ISO 14064-1 GHG inventory verification

ISO 14064-1 is the international standard for quantifying and reporting greenhouse gas emissions and removals at organisation level. TÜV NORD Vietnam independently verifies your inventory to ISO 14064-3, helping increase the credibility of your figures with customers, investors and other stakeholders.

What is ISO 14064-1?

Climate change driven by rising greenhouse gas concentrations is having an increasingly visible impact on production, supply chains and daily life. To reduce emissions, every organisation first needs to know how much it emits and from which sources. ISO 14064-1:2018 provides a model, methodology and guidance for quantifying and reporting GHG emissions and removals at organisation level.

The standard requires you to set organisational boundaries (by control or equity share), define reporting boundaries, select a base year, quantify emissions using suitable activity data and emission factors, assess uncertainty and prepare a GHG report. The 2018 edition groups emissions into six categories: direct emissions; indirect emissions from imported energy; indirect emissions from transportation; from products the organisation uses; from the use of the organisation's products; and other indirect sources. This can be mapped against the Scope 1, 2 and 3 concept of the GHG Protocol used by many international customers.

The five principles of a GHG inventory

An acceptable inventory follows the core principles of the standard:

Relevance: select sources, data and methods appropriate to the needs of report users.
Completeness: include all significant emissions and removals within the defined boundary.
Consistency: enable meaningful comparison over time.
Accuracy: reduce bias and uncertainty as far as practical.
Transparency: disclose enough information for users to make decisions with reasonable confidence.

GHG verification to ISO 14064-3

Verification is an independent third-party evaluation of the inventory based on ISO 14064-3:2019. The verifier reviews boundaries, calculation methods, activity data, emission factors and data controls, then samples and traces figures back to source documents. The objectives, criteria, scope, level of assurance (reasonable or limited) and materiality are agreed before work begins; the outcome is a verification statement containing the verifier's opinion, not a certificate.

In Vietnam, Decree 06/2022/ND-CP (as amended by Decree 119/2025/ND-CP) requires listed facilities to carry out periodic GHG inventories; the current list is issued with Decision 13/2024/QD-TTg. Regulatory inventory reports follow the authorities' guidance and are appraised through a separate official procedure; voluntary verification to ISO 14064-3 does not replace it. Verified inventories are commonly used for ESG reports, CDP, SBTi targets and export customer data requests.

Benefits for your organisation

Verified figures

An independent verification statement raises the credibility of your emissions report with customers, investors and regulators.

Know your emission sources

Inventory and verification clarify your largest emission sources, giving you a basis to prioritise your own reduction measures.

A basis for climate targets

A verified inventory provides a reliable base year for setting reduction targets and tracking progress.

Supply-chain readiness

Respond confidently to customer emissions questionnaires and carbon data requests from export markets.

How it works

Discuss objectives, organisational boundary and reporting year
Agree scope, level of assurance and materiality
Review the inventory and prepare the verification plan
On-site assessment, sampling and data tracing
Communicate findings for correction
Issue the GHG verification statement

Frequently asked questions

How do Scopes 1, 2 and 3 relate to the six ISO 14064-1 categories?

The GHG Protocol splits emissions into Scope 1 (direct), Scope 2 (indirect from purchased energy) and Scope 3 (other indirect value-chain emissions). ISO 14064-1:2018 uses six categories: category 1 matches Scope 1, category 2 matches Scope 2, and categories 3 to 6 break Scope 3 down in more detail. The two presentations can be mapped against each other, although category boundaries do not match exactly.

Is a GHG inventory mandatory in Vietnam?

Facilities named on the list issued with Decision 13/2024/QD-TTg must carry out periodic GHG inventories and submit reports under Decree 06/2022/ND-CP (as amended by Decree 119/2025/ND-CP). The list is reviewed and updated periodically. Companies not on the list often still prepare inventories voluntarily because customers or investors request them.

What is the difference between reasonable and limited assurance?

With reasonable assurance, the verifier gathers enough evidence to conclude positively that the report is free of material misstatement, so the testing effort is greater. Limited assurance requires less evidence and results in a conclusion that nothing has come to the verifier's attention indicating that the report is materially misstated. The choice depends on the programme or the report's intended users.

What should we prepare before verification?

Have a complete inventory report, emission calculation spreadsheets, a list of emission sources, activity data such as electricity, fuel and refrigerant records, and the sources of the emission factors used. A description of how data is collected and controlled also makes verification faster and more efficient.

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Talk to our experts

Contact TÜV NORD Vietnam in Hanoi, Ho Chi Minh City or Vung Tau for detailed information on ISO 14064-1 and a quotation for your organisation.