ISO/TS 14064-4:2025

This document describes the principles, concepts, and methods relating to the quantification and reporting of direct and indirect greenhouse gas (GHG) emissions for an organization. It gives guidance on the application of ISO 14064-1 to GHG inventory at the organization level, for the quantification and reporting of direct emissions and indirect emissions.

This document describes for all organizations, the steps for:

• establishing organizational boundaries, in accordance with either a control approach (financial or operational) or an equity share approach;
• establishing reporting boundaries, by identifying direct and indirect emissions to be quantified and reported; for each category of emission, guidance is provided on specific boundaries and methodologies for the quantification of GHG emissions and removals;
• GHG reporting: the guidance is provided to promote transparency regarding the boundaries, the methodologies used for the quantification of direct and indirect GHG emissions and removals, and the uncertainty of the results.

The examples and case studies presented in this document are not exclusive nor exhaustive. The values of the emission or removal factors mentioned in the examples are given for illustrative purposes only. A non-exhaustive list of database references is provided in Annex A.