ISO 14064 is a family of standards for measuring, reporting and checking greenhouse gas (GHG) emissions. Part 3 covers verification: an independent verifier tests whether a reported GHG statement is complete, accurate and consistent with the stated criteria. The verifier audits the numbers and the data behind them, not the company's environmental policy.
Last reviewed: 17 October 2026. Facts checked. We searched for ISO 14064-3 and opened the Wikipedia page on ISO 14064 and a Glocert guide on ISO 14064-3 verification. The ISO pages were not opened. We have not read the standards. Edition years come from Wikipedia. Glocert is a verification provider, so its description of method is a secondary source.
The three parts
Wikipedia lists the parts with these editions and scopes.
| Part | Edition | Scope |
|---|---|---|
| ISO 14064-1 | 2018 | Organisation level: quantifying and reporting GHG emissions and removals, including an organisation's inventory |
| ISO 14064-2 | 2019 | Project level: principles, requirements and guidance for GHG projects |
| ISO 14064-3 | 2019 | Validation and verification of GHG assertions, applying to work done under Parts 1 or 2 |
Wikipedia also says Part 3 covers choosing validators or verifiers, setting the level of assurance, objectives, criteria and scope, assessing GHG data, information systems and controls, evaluating assertions and preparing statements. Our search results indicate that the competence and accreditation of verification bodies sit in a separate standard, ISO 14065. We did not open that standard.
Validation and verification
One verification provider describes the difference this way: verification looks back at historical data, while validation looks at plans and projections. That is a secondary source's framing. Check the standard for the formal definitions.
What a verifier tests
Glocert describes a verification of an organisation's GHG inventory for a past period. The test is whether it is complete, accurate and consistent with the declared criteria. It covers the boundary, the emission sources, and the methods and emission factors used.
Its stages, in outline:
- Planning. Scope, criteria, materiality, level of assurance, team competence and independence.
- Risk assessment. Where could the figures be wrong, and how good are the controls?
- Strategic analysis. Profile the emissions, find the material sources, review the boundary and methods.
- Evidence gathering. Test and collect evidence.
- Evaluation. Add up misstatements and compare them with materiality.
- Verification statement. Issue the conclusion.
If this feels like a financial audit, that is the point. The method is similar.
Levels of assurance
| Level | Confidence | How the conclusion is worded |
|---|---|---|
| Reasonable | High, not absolute | Positive |
| Limited | Moderate | Negative ("nothing came to our attention") |
Glocert says limited assurance leans more on inquiry and analysis, while reasonable assurance uses more testing and recalculation. It adds that materiality guides where effort goes and is not a licence for errors. Some schemes set their own thresholds. We do not quote any threshold, because it depends on the scheme and the verifier.
Evidence an auditor asks for
- Invoices and meter readings for fuel and electricity
- Recalculation of totals and conversions
- Year-on-year and benchmark comparisons
- Interviews and site observation
- External sources for emission factors
- Samples tested by item, by judgement or by statistical method
Missing or loose data is the common problem. A verifier cannot rely on a figure that nobody can trace to a source.
What a verification produces
Glocert lists three outputs: the verification statement, a confidential management report with findings and recommendations, and a documentation trail. The statement can be unqualified, qualified, adverse or a disclaimer.
Programme neutrality
Our search results note that the ISO 14060 family does not set carbon-market rules. If a GHG programme applies, its requirements are in addition to the standards. If a buyer, a regulator or a scheme asks for your verification, find out which rules apply before you pick a verifier.
India context
Indian listed companies report sustainability data under BRSR, and assurance is a live question. ISO 14064-3 is one way to assure GHG figures, but it is not the only framework. See our guides on ESG and sustainability assurance procedures, ISSA 5000 and the BRSR ESG internal audit checklist. We did not check which framework SEBI accepts for which indicator. Confirm the current requirement before you engage a verifier.
Frequently Asked Questions
What is ISO 14064?
A family of standards for GHG quantification, reporting and verification. Part 1 is for organisations, Part 2 for projects and Part 3 for verification and validation.
Which part covers verification?
ISO 14064-3, 2019 edition, per Wikipedia.
Is ISO 14064 the same as ISO 14001?
No. ISO 14001 is for an environmental management system. ISO 14064 is about checking emissions numbers. Our EMS explainer covers the first.
What is the difference between reasonable and limited assurance?
Reasonable gives higher confidence and a positive conclusion. Limited gives moderate confidence and a negative conclusion, with less testing.
Does ISO 14064-3 replace BRSR assurance?
We did not check this. Treat them as separate questions and confirm what the regulator or buyer requires.
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