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) 1:6.4.2: 6.4.2 Review of base-year GHG inventory

A procedure for reviewing and recalculating the base year shall be developed, recorded and applied, covering substantial cumulative changes caused by structural boundary changes (mergers, acquisitions, divestitures), by changes to methods or emission factors, or by finding substantial errors. Changes in production levels, including facilities opening or closing, must not trigger a recalculation, and recalculations are to be recorded in later inventories.

Maintained by Gerard BlokdykControl text last updated

What else in your programme already covers this

This control maps to 2 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

GHG Protocol Corporate Value Chain (Scope 3) Standard · 2 controls

  • 9.3-POLICY 9.3 Base year recalculation policy with a disclosed significance threshold
  • 9.3-RECALC 9.3 Recalculate base year emissions on significant changes

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

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

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