Carbon footprint verification (ISO 14064): why it is rapidly becoming mandatory for exporters

Until a few years ago, carbon data was considered a voluntary sustainability gesture; today it has become a concrete requirement of export. Producers selling to the European Union in particular are now asked for emission data that is not calculated but independently verified. Regulations such as the Carbon Border Adjustment Mechanism and the supply chain demands of large buyers have accelerated this shift.

In this article we explain in plain language what ISO 14064 is, the difference between calculating and verifying, and the process an exporter should follow.

What is ISO 14064?

ISO 14064 is the family of standards used for the quantification and verification of greenhouse gas declarations. It consists of three parts: 14064-1 covers the greenhouse gas inventory at organisation level, 14064-2 covers project-based reductions, and 14064-3 covers the verification and validation of declarations. In short, the standard provides a framework both to calculate the carbon footprint and to make that declaration credible.

Calculating and verifying are not the same thing

Calculating emissions with a spreadsheet or software is the first step, but on its own it is most often not considered sufficient. Verification is an independent body examining and confirming this declaration at a defined level of assurance, with a defined method. Buyers and regulations increasingly demand verified rather than declared data, because verification adds trust in the method and data behind the figure.

Why is it rapidly gaining importance for exporters?

Two pressures are increasing at the same time. The first is regulatory pressure: carbon border regulations put the reporting, and increasingly the verification, of embedded emissions in products within scope on the agenda. The second is commercial pressure: large buyers ask their suppliers for verified data for their own carbon targets. A supplier without a verified inventory faces the risk of being excluded from tenders and contracts. The producer who prepares early turns this into a competitive advantage.

Scopes 1, 2, and 3

The inventory is usually set up in three scopes: direct emissions (Scope 1), those arising from purchased energy (Scope 2), and indirect emissions in the value chain (Scope 3). Drawing the boundaries correctly directly affects the result. In practice, the part that takes the most time is setting up a reliable data collection infrastructure.

The process

• Define the organisational and operational boundaries.
• Draw up the inventory of emission sources.
• Collect and calculate the data with a recognised methodology.
• Prepare the greenhouse gas report.
• Have an independent verification carried out by an accredited body (at limited or reasonable assurance level).
• Obtain the verification statement and continue the cycle annually.

Frequently asked questions

Are carbon footprint and ISO 14064 the same thing?

No. The carbon footprint expresses the result; ISO 14064 is the framework used to quantify and verify that result. One is the output, the other is the method.

Is ISO 14064 mandatory for the carbon border regulation?

These regulations have their own reporting rules. However, the inventory and verification discipline built with ISO 14064 seriously reduces the compliance burden and data uncertainty. The current regulatory requirement of the target market must also be confirmed separately.

What is the difference between limited assurance and reasonable assurance?

The two mean different verification depth and therefore different cost. Which one is required usually depends on the demand of the buyer or the regulation.

Do you need to repeat it every year?

The greenhouse gas inventory and verification are typically an annual cycle; data and performance are updated each period.

Where to start?

Eurocert is a conformity assessment body that has worked in testing, inspection, and certification since 1999. To plan the process from setting boundaries to independent verification, review our ISO 14064 greenhouse gas verification service or contact us; let us prepare a road map suited to your export profile together.