ISO/TR TECHNICAL REPORT 14069 First edition 2013-05-01 Greenhouse gases Quantification and reporting of greenhouse gas emissions for organizations - Guidance for the application of IS0 14064-1 Gazaeffetdeserre-Quantificationetrapportdesémissionsdegaz aeffetde serrepour les organisations-Directivesd'application de I'IS014064-1 Reference number IS0/TR14069:2013(E) LSO Copyright International Organization for Standardization @IS02013 t licensefromIHS Not for Resale IS0/TR14069:2013(E) COPYRIGHTPROTECTEDDOCUMENT ISO2013 All rights reserved. Unless otherwise specified, no part of this publication may be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting on the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address below or ISO's member body in the country of the requester. ISO copyright office Case postale 56.CH-1211 Geneva 20 Tel. + 4122 749 01 11 Fax +41 22 749 09 47 E-mail [email protected] Web www.iso.org Published in Switzerland @ IS0 2013- All rights reserved No reproduction or networking permited without license from IHS Not for Resale IS0/TR14069:2013(E) Contents Page Foreword ..iv Introduction.. ..V 1 Scope. .1 2 Normative references 3 Terms and definitions 3.1 Terms relating to greenhouse gases emission .1 3.2 Terms relating to biomass and land use. 3.3 Terms relatingto data .3 3.4 Otherterms .4 4 Principles .4 4.1 General 4 4.2 Relevance .4 4.3 Completeness .5 4.4 Consistency .5 4.5 Accuracy. .5 4.6 Transparency .6 5 GHG inventory design and development .6 5.1 Organizational boundaries ..6 5.2 Operational boundaries. .11 5.3 Generalitiesonthequantificationofemissions andremovals .15 5.4 Quantification of GHG emissions and removals for each category .21 6 GHGinventorycomponents. .65 6.1 GHGemission reduction orremoval enhancementprojects (carbon offsetprojects) .65 6.2 Assessment of uncertainty 65 7 GHG inventory qualitymanagement ..68 8 Reportingof GHG .68 8.1 General .68 8.2 GHG inventory report format .69 8.3 GHG inventory report content 70 AnnexA(informative)CorrespondencebetweenIS014064-1:2006andthisTechnicalReport....75 AnnexB (informative)Examplesofemissionorremovalfactorsdatabases .76 Annex C (informative) List of categories. ..77 Annex D (informative) 1o0-year global warming potential (GwP) ..80 Annex E (informative) Specificities of financial or insurance companies for category 15 (investments). ..83 AnnexF (informative)Tablesforreporting .84 Bibliography .88 orSta iii thout license from IHS Not for Resale