouse gases - Part 3: Specification with guidance for

the verification and validation of greenhouse gas
statements (ISO 14064-3:2019)
Gaz effet de serre - Partie 3: Spécifications et lignes Treibhausgase - Teil 3: Spezifikation mit Anleitung zur
ILNAS-EN ISO 14064-3:2019 - Preview only Copy via ILNAS e-Shop

directrices pour la vérification et la validation des Validierung und Verifizierung von Erklärungen über
déclarations des gaz effet de serre (ISO 14064- Treibhausgase (ISO 14064-3:2019)
3:2019)

This European Standard was approved by CEN on 1 March 2019.

CEN members are bound to comply with the CEN/CENELEC Internal Regulations which stipulate the conditions for giving this
European Standard the status of a national standard without any alteration. Up-to-date lists and bibliographical references
concerning such national standards may be obtained on application to the CEN-CENELEC Management Centre or to any CEN
member.

This European Standard exists in three official versions (English, French, German). A version in any other language made by
translation under the responsibility of a CEN member into its own language and notified to the CEN-CENELEC Management
Centre has the same status as the official versions.

CEN members are the national standards bodies of Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia,
Finland, Former Yugoslav Republic of Macedonia, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania,
Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland,
Turkey and United Kingdom.

EUROPEAN COMMITTEE FOR STANDARDIZATION

COMITÉ EUROPÉEN DE NORMALISATION
EUROPÄISCHES KOMITEE FÜR NORMUNG

CEN-CENELEC Management Centre: Rue de la Science 23, B-1040 Brussels

© 2019 CEN All rights of exploitation in any form and by any means reserved Ref. No. EN ISO 14064-3:2019 E
worldwide for CEN national Members.
 EN ISO 14064-3:2019 (E) ILNAS-EN ISO 14064-3:2019

Contents Page

European foreword....................................................................................................................................................... 3
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2
 ILNAS-EN ISO 14064-3:2019 EN ISO 14064-3:2019 (E)

European foreword

This document (EN ISO 14064-3:2019) has been prepared by Technical Committee ISO/TC 207
"Environmental management" in collaboration with CCMC.

This European Standard shall be given the status of a national standard, either by publication of an
identical text or by endorsement, at the latest by November 2019, and conflicting national standards
shall be withdrawn at the latest by November 2019.

Attention is drawn to the possibility that some of the elements of this document may be the subject of
patent rights. CEN shall not be held responsible for identifying any or all such patent rights.

This document supersedes EN ISO 14064-3:2012.

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This document has been prepared under a mandate given to CEN by the European Commission and the
European Free Trade Association.

According to the CEN-CENELEC Internal Regulations, the national standards organizations of the
following countries are bound to implement this European Standard: Austria, Belgium, Bulgaria,
Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, Former Yugoslav Republic of Macedonia,
France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta,
Netherlands, Norway, Poland, Portugal, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland,
Turkey and the United Kingdom.

Endorsement notice

The text of ISO 14064-3:2019 has been approved by CEN as EN ISO 14064-3:2019 without any
modification.

3
 INTERNATIONAL
ILNAS-EN ISO 14064-3:2019
ISO
STANDARD 14064-3

Second edition
2019-04

Greenhouse gases —
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Part 3:
Specification with guidance for
the verification and validation of
greenhouse gas statements
Gaz à effet de serre —
Partie 3: Spécifications et lignes directrices pour la vérification et la
validation des déclarations des gaz effet de serre

Reference number
ISO 14064-3:2019(E)

© ISO 2019
 ISO 14064-3:2019(E) ILNAS-EN ISO 14064-3:2019

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COPYRIGHT PROTECTED DOCUMENT

© ISO 2019
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may
be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting
on the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address
below or ISO’s member body in the country of the requester.
ISO copyright office
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Phone: +41 22 749 01 11
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Email: copyright@iso.org
Website: www.iso.org
Published in Switzerland

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 ILNAS-EN ISO 14064-3:2019 ISO 14064-3:2019(E)


Contents Page

Foreword...........................................................................................................................................................................................................................................v
Introduction............................................................................................................................................................................................................................... vii
1 Scope.................................................................................................................................................................................................................................. 1
2 Normative references....................................................................................................................................................................................... 1
3 Terms and definitions...................................................................................................................................................................................... 1
3.1 Terms related to greenhouse gases........................................................................................................................................ 1
3.2 Terms related to entities involved in GHG verification and validation.................................................... 2
3.3 Terms related to the GHG inventory...................................................................................................................................... 3
3.4 Terms related to the GHG statement..................................................................................................................................... 4
3.5 Terms related to GHG data and information management................................................................................ 5
3.6 Terms related to verification and validation.................................................................................................................. 6
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4 Principles...................................................................................................................................................................................................................... 8
4.1 General............................................................................................................................................................................................................ 8
4.2 Impartiality................................................................................................................................................................................................. 8
4.3 Evidence-based approach.............................................................................................................................................................. 8
4.4 Fair presentation.................................................................................................................................................................................... 8
4.5 Documentation........................................................................................................................................................................................ 8
4.6 Conservativeness................................................................................................................................................................................... 8
5 Requirements applicable to verification/validation....................................................................................................... 8
5.1 Pre-engagement activities.............................................................................................................................................................. 8
5.1.1 General...................................................................................................................................................................................... 8
5.1.2 Type of engagement....................................................................................................................................................... 9
5.1.3 Level of assurance in the case of verification........................................................................................... 9
5.1.4 Objectives................................................................................................................................................................................ 9
5.1.5 Criteria....................................................................................................................................................................................... 9
5.1.6 Scope........................................................................................................................................................................................... 9
5.1.7 Materiality thresholds............................................................................................................................................... 10
5.2 Verification/validation team selection............................................................................................................................. 10
5.3 Verification/validation activities and techniques................................................................................................... 10
5.4 Specific requirements..................................................................................................................................................................... 11
5.4.1 Verifier/validator communication................................................................................................................. 11
5.4.2 Sufficiency of evidence............................................................................................................................................. 11
5.4.3 Intentional misstatement....................................................................................................................................... 11
5.4.4 Documented information....................................................................................................................................... 11
5.4.5 Process for completing a verification/validation.............................................................................. 12
6 Verification............................................................................................................................................................................................................... 15
6.1 Planning...................................................................................................................................................................................................... 15
6.1.1 Strategic analysis........................................................................................................................................................... 15
6.1.2 Risk assessment.............................................................................................................................................................. 16
6.1.3 Evidence-gathering activities.............................................................................................................................. 18
6.1.4 Site visits............................................................................................................................................................................... 20
6.1.5 Verification plan............................................................................................................................................................. 22
6.1.6 Evidence-gathering plan......................................................................................................................................... 22
6.1.7 Approval of verification and evidence-gathering plans............................................................... 22
6.2 Execution................................................................................................................................................................................................... 22
6.3 Completion............................................................................................................................................................................................... 23
6.3.1 Evaluation of the GHG statement..................................................................................................................... 23
6.3.2 Conclusion and draft opinion.............................................................................................................................. 23
6.3.3 Verification report........................................................................................................................................................ 24
7 Validation...................................................................................................................................................................................................................25
7.1 Planning...................................................................................................................................................................................................... 25
7.1.1 Strategic analysis........................................................................................................................................................... 25

© ISO 2019 – All rights reserved  iii

 ISO 14064-3:2019(E) ILNAS-EN ISO 14064-3:2019


7.1.2 Materiality thresholds............................................................................................................................................... 26

7.1.3 Estimate testing.............................................................................................................................................................. 26
7.1.4 Assessment of GHG-related activity characteristics........................................................................ 26
7.1.5 Validation plan................................................................................................................................................................. 29
7.1.6 Evidence-gathering plan......................................................................................................................................... 30
7.1.7 Approval of validation and evidence-gathering plans................................................................... 30
7.1.8 Amendments to validation and evidence-gathering plans........................................................ 30
7.2 Execution................................................................................................................................................................................................... 30
7.2.1 General................................................................................................................................................................................... 30
7.2.2 Evaluation of the GHG statement..................................................................................................................... 30
7.2.3 Proper disclosure.......................................................................................................................................................... 30
7.3 Completion............................................................................................................................................................................................... 31
7.3.1 General................................................................................................................................................................................... 31
7.3.2 Opinion................................................................................................................................................................................... 31
7.3.3 Validation report............................................................................................................................................................ 32
8 Independent review........................................................................................................................................................................................32
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9 Issuance of opinion..........................................................................................................................................................................................33
9.1 General......................................................................................................................................................................................................... 33
9.2 Types of opinions................................................................................................................................................................................ 33
9.3 Contents of opinion........................................................................................................................................................................... 34
10 Facts discovered after the verification/validation..........................................................................................................34
Annex A (normative) Limited level of assurance verifications...............................................................................................35
Annex B (informative) Considerations for verification...................................................................................................................39
Annex C (informative) Agreed-upon procedures (AUP).................................................................................................................43
Annex D (informative) Mixed engagement...................................................................................................................................................48
Bibliography.............................................................................................................................................................................................................................. 54

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