IS/ISO 14064 : Part 3 : 2019

This Indian Standard which is identical to ISO 14064-3 : 2019 'Greenhouse gases - Part 3: Specification with guidance for verification and validation of greenhouse gas statements' issued by the International Organization for Standardization was adopted by the Bureau of Indian Standards on the recommendation of the Environmental Management Sectional Committee and approval of the Environment and Ecology Division Council.

This standard was first published in 2009 by adoption of ISO 14064-3 : 2006. The first revision of this standard has been brought out to align it with ISO 14064-3 : 2019.

The major changes in this revision as compared to the previous edition are as follows:

a) The structure of the document has been changed so that verification and validation are discussed in sequence (see Clauses 6 and 7) rather than in parallel, because the processes of verification and validation are significantly different;

b) The definitions of verification and validation and other key terms have been changed (see Clause 3);

c) A new section on validation has been added (see Clause 7). It applies to future estimates of emissions, removals, emission reductions and removal enhancements. The purpose of validation is to provide assurance on the assumptions, limitations and methods used to develop a GHG statement;

d) A new Annex A has been added that defines requirements for verifiers to follow when undertaking engagements at a limited level of assurance;

e) A new Annex B has been added on considerations for verification;

f) A new Annex C has been added on a new process called agreed-upon procedures (AUP), which allows for a selection of verification activities to be performed and reported upon. No opinion is expressed on the result of an AUP engagement as the intended user(s) are responsible for interpreting the information reported on by the verifier;

g) A new Annex D has been added that provides guidance on how verifiers and validators can provide statements on engagements that are mixed; and

h) Requirements and guidance on the use of levels of assurance have been added.

This Indian Standard has been issued in three parts under the general title Greenhouse gases. Other parts of this Indian Standards are:

Part 1 Specification with guidance at the organization level for quantification and reporting of greenhouse gas emissions and removals

Part 2 Specification with guidance at the project level for quantification monitoring and reporting of greenhouse gas emission reductions or removal enhancements (First Revision).

The text of ISO standard has been approved as suitable for publication as an Indian Standard without deviations. Certain conventions are, however, not identical to those used in Indian Standards. Attention is particularly drawn to the following:

a) Wherever the words 'International Standard' appears referring to this standard, they should be read as 'Indian Standard'; and

b) Comma (,) has been used as a decimal marker, while in Indian Standards, the current practice is to use a point (.) as the decimal marker.