As climate regulations tighten and corporate transparency becomes essential, more organisations are formalising how they measure and report greenhouse gas (GHG) emissions. But when it comes to choosing a standard, confusion often arises: should you use the GHG Protocol or ISO 14064?
Both are widely accepted, both are useful and both are different. Understanding how they compare is essential for effective emissions accounting, reporting, and third-party verification.
What Is the GHG Protocol?
The GHG Protocol is the most widely used greenhouse gas emissions accounting framework in the world. It was developed in the late 1990s by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD), it provides a consistent, credible method for companies and governments to measure and report their emissions.
Core purpose and scope
The framework defines how to calculate emissions across the three main scopes used in corporate reporting:
- Scope 1: Direct emissions from owned or controlled operations (e.g. fuel combustion, on-site processes).
- Scope 2: Indirect emissions from the generation of purchased electricity, heat or steam.
- Scope 3: All other indirect emissions across the value chain, including upstream and downstream activities.
It offers a standardised methodology for calculating, managing and reporting emissions, and includes sector-specific tools and calculation guides to improve accuracy and comparability.
Role in climate disclosure and regulation
The GHG Protocol underpins most major climate disclosure frameworks and standards. Many of these either build directly on its methodology or require alignment with its principles, including:
- CDP (global environmental disclosure platform)
- SBTi (Science Based Targets initiative) for target-setting
- TCFD (Task Centre on Climate-Related Financial Disclosures)
- CSRD (EU) and SECR (UK) for regulatory reporting
Because of this, the GHG Protocol is often considered the foundation of modern corporate carbon accounting. Understanding it is essential for businesses that want to comply with regulations, set credible targets and report emissions in a way that investors, regulators and stakeholders expect.
What Is ISO 14064?
ISO 14064 is a series of international standards published by the International Organization for Standardization (ISO). It focuses on the quantification, monitoring, reporting, and verification of GHG emissions.
ISO 14064 is structured into three parts:
- ISO 14064-1: Organisation-level GHG emissions and removals
- ISO 14064-2: GHG reductions at the project level (e.g. offsetting projects)
- ISO 14064-3: Validation and verification of GHG assertions
Unlike the GHG Protocol, ISO 14064 is built for third-party certification, making it ideal for organisations seeking independently verified reports.
How to get ISO 14064 certification?
If you want to get ISO 14064 certified, the process generally follows these steps:
-
Define your goal and scope
Decide whether you will certify your organisation (ISO 14064-1), a specific project (ISO 14064-2), or both. Set clear boundaries for which sites, operations and value chain activities you will include. -
Build a GHG inventory aligned with ISO 14064
Identify all relevant emission sources and sinks, collect accurate data on fuel use, electricity, process emissions and other activities, and apply the organisational and operational boundaries defined in the standard. Document your methodology, assumptions and data sources so they are transparent and auditable. -
Prepare your documentation and management system
Create a GHG management plan that explains how emissions will be monitored, reported and improved. Implement internal controls to ensure data quality and traceability, and keep records that demonstrate compliance with ISO 14064-1 or ISO 14064-2. -
Engage an accredited third-party verifier
Appoint an independent verification body accredited to perform ISO 14064-3 assessments. The verifier will review your data, methodology and management system, and may request clarifications or corrections before issuing a conclusion. -
Receive your ISO 14064 certification
After successful verification, you receive formal confirmation that your GHG assertions comply with ISO 14064. This gives you an independently verified report that can be used for regulatory compliance, investor reporting or market schemes, and forms a credible foundation for setting targets and tracking progress over time, supported by platforms such as ClearVue for operational carbon monitoring and reporting.
Because of this focus on verification, ISO 14064 is particularly suitable for organisations that want their emissions data to be trusted by external stakeholders, regulators and investors.
GHG Protocol vs ISO 14064: A Side-by-Side Comparison
| Aspect | GHG Protocol | ISO 14064 |
| Developer | WRI & WBCSD | International Organization for Standardization (ISO) |
| Focus | Corporate GHG reporting | Quantification, reporting, and third-party verification |
| Structure | One unified framework | Three-part standard (Organisation, Project, Verification) |
| Scope Coverage | Detailed guidance for Scope 1, 2, 3 emissions | Scope 1, 2, and 3 covered in ISO 14064-1 |
| Level of Detail | Very detailed with sector-specific tools | More flexible; high-level framework |
| Verification | Optional; not inherently built into framework | Built-in; ISO 14064-3 provides formal verification process |
| Usage | Global standard for voluntary and regulatory reporting (e.g. CDP, SBTi) | Common in compliance settings, certification, or verified disclosure |
| Adoption | Broad adoption in sustainability reporting and ESG frameworks | Favoured for emissions audits, registries, and verification |
Which Should You Use?
That depends on your goals.
Use GHG Protocol if:
- You need to align with voluntary disclosures like SBTi, CDP, or CSRD
- You want detailed, sector-specific methodologies
- You’re focusing on internal footprinting and value chain strategy
Use ISO 14064 if:
- You require certified third-party verification
- You’re preparing for compliance audits
- You’re conducting project-level emissions reductions or offsetting
Can You Use Both Together?
Absolutely. Many organisations do.
For example, you might:
- Use the GHG Protocol to calculate and structure your emissions data
- Verify the results using ISO 14064-3 for transparency or certification
This dual approach allows you to benefit from the GHG Protocol’s rigour and ISO’s verification credibility.
Why This Matters Now
With new regulations like the EU CSRD and rising investor pressure, the days of vague sustainability claims are over. Stakeholders expect consistent, traceable, and verifiable carbon data.
Understanding the difference between GHG Protocol and ISO 14064 can help your business:
- Avoid compliance gaps
- Build credibility in carbon disclosures
- Align with recognised standards and frameworks
Conclusion
The GHG Protocol provides depth, structure, and alignment with global initiatives, while ISO 14064 offers clarity, flexibility, and third-party assurance. Together, they form a comprehensive toolkit for any business serious about carbon reporting. Whether you’re just starting your net zero journey or refining an advanced ESG strategy, choosing the right framework, or combination, is key.
Frequently Asked Questions (FAQ)
What is the GHG Protocol?
The GHG Protocol is a widely used framework for measuring and reporting greenhouse gas emissions. It helps organisations organise their emissions across Scope 1, Scope 2 and Scope 3.
What is ISO 14064?
ISO 14064 is a family of international standards for quantifying and reporting greenhouse gas emissions. It also provides a framework for independent verification.
Is the GHG Protocol based on ISO 14064?
No. The GHG Protocol and ISO 14064 were developed separately by different organisations. However, they cover similar areas and can be used together as part of the same carbon reporting process.
What is the main difference between the GHG Protocol and ISO 14064?
The GHG Protocol provides detailed guidance for calculating and organising emissions. ISO 14064 places greater emphasis on formal reporting and independent verification.
Which framework should a business use?
The right choice depends on the organisation’s reporting goals. The GHG Protocol may be more suitable for building a detailed carbon inventory, while ISO 14064 may be preferred where independent assurance is important.
Can the GHG Protocol and ISO 14064 be used together?
Yes. A business can use the GHG Protocol to calculate its emissions and then apply ISO 14064 when preparing the information for independent verification.
How does ISO 14064 support third-party verification?
ISO 14064-3 sets out how greenhouse gas statements should be validated and verified. This allows an independent body to review the organisation’s emissions information and confirm whether it meets the relevant requirements.
