ISO 14064 - Greenhouse Gas Accounting and Verification (Parts 1-3)
ISO 14064-1:2018 organization level quantification and reporting of GHG emissions and removals – ISO 14064 - Greenhouse Gas Accounting and Verification (Parts 1-3)

ISO 14064 - Greenhouse Gas Accounting and Verification (Parts 1-3) 1:6.1: 6.1 Identification of GHG sources and sinks

Every relevant source and sink inside the reporting boundaries shall be identified and recorded, covering all relevant GHGs, under the categories of 5.2.4 and at a level of detail matching the quantification approach. Sinks must be identified wherever removals are quantified. Sources or sinks whose contribution does not matter may be left out, provided the exclusion is identified and explained for each category.

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