ISO/TS 14064-4:2025

Technical
Specification
ISO/TS 14064-4
First edition
Greenhouse gases —
2025-11
Part 4:
Guidance for the application of
ISO 14064-1
Gaz à effet de serre —
Partie 4: Recommandations relatives à l'application de l'ISO
14064-1
Reference number
© ISO 2025
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
CP 401 • Ch. de Blandonnet 8
CH-1214 Vernier, Geneva
Phone: +41 22 749 01 11
Email: copyright@iso.org
Website: www.iso.org
Published in Switzerland
ii
Contents Page
Foreword .v
Introduction .vi
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
3.1 Terms related to greenhouse gases .2
3.2 Terms related to biogenic material and land use .2
3.3 Terms relating to organizations, interested parties and verification .2
4 Principles . 3
4.1 General .3
4.2 Relevance .3
4.3 Completeness .4
4.4 Consistency .4
4.5 Accuracy .4
4.6 Transparency .4
5 GHG inventory boundaries . 4
5.1 Organizational boundaries .4
5.1.1 General .4
5.1.2 Selecting and applying the consolidation method .5
5.2 Reporting boundaries .7
5.2.1 Establishing reporting boundaries .7
5.2.2 Direct GHG emissions and removals .8
5.2.3 Indirect GHG emissions .10
5.2.4 GHG inventory categories .19
6 Quantification of GHG emissions and removals .24
6.1 Identification of GHG sources and sinks .24
6.2 Selection of quantification approach . 25
6.2.1 General . 25
6.2.2 Data selection and collection used for quantification . . 26
6.2.3 Selection or development of GHG quantification model . 26
6.3 Calculation of GHG emissions and removals .27
6.3.1 General .27
6.3.2 Specific issues applicable to several categories . . 28
6.4 Base-year GHG inventory . 30
6.4.1 Selection and establishment of base year . 30
6.4.2 Review of base-year GHG inventory . 30
6.5 Quantification of GHG emissions and removals for each category . 30
6.5.1 Category 1: Direct GHG emissions and removals . 30
6.5.2 Category 2: Indirect GHG emissions from imported energy . 38
6.5.3 Category 3: Indirect GHG emissions from transportation .41
6.5.4 Category 4: Indirect GHG emissions from products used by the organization .51
6.5.5 Category 5: Indirect GHG emissions and removals associated with the use of
products from the organization . 60
6.5.6 Category 6: Indirect GHG emissions from other sources . 65
7 Mitigation activities .65
7.1 GHG emission reduction and removal enhancement initiatives . 65
7.2 GHG emission reduction or removal enhancement projects . 65
7.3 GHG emission reduction or removal enhancement targets . 66
8 GHG inventory quality management .66
8.1 GHG information management . . 66
8.2 Document retention and record keeping . 66
8.3 Assessing uncertainty . 66

iii
9 GHG reporting .68
9.1 General . 68
9.2 Planning the GHG report . 68
9.3 GHG report content . 69
Annex A (informative) Examples of emission or removal factors databases, sectoral methods
and sectoral approaches .70
Annex B (informative) Categories correspondence .72
Annex C (informative) Specificities of financial or insurance companies for category 5.4
(investments) . 74
Annex D (informative) Tables for reporting .75
Annex E (informative) Example of reporting structure consistent with ISO 14064-1 .80
Annex F (informative) Guidance on the recalculation of reference GHG emissions .87
Bibliography .92

iv
Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards
bodies (ISO member bodies). The work of preparing International Standards is normally carried out through
ISO technical committees. Each member body interested in a subject for which a technical committee
has been established has the right to be represented on that committee. International organizations,
governmental and non-governmental, in liaison with ISO, also take part in the work. ISO collaborates closely
with the International Electrotechnical Commission (IEC) on all matters of electrotechnical standardization.
The procedures used to develop this document and those intended for its further maintenance are described
in the ISO/IEC Directives, Part 1. In particular, the different approval criteria needed for the different types
of ISO document should be noted. This document was drafted in accordance with the editorial rules of the
ISO/IEC Directives, Part 2 (see www.iso.org/directives).
ISO draws attention to the possibility that the implementation of this document may involve the use of (a)
patent(s). ISO takes no position concerning the evidence, validity or applicability of any claimed patent
rights in respect thereof. As of the date of publication of this document, ISO had not received notice of (a)
patent(s) which may be required to implement this document. However, implementers are cautioned that
this may not represent the latest information, which may be obtained from the patent database available at
www.iso.org/patents. ISO shall not be held responsible for identifying any or all such patent rights.
Any trade name used in this document is information given for the convenience of users and does not
constitute an endorsement.
For an explanation of the voluntary nature of standards, the meaning of ISO specific terms and expressions
related to conformity assessment, as well as information about ISO’s adherence to the World Trade
Organization (WTO) principles in the Technical Barriers to Trade (TBT), see www.iso.org/iso/foreword.html.
This document was prepared by Technical Committee ISO/TC 207, Environmental management,
Subcommittee SC 7, Greenhouse gas and climate change management and related activities.
This first edition cancels and replaces ISO/TR 14069:2013, which has been technically revised.
The main changes are as follows:
— a more systematic structure has been adopted, aligned with the main clauses of ISO 14064-1:2018;
— a more detailed approach to quantification is provided, including step-by-step guidance on source
identification, data collection and emission factor selection;
— consistency with other international frameworks has been enhanced, notably the GHG Protocol and IPCC
guidelines;
— the conditions of use for this document in potentially more demanding contexts has been clarified,
with an emphasis on traceability and justification of methodological choices, supporting more robust
application.
Any feedback or questions on this document should be directed to the user’s national standards body. A
complete listing of these bodies can be found at www.iso.org/members.html.

v
Introduction
ISO 14064-1 enables organizations around the world to quantify greenhouse gas (GHG) emissions and
removals. This document uses the principles and process from ISO 14064-1 to develop guidance on
quantification and reporting of GHG for organizations.
This document is consistent with the objective of building on existing International Standards and protocols
on corporate GHG inventories. Many key concepts have been developed over a number of years.
ISO 14064-1 identifies six GHG inventory categories:
a) direct GHG emissions and removals;
b) indirect emissions from imported energy;
c) indirect emissions from transportation;
d) indirect emissions from products used by the organization;
e) indirect emissions associated with the use of products from the organization;
f) indirect emissions from other sources.
Annex B provides a table of correspondence between this document, the GHG Protocol Corporate Standard
[11]
(2010) and ISO 14064-1.
In tackling climate change, there is a convergence of interests between organizations, national and regional
regulators, and international negotiators on the need to develop methods of quantifying GHG emissions and
providing reliable tools to do so.
This document is intended to assist users in the application of ISO 14064-1, using guidance and examples, to
provide transparency in the quantification of emissions and their reporting.
This document enables an organization to:
— enhance the transparency and consistency of reported GHG emissions (direct and indirect);
— select categories and determine subcategories for ISO 14064-1 inventories;
— choose or develop the method of calculating emissions;
— differentiate, whenever necessary, the two main types of organization that are addressed in this
document:
— a facility or production site (spatially delimited) providing goods (industry) and/or services
(tertiary), belonging to a private or public organization;
— a private or public organization with several facilities/sites and/or subsidiaries, and needing
consolidation procedures;
— report GHG emissions and removals, using a simplified format to make the report easier to understand.
This document is intended to give guidance on the quantification of a GHG inventory within the selected
boundaries of an organization. The objective of this document is to offer organizations guidance on the
quantification and reporting of their GHG inventory, using a process that incorporates the principles of
relevance, completeness, consistency, accuracy and transparency. This kind of GHG inventory is expressed
as net global warming potential (GWP) in carbon dioxide equivalent (CO e).
vi
Technical Specification ISO/TS 14064-4:2025(en)
Greenhouse gases —
Part 4:
Guidance for the application of ISO 14064-1
1 Scope
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.
2 Normative references
The following documents are referred to in the text in such a way that some or all of their content constitutes
requirements of this document. For dated references, only the edition cited applies. For undated references,
the latest edition of the referenced document (including any amendments) applies.
ISO 14064-1, Greenhouse gases — Part 1: Specification with guidance at the organization level for quantification
and reporting of greenhouse gas emissions and removals
3 Terms and definitions
For the purposes of this document, the terms and definitions given in ISO 14064-1 and the following apply.
ISO and IEC maintain terminology databases for use in standardization at the following addresses:
— ISO Online browsing platform: available at https:// www .iso .org/ obp
— IEC Electropedia: available at https:// www .electropedia .org/

3.1 Terms related to greenhouse gases
3.1.1
replaced emission
greenhouse gas (GHG) emission from producing functionally equivalent products or services replaced by
waste to energy or material recovery (recycled) from waste generated by the reporting company
Note 1 to entry: For material recovery, it refers to the emissions from producing the functionally equivalent virgin
material that is replaced with the recycled material produced from waste.
Note 2 to entry: For waste to energy, it refers to the emissions from producing the functionally equivalent energy that
is replaced with energy recovered from the incineration of waste.
3.1.2
downstream emission
other indirect greenhouse gas (GHG) emissions from goods and services subsequent to sale and/or delivery
by an organization and to the end of life of such goods and services
3.1.3
upstream emission
energy indirect greenhouse gas (GHG) emissions and other indirect GHG emissions from goods and services
acquired by an organization
3.1.4
double counting
accounting for greenhouse gas (GHG) emissions or removals more than once
Note 1 to entry: Double counting can occur between organizations, resulting in two or more organizations reporting
the same GHG emissions or removals. Double counting can also occur inside an organization when GHG emissions or
removals are taken into account in different categories (this type of double counting should not occur).
Note 2 to entry: Direct GHG emissions or removals reported by one organization can be reported as indirect GHG
emissions or removals by a number of other organizations resulting in two or more reporting organizations taking
ownership of the same GHG emissions or removals.
3.2 Terms related to biogenic material and land use
3.2.1
indirect land use change
iLUC
change in the use of land which is a consequence of direct land use change, but which occurs outside the
relevant boundary
Note 1 to entry: In this document, the relevant boundary is the boundary of the system under study.
Note 2 to entry: Land use change happens when there is a change in the “land-use category” as defined by the IPCC
(e.g. from forest land to cropland).
EXAMPLE If land use on a particular parcel of land changes from food production to biofuel production, land use
change can occur elsewhere to meet the demand for food. This land use change elsewhere is indirect land use change.
[SOURCE: ISO 14067:2018, 3.1.7.6]
3.3 Terms relating to organizations, interested parties and verification
3.3.1
product
any goods or service
[SOURCE: ISO 14050:2020, 3.512]

3.3.2
franchisee
organization that operates franchises and pays fees to a franchisor (3.3.3)
3.3.3
franchisor
organization that grants licences to other organizations to sell or distribute its goods or services, in return
for payments, such as royalties for the use of trademarks and other services
3.3.4
lessor
organization that receives payments from lessees
3.3.5
equity debt
holding of shares of stock on a stock market in anticipation of income from dividends and capital gains, as
the value of the stock rises, or the acquisition of equity (ownership) participation in a private (unlisted)
company or a start-up company
3.3.6
investment debt
investment in a firm or a project through the purchase of bonds or debentures, instead of through the
purchase of common or preferred stock (ordinary or preference shares)
Note 1 to entry: This is in contrast to equity debt (3.3.5).
3.3.7
project finance
long-term financing of infrastructure and industrial projects, under the form of either equity or debt
3.3.8
debt investment
investment in the financing of property or of some endeavour, in which the investor loaning funds does not
own the property or endeavour, nor share in its profits
3.3.9
contractual instrument
type of contract between two parties for the sale and purchase of energy bundled with attributes about the
energy generation, or for unbundled attribute claims
4 Principles
4.1 General
ISO 14064-1:2018, 4.1, should be applied.
4.2 Relevance
ISO 14064-1:2018, 4.2, should be applied.
For the relevance of appropriate GHGs taken into account: the organization should determine, as appropriate
to the needs of user, the GHGs taken into account, by using the GHG definition (see ISO 14064-1) in the same
way that is used for the selection of GHG sources, sinks and reservoirs.
This selection of GHGs should also be consistent with the completeness principle (see 4.3). This GHG selection
is identified and explained in the report (see Clause 9). The selection of GHG sources, sinks and reservoirs is
independent of GHGs taken into account. This selection of gases should also be consistent throughout all the
emission categories considered inside reporting boundaries (see 5.2).

Subclause 5.2.4 provides guidance to the intended user on the relevance and selection of data and
methodologies, category by category.
4.3 Completeness
ISO 14064-1:2018, 4.3, should be applied.
Completeness refers to the need for the organization to have identified and understood all its emissions
and removals and included them within its organizational and reporting boundaries. This requires an
organization to have the necessary competencies, capacity and processes in place to ensure the effective
achievement of identification and understanding.
The principle of completeness is used with the principle of relevance to explain the choice of the GHGs
included in the GHG inventory.
ISO 14064-1:2018, Annexes B and C, can help to identify all possible sources or sinks.
4.4 Consistency
ISO 14064-1:2018, 4.4, should be applied.
Consistency is necessary both for the organization’s internal and external comparisons.
Internal comparisons deal with period-to-period comparisons, in order to evaluate the potential results of
decided and/or implemented directed actions. It also deals with internal comparisons between departments
or subsidiaries within the organization.
For external comparisons, the GHG inventory should be presented in a manner that enables the users to
analyse the changes in the organization’s levels of emissions and removals over time.
4.5 Accuracy
ISO 14064-1:2018, 4.5, should be applied.
Accuracy refers to the need for an organization to provide information regarding its emissions and removals
that has a high degree of accuracy, a low margin of uncertainty, and is free of bias as far as is practicable in
order for users to make decisions with a high degree of confidence. The accuracy of quantitative information
may depend on specific sampling methods and qualitative information but is subject to a level of uncertainty.
4.6 Transparency
ISO 14064-1:2018, 4.6, should be applied.
Transparency refers to the need for an organization to disclose sufficient and appropriate GHG-related
information relevant to the processes, procedures and assumptions embodied in the reported information
to allow users to make decisions with reasonable confidence.
5 GHG inventory boundaries
5.1 Organizational boundaries
5.1.1 General
ISO 14064-1:2018, 5.1, should be applied.
An organization engaged in setting its organizational boundaries first establishes the objective of the GHG
inventory and then examines its mission, goals, operations and facilities to determine the GHG sources
which it can control and those which it can influence. The objective of its inventory is used to determine the
organizational boundaries.
If the objective is to calculate the GHG inventory of the whole organization, the organization should carefully
analyse its current organizational boundaries and consolidation methods, which are already in place for
financial accounting. If these organizational boundaries are suitable for the GHG inventory objectives and
are explained and followed consistently, the organization should consider using these financial boundaries
and consolidation methods.
If the organization wholly owns and operates all its operations, its organizational boundaries are the same
whichever consolidation method is used. In this case, the organization simply quantifies and reports all
emissions from each of its wholly owned operations.
For organizations with jointly owned operations, the organizational boundaries differ depending on the
consolidation method used (control or equity share).
5.1.2 Selecting and applying the consolidation method
5.1.2.1 General
Each consolidation method (equity share or control) has advantages and disadvantages. The operational and
financial control methods can best facilitate performance tracking of GHG management policies. However,
these do not always fully reflect the financial risks and opportunities associated with climate change,
compromising financial risk management. On the other hand, the equity share method best facilitates
financial risk management by reflecting the full financial risks and opportunities associated with climate
change, and is less subject to interpretation, but can be less effective at tracking the operational performance
of GHG management policies.
If both methods are equally applicable and meet the organization’s objectives, preference should be given to
the consolidation approach that follows the financial accounting rules already in place, in order to link GHG
emissions reporting with actions to improve GHG management.
NOTE Most companies use the control approach.
In some cases, the consolidation methods already in place for the organization’s financial accounting are not
always suitable for determining the GHG inventory of the organization. In these circumstances, a specific
definition of financial or operational control can be needed and reported in the GHG inventory.
The concepts described in 5.1.2.2 and 5.1.2.3 are derived from the International Financial Reporting
[9]
Standards (IFRS) .
If the organization is a franchisor (i.e. an organization that grants licences to other entities to sell or
distribute its goods or services, in return for payments, such as royalties for the use of trademarks and other
services), then it should include all its franchisees within its reporting boundaries.
5.1.2.2 Equity share consolidation method
Using the equity share consolidation method leads to an account of emissions for the consolidated entities
up to the ownership percentage of the reporting organization. This type of consolidation is rarely adopted
in financial accounting, so that it is not recommended to adopt it for GHG reporting purposes, in order to
remain as consistent as possible with financial reporting.
Equity share reflects the extent of the rights an organization has to the risks and rewards from an operation
based on its equity interest. Equity share is therefore the same as the ownership percentage.
NOTE In special cases, if the ownership percentage is below the economic interest, equity share is re-evaluated
[9]
(see IFRS rules).
A subsidiary is identified by the share of equity held in it by its parent organization. The equity share
communicates the stewardship of management in carrying out its responsibilities related to the subsidiary
more clearly than if the investments were accounted for on the basis of direct equity interest.
A parent organization should determine the degree of equity investment (more than 1 %) it has in its
subsidiaries to assist in defining its organizational boundaries.

The legal status of a subsidiary is independent of the control affiliation for the purposes of defining the
organization’s boundaries. Any change in equity share is a reason to reconsider the organizational
boundaries. When a subsidiary is excluded from consolidation, its shares are recorded as “equity” in
subcategory 5.4 of indirect emissions related to the use of products (see 6.5.5.4).
After the organizational boundaries are defined, the GHG inventory of the reporting organization includes
the equity share portion of GHG emissions of the consolidated subsidiaries. Therefore, assuming the
reporting organization is the parent organization, its GHG inventory includes the GHG emissions of the
parent organization and the emissions from its subsidiaries up to the representative portion of its interests.
EXAMPLE Parent organization A holds 30 % of the shares from organization B. The emissions from organizations A
and B are shown in Table 1. The consolidated results are shown in Table 2.
Table 1 — Values of emissions from parent organization A and subsidiary B
Emissions Parent organization A Subsidiary B 30 %
(emissions in tCO e) (emissions in tCO e)
2 2
Direct emissions 1 000 500 150
Energy indirect emissions 500 20 6
Other indirect emissions 8 000 7 000 2 100
Table 2 — Consolidated results for the GHG inventory of organization A
(equity share consolidation method)
Consolidation Emissions
tCO e
Direct emissions 1 150
Energy indirect emissions 506
Other indirect emissions 10 100
5.1.2.3 Control consolidation method
Using the control consolidation method leads to the account including 100 % of emissions of consolidated
entities which are under the control of the reporting organization.
IFRS defines control as the power to govern the financial and operating policies of an organization so as to
obtain benefits from its activities.
This definition of control encompasses both the notion of governance and the economic consequence of that
governance (i.e. benefits and risks). “Power to govern” implies having the capacity or ability to govern the
decision-making process through the selection of financial and operational policies.
As a general rule, control of an entity is presumed when the parent organization owns more than half of the
voting power of the entity either directly or indirectly through subsidiaries.
When the parent organization owns half or less of the shares of an entity, control may occur in the
following cases:
— extended voting rights over passing the majority by virtue of an agreement with other investors;
— power to govern the financial and operating policies of the entity under a statute or an agreement
(e.g. local authorities’ sharing entities or joint venture company);
— power to cast, appoint or remove the majority of the members of the board of directors (and other
stewardship committees);
— control based on contracts, where control means the right, under contractual or statutory provisions,
to exercise authority in an organization, whether the authority is a majority or minority shareholder of
this organization; a parent organization has the ability to use or direct the use of assets in the same way
it controls its own assets;
EXAMPLE 1 The parent organization can be a shareholder or a minority shareholder and be entrusted with
the effective management of an entity.
— control de facto.
In some cases, the organization can run sustainable financial and operating policies of another organization,
although it does not hold majority voting rights or does not have a formal contract to exercise a dominant
influence. The basis for the control should be explained.
An example of de facto control applies when the representatives of the parent organization are the top
management leaders of an entity. In such a case, the entity should be consolidated even if the parent
organization has no majority voting rights.
Explanation and disclosure should be provided in determining whether an organization controls another.
Once the organizational boundaries of the organization are defined, the parent organization should include
100 % of GHG emissions of the consolidated entities.
EXAMPLE 2 Parent organization A holds 70 % of voting rights from organization B (control explained). The
emissions from organizations A and B are shown in Table 3. The consolidated results are shown in Table 4.
Table 3 — Values of emissions from parent organization A and subsidiary B
Emissions Parent organization A Subsidiary B
(emissions in tCO e) (emissions in tCO e)
2 2
Direct emissions 1 000 500
Energy indirect emissions 500 20
Other indirect emissions 8 000 7 000
Table 4 — Consolidated results for the GHG inventory of organization A
(control consolidation method)
Consolidation Emissions
tCO e
Direct emissions 1 500
Energy indirect emissions 520
Other indirect emissions 15 000
5.2 Reporting boundaries
5.2.1 Establishing reporting boundaries
ISO 14064-1:2018, 5.2.1, should be applied.
GHG emissions and removals should be divided into direct and indirect emissions and removals in order
to help the organization to understand better those emissions and removals to better meet the needs of
the intended users (e.g. customers, suppliers, investors, governments, NGOs). This facilitates transparency
on double counting in the same supply chains that are part of different GHG inventories. Double counting
cannot be avoided between reporting organizations having activities on the same supply chain.
Indirect emissions and removals should be broken down into the following five categories that refer to
distinct practical items:
— imported energy;
— transportation;
— products (and services) used by the organization;
— use of products (and services) from the organization;

— other sources.
Further subdivision should be done by the organization for both direct and indirect GHG emissions and
removals, according to the subcategories detailed in 5.2.2 and 5.2.3.
GHG emissions and removals are classified into the 22 subcategories detailed in 5.2.2 and 5.2.3. Each
emission can only belong to one subcategory.
Additional information on sector-specific requirements regarding monitoring and reporting of GHG
emissions can be available from sector-specific guidelines or standards and can help to achieve the principles
of completeness, relevance and consistency.
NOTE Some categories can include emissions that occurred before or will occur after the reporting year
(e.g. emissions from previously made purchased products (before) or emissions from the use of sold products
(beyond)). With a view to account for all emissions related to the activities of the reporting organization, these
emissions are also considered in the reporting year in which the activity is recorded.
Clause 6 gives indications for the quantification of GHG emissions and removals for each of these categories.
5.2.2 Direct GHG emissions and removals
5.2.2.1 General
ISO 14064-1:2018, 5.2.2 and B.2.1, should be applied.
This category may be further subdivided, depending on the intended user or other factors. If so, its
subcategories should be given priority.
5.2.2.2 Category 1: Direct GHG emissions and removals
5.2.2.2.1 Subcategory 1.1: Direct emissions from stationary combustion
The consequence of combustion of any type of fuel (fossil or biomass) combusted in stationary (fixed)
equipment, such as heaters, gas turbines and boilers. This can be done to generate electricity, heat,
mechanical work and steam.
5.2.2.2.2 Subcategory 1.2: Direct emissions from mobile combustion
The consequence of fuel combusted in transport equipment, such as motor vehicles, trucks, ships, aircraft,
locomotives and fork lift trucks.
In general, emissions from vehicles not included within the organizational boundaries should be reported as
“category 3: indirect GHG emissions from transportation” arising from business travel, employee commuting,
client or visitor transport, upstream leased assets, etc., except in the following cases:
— Case 1: For an organization with a core business oriented to transport service that operates vehicles
owned by another organization (e.g. in public transport vehicles owned by a local authority but operated
by a private company or similar configurations), this activity should be considered as category 5 (indirect
GHG emissions associated with the use of products from the organization) because the activity should
be predominantly considered as a service provided instead of category 3 (indirect GHG emissions from
transportation).
— Case 2: GHG emissions resulting from vehicles and trucks operated by owner-drivers (e.g. a taxi, courier
or freight company) should be reported as direct emissions of the company where the vehicles are
branded by the company.
5.2.2.2.3 Subcategory 1.3: Direct process emissions and removals from industrial processes
Emissions from biological, mechanical or other activities that are not coming from the direct combustion of
fossil fuels, leaks from equipment, storage and transportation systems or leaks from reservoirs and injection
wells. The emissions sources are within the organizational boundaries of the reporting organization.
Examples of industrial processes that result in direct process emissions include, but are not limited to,
cement and lime production, chemical production, manufacturing, oil and gas refining, and non-combustion
processes involving the avoidance, replacement, destruction, decomposition or mitigation of industrial GHG
emissions (e.g. N O) and purification processes associated with carbon capture and storage (e.g. amine
solution capture systems).
5.2.2.2.4 Subcategory 1.4: Direct fugitive emissions from the release of GHG in anthropogenic systems
Direct fugitive emissions can come from:
— systems that extract, process, store and deliver fossil fuels (e.g. flanges, valves, unions and threaded
connections);
— equipment leaks (e.g. cooling systems);
— agricultural processes (e.g. putrefaction and fermentation, manure, livestock, application of nitrogen
fertilizers);
— the uncontrolled decomposition of waste material from sources such as landfills, composting facilities,
wastewater treatment and other waste management processes.
Emissions from flaring or venting are quantified as direct emissions. Emissions from flaring and venting can
be unintentional or intentional. Examples include designed releases of CH or CO containing natural gas or
4 2
hydrocarbon gas (not including stationary combustion flue gas) into the atmosphere through seals or vent
pipes, equipment blowdown for maintenance and direct venting of gas used to power equipment (such as
pneumatic devices).
5.2.2.2.5 Subcategory 1.5: Direct emissions and removals from land use, land use change and
forestry (LULUCF)
This subcategory covers all GHGs, from living biomass to organic matter in soils. According to IPCC
[10]
Guidelines , emissions can be assessed in six main lan
...