What the standard is
ISO 14064-1 sets out principles and requirements for an organisation's greenhouse gas inventory: how to set the boundary, quantify emissions and removals, manage data quality, report, and prepare for verification. The current edition is ISO 14064-1:2018, published in the UK by BSI as BS EN ISO 14064-1:2019. BSI lists it as current and under review.
It sits in a family. Part 2 covers greenhouse gas projects, such as those that generate carbon credits. Part 3 covers how a greenhouse gas statement is validated or verified. In the UK, UKAS accredits the bodies that carry out that verification.
Six categories instead of three scopes
The GHG Protocol sorts emissions into Scope 1, 2 and 3. ISO 14064-1 keeps a direct category and splits indirect emissions into five categories. The emissions are the same; they are just grouped differently:
| ISO 14064-1 category | Roughly matches |
|---|---|
| 1. Direct emissions and removals | Scope 1 |
| 2. Indirect emissions from imported energy | Scope 2 |
| 3. Indirect emissions from transportation | The travel and freight parts of Scope 3: business travel, commuting, deliveries |
| 4. Indirect emissions from products the organisation uses | The purchasing parts of Scope 3: goods and services, capital goods, waste disposal |
| 5. Indirect emissions from use of the organisation's products | The parts of Scope 3 caused by customers using what you sell |
| 6. Other indirect emissions | Anything not covered above |
The other practical difference is how indirect emissions are chosen. Under ISO 14064-1 you set your own criteria for which indirect emissions are significant and explain them. The GHG Protocol's Scope 3 Standard instead asks you to account for all 15 categories and justify any you exclude.
The same footprint, both ways
A small office's year, using the 2026 UK government factors:
| Activity | Quantity | GHG Protocol | ISO 14064-1 | Tonnes CO2e |
|---|---|---|---|---|
| Gas heating | 50,000 kWh | Scope 1 | 1: direct | 9.12 |
| Electricity | 30,000 kWh | Scope 2 | 2: imported energy | 3.93 |
| Train travel | 8,000 miles | Scope 3, category 6 | 3: transportation | 0.40 |
| General waste to landfill | 4 tonnes | Scope 3, category 5 | 4: products used by the organisation | 2.08 |
| Total | 15.52 |
The total doesn't change. If a customer asks for ISO 14064-1 categories, you can regroup a GHG Protocol footprint rather than start again.
Do you need it?
- For a Carbon Reduction Plan: no. The PPN 006 technical standard says your footprint should follow the GHG Protocol Corporate Standard. It mentions ISO 14064-3 and ISAE 3410 as widely used verification standards, but says there is no requirement to have your footprint audited. See our PPN 006 guide.
- For SECR: your choice. The government's guidance recommends a recognised standard and names both the GHG Protocol and ISO 14064-1:2018. Our SECR guide covers the rest.
- When a customer or tender names it. If a buyer asks for an inventory "in line with ISO 14064-1" or a statement verified to ISO 14064-3, it's worth following the standard's wording and having the footprint checked by a UKAS-accredited body.
- When you want independent verification. Verification isn't required for most small firms, but it adds weight to published figures and targets. Larger B Corps, for example, must have their inventory verified. See our post on B Corp climate requirements.
What's coming
In September 2025 the GHG Protocol and ISO agreed to produce one corporate standard. On 29 July 2026 they confirmed it will combine the GHG Protocol's Corporate Standard, Scope 2 Guidance, Scope 3 Standard and its market instruments work with ISO 14064-1, with a public consultation planned for the second quarter of 2027 and publication in the fourth quarter of 2028. Until then the current standards apply. Keeping clear activity data for each year, not just totals, is the best preparation for whatever the final rules say. For the management system side, see ISO 14001 and your carbon footprint.
How Carbon Recycling helps
Carbon Recycling calculates your footprint following the GHG Protocol with the UK government factors for each year, and records which factor was used for every entry, so a verifier can trace each figure to the quantity and factor behind it. Because every line is kept by activity, regrouping into ISO 14064-1 categories when a customer asks is a matter of relabelling, not recalculating. The same figures feed your SECR report and Carbon Reduction Plan.