This Technical Report describes the principles, concepts and methods relating to the quantification
and reporting of direct and indirect greenhouse gas (GHG) emissions for an organization. It provides
guidance for the application of ISO 14064-1 to greenhouse gas inventories at the organization level, for the
quantification and reporting of direct emissions, energy indirect emissions and other indirect emissions.
This Technical Report describes for all organizations, including local authorities, the steps for:
– establishing organizational boundaries, in accordance with either a control approach (financial or
operational) or an equity share approach;
– establishing operational boundaries, by identifying direct emissions and energy indirect emissions
to be quantified and reported, as well as any other indirect emissions the organization chooses to
quantify and report; for each category of emission, guidance is provided on specific boundaries and
methodologies for the quantification of GHG emissions and removals;
– GHG reporting: 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.
A table of correspondence between the numbering of ISO 14064-1:2006 and this Technical Report is
provided in Annex A.
The examples and case studies presented in this Technical Report are not exclusive and non-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 B.