ISO 14064-1:2018
GHG Quantification & Reporting at Organisation Level
ISO 14064-1 is the internationally recognised specification for how organisations design, develop, manage, and report a credible greenhouse gas inventory. It is explicitly referenced in UAE Federal Decree-Law No. (11) of 2024 as one of two mandatory methodological standards for all UAE businesses.
What is ISO 14064-1:2018?
ISO 14064-1:2018 — formally titled 'Greenhouse Gases — Part 1: Specification with Guidance at the Organization Level for Quantification and Reporting of Greenhouse Gas Emissions and Removals' — is published by the International Organization for Standardization (ISO) under Technical Committee 207, Subcommittee 7 (Greenhouse gas management and related activities). The current edition was published in December 2018, superseding the original 2006 version.
The standard provides a rigorous, globally consistent framework for how an organisation should define its boundaries, identify its emission sources, select quantification methodologies, collect activity data, choose emission factors, and produce a documented GHG inventory that can withstand independent verification.
ISO 14064-1 is a programme-neutral standard — it does not itself impose deadlines or penalties, but it is the technical backbone that regulators worldwide, including the UAE, reference when setting mandatory reporting requirements. Under UAE Federal Decree-Law No. (11) of 2024, all businesses subject to mandatory GHG reporting must quantify their emissions in alignment with ISO 14064-1:2018 methodologies.
A revision of the standard (ISO/WD 14064-1.2) is currently under development by the ISO Technical Committee, expected to incorporate updates on Scope 3 materiality, digital reporting, and alignment with the ISSB (IFRS S2) climate disclosure framework.
What the International Standard requires
Organisational Boundary Setting
Organisations must formally select and document a consolidation approach — either Equity Share (proportional to ownership percentage) or Control (financial or operational control) — and apply it consistently across reporting periods.
Six-Category Emissions Classification
The standard classifies all emissions into six categories: Category 1 (direct Scope 1), Category 2 (indirect from purchased energy, Scope 2), and Categories 3–6 (other indirect, equivalent to Scope 3) — covering transportation, products used, product use, and other indirect sources.
Materiality Assessment
Organisations must establish and document a formal process for determining which indirect emission sources (Categories 3–6) are material enough to include. Significant sources cannot be arbitrarily excluded without documented justification.
Emission Factor Selection
Quantification must use appropriate, documented emission factors from credible sources. For UAE businesses, UAE-specific electricity grid emission factors published by MOCCAE must be applied for Scope 2 (Category 2) calculations.
GHG Inventory Quality Management
The standard requires formal internal quality procedures covering data collection controls, uncertainty assessment, completeness checks, and recalculation protocols when methodologies, boundaries, or ownership change.
Five Core Accounting Principles
All GHG inventories must adhere to five principles: Relevance (appropriate sources included), Completeness (no material omissions), Consistency (comparable across periods), Accuracy (systematic uncertainty minimised), and Transparency (clear, auditable documentation).
Base Year Establishment
Organisations must define a historical base year against which emissions are tracked over time. The base year must be recalculated when structural changes (mergers, acquisitions, divestitures) or methodology changes materially affect comparability.
Verification-Ready Reporting
The GHG report must contain sufficient information for a competent third-party verifier to assess it against the standard. This includes documented assumptions, data sources, quantification methods, and uncertainty analysis.
Who must comply
Key dates
ISO 14064-1 first published, establishing the original organisation-level GHG accounting standard.
ISO 14064-1:2018 published — current version. Key updates include expanded Scope 3 (Categories 3–6) guidance and tighter verification requirements.
UAE Federal Decree-Law No. (11) of 2024 issued, explicitly mandating ISO 14064-1 alignment for all UAE business GHG reporting.
UAE compliance deadline: all designated entities must have submitted ISO 14064-1-aligned, verified GHG reports via MOCCAE's IEQT.
ISO/WD 14064-1.2 revision underway by TC 207/SC 7, incorporating Scope 3 updates and digital reporting alignment.
Official Source Document
The official ISO 14064-1:2018 standard is published on ISO.org. The full standard document is available for purchase from the ISO store or through national standards bodies (e.g., ESMA in the UAE). The ISO.org page provides the official abstract, scope, and preview.
We make compliance straightforward.
Most UAE businesses don't have an in-house sustainability team. twodegree acts as your technical partner — handling every step from emissions measurement to verified submission.
Book Free AssessmentWe design your GHG inventory boundary using the appropriate organisational consolidation approach (equity share or control) for your specific corporate structure.
We classify all your emission sources into the correct ISO 14064-1 categories, ensuring no material sources are omitted and all inclusions are documented.
We select and apply the correct emission factors — including UAE MOCCAE-published grid electricity factors — for each emission source in your inventory.
We conduct a materiality assessment for your Scope 3 (Categories 3–6) emissions, documenting which sources are included and providing reasoned justification for any exclusions.
We build your internal data quality management procedures so your inventory meets the Consistency, Completeness, and Transparency requirements of the standard.
We prepare your GHG report to verification standard, so your MOCCAE-accredited verifier can issue a clean verification statement without requiring extensive rework.