ISO 14064 requires a factory to define the scope and boundaries of their Greenhouse Gas inventory.

This is critical for meaningful reporting.

Scope considerations include:

1. Organisational boundaries: Which sites, subsidiaries, or operations are included

2. Operational boundaries: Which emission sources are counted

Scope 1:

Direct emissions from owned/controlled sources (boilers, fuel, company vehicles)

Scope 2:

Indirect emissions from purchased electricity, steam, or heat

Scope 3:

Other indirect emissions, including supply chain, transport, waste, and outsourced manufacturing

For most factories:

1. Scope 1 includes natural gas, fuel for generators, and company transport

2. Scope 2 includes grid electricity and any purchased steam or heat

3. Scope 3 often dominates total footprint but can be challenging to measure

Boundary decisions must be documented and consistently applied for audit purposes.

Data Collection and Measurement

ISO 14064-1 requires a factory to measure or calculate emissions using consistent, transparent methodologies.

Key steps include:

1. Identify emission sources

2. Collect activity data (e.g., kWh electricity, litres of fuel)

3. Select appropriate emission factors

4. Convert activity data into GHG emissions (CO₂e)

5. Document assumptions and uncertainties

Common manufacturing challenges include:

1. Lack of sub metering for individual processes

2. Inconsistent fuel or energy tracking

3. Limited historical data for trends

Practical solutions:

1. Install meters and loggers for electricity, gas, and water

2. Use standard emission factors from UK government sources (BEIS, DEFRA)

3. Implement simple spreadsheets or software dashboards for monthly tracking

Accurate data collection forms the foundation of credible reporting and verification.

Verification and Third-Party Assurance

ISO 14064-3 provides a framework for independent verification of GHG inventories

Verification involves:

1. Auditing data, calculations, and assumptions

2. Confirming consistency with ISO 14064-1 requirements

3. Issuing an independent statement of credibility

Benefits of verification:

1. Strengthens credibility with customers, investors, and regulators

2. Reduces risk of challenge or reputational damage

3. Supports compliance with voluntary carbon reporting schemes (e.g., Carbon Trust standards, CDP)

For manufacturers, verified data unlocks access to tenders and corporate frameworks where unverified emissions are excluded.

Available Resources

If you’d like to learn more about ISO and other operational improvement / cost reduction related accreditations, please request a complimentary copy of our factory guide book – Planet meets Profit.