ISO 14064 family

A new Technical Specification published 25 November 2025 that gives detailed, clause-aligned application guidance for ISO 14064-1. It functionally replaces the withdrawn ISO/TR 14069:2013.

First edition, 92 pages, ISO/TC 207/SC 7, ICS 13.020.40, published 25 November 2025.

What it covers. Establishing organisational boundaries under a control approach (financial or operational) or an equity share approach; establishing reporting boundaries by identifying which direct and indirect emissions to quantify and report; and, for each category of emission, guidance on specific boundaries and quantification methodologies.

Why it matters. Its practical value is in the indirect categories. It explains how to justify exclusions from the reporting boundary and how to stay transparent about methodology and uncertainty - the two areas where ISO 14064-1 inventories most often run into trouble at verification. For organisations that also report under the GHG Protocol or IFRS S2, this is the document that helps make category boundary decisions defensible.

Status caveat. It is a Technical Specification, not a full International Standard, so it is guidance rather than auditable requirements. You cannot be certified against it.

Why it is important that it exists. Most guidance circulating online, and much older Singapore training material, still points at ISO/TR 14069:2013, which was written against the 2006 edition of ISO 14064-1 and has been withdrawn. ISO/TC 207/SC 7's own projects page still lists 14069 among published documents, which is exactly how the error propagates. If you are handed a document described as "the ISO 14064-1 guidance", check whether it is 14069 or 14064-4.

The project counterpart to Part 1, published 15 April 2019. It governs activities intended to cause emission reductions or removal enhancements, and sits underneath most crediting methodologies.

Second edition, 26 pages, replacing ISO 14064-2:2006. Singapore has adopted it as SS ISO 14064-2:2021.

Core requirements. Plan the project; identify and select the greenhouse gas sources, sinks and reservoirs relevant to both the project and the baseline scenario; establish and justify the baseline scenario; demonstrate the project reduces emissions relative to that baseline; monitor, quantify, document and report performance; and manage data quality.

The baseline scenario is the central concept and the usual point of failure. The project proponent must identify a realistic counterfactual - what would have happened anyway - and justify why the project's reductions are additional to it. The baseline must be documented, its assumptions stated, and its validity revisited periodically.

Monitoring must be set out in a plan covering what data is collected, how often, who is responsible, quality assurance and control, and how uncertainty is handled.

Current status. Stage 90.92, "International Standard to be revised", since 14 October 2024.

Singapore relevance. ISO 14064-2 is the validation and verification reference for project-level claims, including under SAC's scheme and for CORSIA-type engagements. Note the boundary of its relevance: Singapore's international carbon credit framework under the Carbon Pricing Act relies on its own eligibility criteria and named crediting programmes rather than directly on ISO 14064-2.

The engagement standard. It tells a verifier how to run the job, and applies to organisation-level, project-level and product-level greenhouse gas statements. It is one of the standards SAC accredits against and one of the two Singapore will accept for mandatory climate assurance.

Second edition, 54 pages, published 15 April 2019, replacing ISO 14064-3:2006. Stage 90.93, confirmed 1 August 2024 - unlike Parts 1 and 2, this one was confirmed rather than flagged for revision. Singapore has adopted it as SS ISO 14064-3:2021.

Scope. Selecting validators and verifiers; agreeing the level of assurance, objectives, criteria and scope; determining the approach; assessing data, information systems and controls; evaluating the assertion; and preparing the statement. Clause 1 confirms it is applicable to organisation, project and product greenhouse gas statements.

Two levels of assurance.
- Reasonable assurance - the verifier gathers sufficient evidence to express a positive conclusion, for example that the statement is, in all material respects, prepared in accordance with the criteria. It involves substantive testing of activity data, factor selection, boundary completeness and internal controls.
- Limited assurance - a narrower set of analytical procedures and enquiries, expressed as a negative conclusion: nothing has come to our attention that causes us to believe the statement is materially misstated.

Validation versus verification. Validation applies to a forward-looking statement, such as projected project reductions. Verification applies to a historical statement.

Materiality. The standard requires materiality to be agreed and applied, but fixes no numeric threshold. The percentages commonly quoted in the market come from programme rules or practice, not from ISO 14064-3. Treat any figure you see as programme-specific.

Evidence techniques the standard recognises include observation, inquiry, analytical testing, confirmation, recalculation, examination, retracing, tracing, control testing, sampling, estimate testing, cross-checking and reconciliation.

The standard a verification body itself must meet: impartiality, management system, resources, competence, process, records and appeals. Published 1 December 2020 and re-confirmed on 18 March 2026.

Third edition, 31 pages, replacing ISO 14065:2013. Stage 90.93, confirmed 18 March 2026 - making it the most recently re-confirmed standard in the family.

What it covers. Impartiality and independence; management system; structural and resource requirements; competence of personnel; process requirements for the engagement; records and confidentiality; and appeals and complaints.

Scope broadened. The title on ISO's own page is about bodies validating and verifying environmental information, not just greenhouse gases - a deliberate broadening in the 2020 edition that matches the same broadening in ISO 14066:2023.

Relationship to ISO/IEC 17029. It is widely described as a sector-specific application of ISO/IEC 17029:2019, the generic conformity-assessment standard for validation and verification bodies. That characterisation is not printed on ISO's catalogue page, which serves no abstract for this record, so it should not be presented as ISO's own wording. The strongest supporting evidence is the existence of IAF MD 6, the IAF mandatory document for the application of ISO 14065:2020, which SAC names among its accreditation criteria - so cite IAF MD 6 rather than ISO for this point.

Three layers, one common confusion. ISO 14065 sets requirements on the body; ISO 14066 on the people and team; ISO 14064-3 on the engagement. An accreditation body assessing a validation and verification body works through all three together, which is exactly how SAC structures its programme.

No Singapore Standard adoption of ISO 14065 could be confirmed on the Singapore Standards eShop - SAC accredits against the ISO standard directly.

Competence requirements for the people doing the work, including technical experts and independent reviewers. Published 7 August 2023 and adopted in Singapore as SS ISO 14066:2025.

Second edition, 24 pages, replacing ISO 14066:2011. ISO's exact title covers validating and verifying environmental information - competence requirements for teams, broadening the 2011 edition's greenhouse-gas-only framing. Singapore adopted it as SS ISO 14066:2025, priced at S$36.10 on the Singapore Standards eShop.

Who it applies to. All organisations that plan and conduct external or internal validations, verifications and agreed-upon procedures.

What competence means here. Knowledge and skills across the relevant environmental information programme and its criteria; quantification methodologies, emission and impact factors, and uncertainty; data and information systems and internal controls; sector-specific technical knowledge; assurance methodology including risk assessment, strategic analysis, evidence gathering and evaluation; and professional scepticism, ethics and reporting.

Programme-additive. The standard states it is not linked to any particular environmental information programme. Where a programme applies, that programme's competence requirements are additional to ISO 14066, not a substitute for it.

Why that matters in Singapore. This is precisely why an SAC-accredited, ISO 14066-competent team is still not automatically qualified to verify under the Carbon Pricing Act. NEA runs its own accreditation and its own competence assessment, with its own lead verifier and independent reviewer requirements set out in the MRV Regulations.

The product-level standard, published 20 August 2018. It quantifies and reports the carbon footprint of a product using life cycle assessment methods, covering climate change only. SAC's product carbon footprint accreditation programme is built on it.

First edition, 46 pages, superseding ISO/TS 14067:2013. Singapore has adopted it as SS ISO 14067:2024 (identical adoption, 61 pages, S$57.10 excluding GST).

Method. It is a life cycle assessment standard, consistent with ISO 14040 and ISO 14044: define goal and scope, define the functional or declared unit and the system boundary, compile a life cycle inventory, apply impact assessment for climate change only, and interpret. It also permits a partial carbon footprint covering a defined subset of life cycle stages, for example cradle-to-gate, which must be labelled as such.

What it does not do. It does not cover offsetting or carbon neutrality claims - that is ISO 14068 - and it does not set communication or labelling rules for consumer-facing claims.

Current status. Stage 90.92, "International Standard to be revised", since 14 October 2024. Worth knowing, because the standard Singapore's product carbon footprint accreditation programme is pinned to is itself due for revision.

Singapore. From 4 July 2025 SAC accredits verification bodies for product carbon footprint verification in accordance with ISO 14067, assessing applicants against ISO/IEC 17029, ISO 14065, ISO 14066 and ISO 14064-3. SGS announced that it became the world's first such body accredited by SAC, with accreditation in October 2025, authorised to issue SAC-recognised verification statements based on ISO 14067:2018 and ISO 14064-3:2019.

This matters for Singapore exporters facing product-level carbon data demands from customers and from supply chains connected to European carbon border measures and product passport requirements.

ISO 14068-1:2023 was withdrawn on 11 September 2026 and replaced the same day by a single-part standard, ISO 14068:2026, Climate change management - Carbon neutrality. Most guidance circulating online still refers to the withdrawn Part 1 and its old title.

First edition, 38 pages, published 11 September 2026, stage 60.60. The withdrawn ISO 14068-1:2023 carried the longer title Climate change management - Transition to net zero - Part 1: Carbon neutrality and is recorded at stage 95.99, withdrawn, as of the same date. This is the most time-sensitive item in the whole family.

The substance, as carried forward from the 2023 edition. The standard provides principles, requirements and guidance for achieving and demonstrating carbon neutrality by quantifying, reducing and offsetting a carbon footprint, with a hierarchy that puts reduction before offsetting. Direct and indirect reductions and removal enhancements within the value chain take priority; offsetting is for the residual footprint only.

What a compliant claim needs. Quantify the carbon footprint of the subject on a recognised basis; set a carbon neutrality management plan with a reduction pathway and targets; deliver actual reductions; quantify and offset the residual with credits meeting the standard's quality criteria; document, and in practice obtain third-party verification; and communicate transparently.

Scope in the 2026 edition. It applies to organisations and products. It excludes territories, and excludes UNFCCC signatories reporting national outcomes.

Accuracy caveat. The 2026 text is paywalled and was not read directly. The description of its requirements above is carried over from the 2023 edition and ISO's own abstract, and the scope framing has changed from the old Part 1 structure - so treat clause-level detail as unverified and check a purchased copy before relying on it.

PAS 2060. BSI's PAS 2060 was the predecessor carbon-neutrality specification and has been superseded by the ISO 14068 line. Its exact withdrawal date could not be verified from BSI's own catalogue and is therefore not stated here.

Singapore use. ISO 14068-1 was applied in Singapore by the Singapore Tourism Board to make its exhibition booths carbon neutral, reported as the first such application in the country.