TR ISO/TR 14069 : 2020

ISO/TR 14069:2013, IDT

(ICS 13.020.40)

TECHNICAL REFERENCE

Greenhouse gases – Quantification and

reporting of greenhouse gas emissions
for organisations – Guidance for the
application of SS ISO 14064-1
TR ISO/TR 14069 : 2020
ISO/TR 14069:2013, IDT
(ICS 13.020.40)

TECHNICAL REFERENCE
Greenhouse gases – Quantification and reporting
of greenhouse gas emissions for organisations –
Guidance for the application of SS ISO 14064-1

Published by Enterprise Singapore

All rights reserved. Unless otherwise specified, no part of this publication may be
reproduced or utilised in any form or by any means, electronic or mechanical, including
photocopying and microfilming, without permission in writing from Enterprise Singapore.
Request for permission can be sent to: [email protected].

© ISO 2013
© Enterprise Singapore 2020

ISBN 978-981-49-2546-4
TR ISO/TR 14069 : 2020

The content of this Technical Reference was approved on 21 December 2020 by the
Environment and Resources Standards Committee (ERSC) under the purview of the Singapore
Standards Council.

First published, 2021

ERSC consists of the following members:

Name Representation
Chairman : Mr Wim Roels Individual Capacity
Deputy
Chairmen : Mr Dalson Chung National Environment Agency
Ms Neo Gim Huay Individual Capacity
Advisor : Prof Reginald Tan Individual Capacity
Secretary : Ms Elane Ng Standards Development Organisation @
Singapore Chemical Industry Council
Members : Dr Adil Dhalla Nanyang Environment and Water Research
Institute
Dr Chiam Sing Yang Agency for Science, Technology and Research
Assoc Prof Winston Chow Singapore Management University
Mr Dinesh Sharma Singapore Water Association
Mr Michael Ho Waste Management and Recycling Association
of Singapore
Ms Kavita Gandhi Sustainable Energy Association of Singapore
Mr Terence Koh Singapore Chemical Industry Council
Mr Mikkel Larsen DBS Bank Ltd
Mr Lim Yeow Keong Sembcorp Utilities
Ms Marika Lindstrom Unilever Asia Ltd
Dr Pang Chee Meng PUB, the National Water Agency
Dr Thomas Reindl Solar Energy Research Institute of Singapore
Mr Steve Seah SP Group
Mr Kenneth Sim Ministry of Sustainability and the Environment
Dr Victor Sim Siang Tze Surbana Jurong Consultants Pte Ltd
Ms Yvonne Soh Singapore Green Building Council
Mr Tan Li Khiam ExxonMobil Asia Pacific Pte Ltd
Ms Jen Teo Singapore Environment Council
Mr Toh Eng Shyan Building and Construction Authority
Ms Rose Tong Singapore Retailers Association
Mr Yap Ong Heng Ministry of Transport
Mr Simon Yeo Ernst and Young LLP
Mr Yeoh Choon Jin Enterprise Singapore
Co-opted
Member : Dr Karthik Kumar Individual Capacity

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TR ISO/TR 14069 : 2020

ERSC set up the Technical Committee on Environmental Management to oversee the

preparation of this standard. The Technical Committee consists of the following members:

Name Representation
Chairman : Dr Song Bin Individual Capacity
Deputy
Chairman : Mr Rahul Kar Individual Capacity
Secretary : Mr Kaung Mon Thu Standards Development Organisation @
Singapore Chemical Industry Council
Members : Mr Benedict Chia National Climate Change Secretariat
Mr Chiang Chian Wui PUB, the National Water Agency
Mr Heng Hoon Jee Individual Capacity
Mr Ho Hiang Kwee National Climate Change Secretariat
Mr Khoo Hsien Hui Institute of Chemical and Engineering Sciences
Mr Lee Wan Jean National Climate Change Secretariat
Mr Lem Yang Lim Singapore Green Building Council
Dr Reginald Tan National University of Singapore
Mr Vincent Teo Singapore Environment Council
Mr Wan Lek Kong National Environment Agency
Er. Yong Siew Hwa Building and Construction Authority
Ms Zainab Binte Ibrahim TÜV SÜD PSB Pte Ltd
Dr Zhou Yi The Institution of Engineers, Singapore

The Technical Committee set up the Working Group on Greenhouse Gases and Product Life
Cycle to prepare this standard. The Working Group consists of the following experts who
contribute in their individual capacity:

Name
Convenor : Dr Song Bin
Members : Ms Winnie Chia
Mr Ho Hiang Kwee
Mr K Sadashiv
Mr Lee Wan Jean
Mr Praveen Tekchandani
Mr Rahul Kar
Mr Tan Boon Chong
Mr Louis Wong

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The organisations in which the experts of the Working Group are involved are:

Deloitte & Touche Financial Advisory Services Pte Ltd

E2C Consulting Pte Ltd
Ernst and Young LLP
National Climate Change Secretariat
National Environment Agency
Singapore Institute of Manufacturing Technology

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Contents
Page

National foreword .............................................................................................................................................. 7

Foreword ............................................................................................................................................................... 8
Introduction .......................................................................................................................................................... 9
1 Scope ..................................................................................................................................................... 11
2 Normative references .................................................................................................................... 11
3 Terms and definitions .................................................................................................................... 12
3.1 Terms relating to greenhouse gases emission..................................................................... 12
3.2 Terms relating to biomass and land use ................................................................................ 13
3.3 Terms relating to data ................................................................................................................... 14
3.4 Other terms ........................................................................................................................................ 15
4 Principles ............................................................................................................................................ 15
4.1 General ................................................................................................................................................. 15
4.2 Relevance ............................................................................................................................................ 15
4.3 Completeness .................................................................................................................................... 16
4.4 Consistency ........................................................................................................................................ 16
4.5 Accuracy .............................................................................................................................................. 16
4.6 Transparency..................................................................................................................................... 17
5 GHG inventory design and development ............................................................................... 17
5.1 Organizational boundaries .......................................................................................................... 17
5.1.1 General ................................................................................................................................................. 17
5.1.2 Selecting and applying the consolidation method ............................................................. 18
5.1.3 Case of a local authority ................................................................................................................ 21
5.2 Operational boundaries ................................................................................................................ 23
5.2.1 General ................................................................................................................................................. 23
5.2.2 Categorization of emissions and removals ........................................................................... 24
5.2.3 Prioritizing relevant emissions .................................................................................................. 27
5.3 Generalities on the quantification of emissions and removals ..................................... 28
5.3.1 Selection of quantification methodologies ............................................................................ 28
5.3.2 Identification of GHG sources and sinks................................................................................. 31
5.3.3 Selection of GHG activity data..................................................................................................... 32
5.3.4 Selection or development of GHG emission or removal factors ................................... 33
5.3.5 GHG calculation ................................................................................................................................ 34
5.3.6 Specific issues applicable to several categories .................................................................. 35
5.4 Quantification of GHG emissions and removals for each category ............................. 36
5.4.1 Category 1 — Direct emissions from stationary combustion ....................................... 36
5.4.2 Category 2 — Direct emissions from mobile combustion .............................................. 38
5.4.3 Category 3 — Direct process related emissions ................................................................. 41
5.4.4 Category 4 — Direct fugitive emissions ................................................................................. 43
5.4.5 Category 5 — Direct emissions and removals from Land Use, Land Use Change
and Forestry (LULUCF) ................................................................................................................. 44
5.4.6 Category 6 — Indirect emissions from imported electricity consumed................... 47
5.4.7 Category 7 — Indirect emissions from consumed energy imported through a
physical network (steam, heating, cooling, compressed air) excluding
electricity............................................................................................................................................. 49
5.4.8 Category 8 — Energy-related activities not included in direct emissions and
energy indirect emissions ............................................................................................................ 51
5.4.9 Category 9 — Purchased products ........................................................................................... 53
5.4.10 Category 10 — Capital equipment ............................................................................................ 56
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5.4.11 Category 11 — Waste generated from organizational activities ................................. 59

5.4.12 Category 12 — Upstream transport and distribution ...................................................... 63
5.4.13 Category 13 — Business travel .................................................................................................. 68
5.4.14 Category 14 — Upstream leased assets ................................................................................. 70
5.4.15 Category 15 — Investments ........................................................................................................ 74
5.4.16 Category 16 — Client and visitor transport ......................................................................... 76
5.4.17 Category 17 — Downstream transport and distribution................................................ 79
5.4.18 Category 18 — Use stage of the product ................................................................................ 79
5.4.19 Category 19 — End of life of the product .............................................................................. 81
5.4.20 Category 20 — Downstream franchises................................................................................. 82
5.4.21 Category 21 — Downstream leased assets ........................................................................... 84
5.4.22 Category 22 — Employee commuting .................................................................................... 88
5.4.23 Category 23 — Other indirect emissions or removals not included in
Categories 1 to 22 ............................................................................................................................ 90
6 GHG inventory components ........................................................................................................ 91
6.1 GHG emission reduction or removal enhancement projects (carbon offset
projects)............................................................................................................................................... 91
6.2 Assessment of uncertainty ........................................................................................................... 91
7 GHG inventory quality management ....................................................................................... 93
8 Reporting of GHG ............................................................................................................................. 94
8.1 General ................................................................................................................................................. 94
8.2 GHG inventory report format ..................................................................................................... 95
8.3 GHG inventory report content .................................................................................................... 96
8.3.1 Content of chapter 1: General description of the organization goals and
inventory objectives ....................................................................................................................... 96
8.3.2 Content of chapter 2: Organizational boundaries .............................................................. 97
8.3.3 Content of chapter 3: Operational boundaries .................................................................... 98
8.3.4 Content of chapter 4: Quantified GHG Inventory of emissions and removals ........ 98
8.3.5 Content of chapter 5: Directed actions and internal performance tracking .........100
Annex A (informative) Correspondence between ISO 14064-1:2006 and this
Technical Report ............................................................................................................................102
Annex B (informative) Examples of emission or removal factors data bases.....................104
Annex C (informative) List of categories ............................................................................................105
Annex D (informative) 100-year global warming potential (GWP) ........................................109
Annex E (informative) Specificities of financial or insurance companies for category
15 – Investments ............................................................................................................................113
Annex F (informative) Tables for reporting ......................................................................................115
Bibliography ....................................................................................................................................................119

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National Foreword

This Technical Reference (TR) was prepared by the Working Group on Greenhouse Gases and
Product Life Cycle set up by the Technical Committee on Environmental Management under the
purview of ERSC.

This TR is identical with ISO/TR 14069:2013, “Greenhouse gases – Quantification and reporting
of greenhouse gas emissions for organizations – Guidance for the application of ISO 14064-1”,
published by the International Organization for Standardization.

The GWP values mentioned in Annex D (informative) can be found in the latest
Intergovernmental Panel on Climate Change (IPCC) 5th Assessment Report, details of which are
in the following references that were added to the ISO Bibliography:

a) 2019 Refinement to 2006 IPCC Guidelines for National Greenhouse Gas Inventories
b) Summary Report on 2019 Refinement to 2006 IPCC Guidelines for National Greenhouse Gas
Inventories

NOTE 1 – Where appropriate, the words “Technical Report” are read as “Technical Reference”.

NOTE 2 – Where numerical values are expressed as decimals, the comma is read as a full point.

This TR is a provisional standard made available for application over a period of three years.
The aim is to use the experience gained to update the TR so that it can be adopted as a
Singapore Standard. Users of the TR are invited to provide feedback on its technical content,
clarity and ease of use. Feedback can be submitted using the form provided in the TR. At the end
of the three years, the TR will be reviewed, taking into account any feedback or other
considerations, to further its development into a Singapore Standard if found suitable.

Attention is drawn to the possibility that some of the elements of this Technical Reference may
be the subject of patent rights. Enterprise Singapore shall not be held responsible for identifying
any or all of such patent rights.

NOTE

1. Singapore Standards (SSs) and Technical References (TRs) are reviewed periodically to keep abreast of technical
changes, technological developments and industry practices. The changes are documented through the issue of
either amendments or revisions. Where SSs are deemed to be stable, i.e. no foreseeable changes in them, they will be
classified as “Mature Standards”. Mature Standards will not be subject to further review, unless there are requests to
review such standards.

2. An SS or TR is voluntary in nature except when it is made mandatory by a regulatory authority. It can also be cited
in contracts making its application a business necessity. Users are advised to assess and determine whether the SS or
TR is suitable for their intended use or purpose. If required, they should refer to the relevant professionals or experts
for advice on the use of the document. Enterprise Singapore and the Singapore Standards Council shall not be liable
for any damages whether directly or indirectly suffered by anyone or any organisation as a result of the use of any SS
or TR. Although care has been taken to draft this standard, users are also advised to ensure that they apply the
information after due diligence.

3. Compliance with a SS or TR does not exempt users from any legal obligations.

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Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national
standards bodies (ISO member bodies). The work of preparing International Standards is
normally carried out through ISO technical committees. Each member body interested in a
subject for which a technical committee has been established has the right to be represented on
that committee. International organizations, governmental and non-governmental, in liaison
with ISO, also take part in the work. ISO collaborates closely with the International
Electrotechnical Commission (IEC) on all matters of electrotechnical standardization.

International Standards are drafted in accordance with the rules given in the ISO/IEC Directives,
Part 2.

The main task of technical committees is to prepare International Standards. Draft International
Standards adopted by the technical committees are circulated to the member bodies for voting.
Publication as an International Standard requires approval by at least 75 % of the member
bodies casting a vote.

In exceptional circumstances, when a technical committee has collected data of a different kind
from that which is normally published as an International Standard (“state of the art”, for
example), it may decide by a simple majority vote of its participating members to publish a
Technical Report. A Technical Report is entirely informative in nature and does not have to be
reviewed until the data it provides are considered to be no longer valid or useful.

ISO/TR 14069 was prepared by Technical Committee ISO/TC 207, Environmental management,
Subcommittee SC 7, Greenhouse gas management and related activities.

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Introduction

ISO 14064-1 enables organizations around the world to quantify greenhouse gas (GHG)
emissions and removals. This Technical Report uses the principles and process from
ISO 14064-1 to develop guidance on quantification and reporting of GHG for organizations.

This Technical Report is consistent with the objective of building on existing International
Standards and protocols on corporate GHG inventories, and incorporates many of the key
concepts and requirements stated in the GHG Protocol by the World Business Council for
Sustainable Development/World Resources Institute in References [4] and [5]. Some of these
concepts have been adapted to suit this Technical Report. Users of this Technical Report are
encouraged to refer to References [4] and [5] for additional guidance on applying the relevant
concepts and requirements.

ISO 14064-1 identifies three types of emissions:

a) direct emissions;

b) energy indirect emissions (associated with purchases of electricity and heat);

c) “other indirect emissions”.

Direct emissions correlate to “scope 1”, energy indirect emissions to “scope 2” and other
indirect emissions to “scope 3” as defined by the GHG Protocol corporate standard (see
Reference [4]).

In tackling climate change, there is a convergence of interests between organizations, national

and regional regulators and international negotiators on the need to develop methods of
quantifying GHG emissions and providing reliable tools to do so.

This Technical Report is intended to assist users in the application of ISO 14064-1, using
guidelines and examples and to provide transparency in the quantification of emissions and
their reporting.

This Technical Report enables an organization to do the following:

― enhance the transparency and consistency of reported GHG emissions (direct, energy
indirect and other indirect), establish a classification of categories for all emissions,
especially the indirect emissions, and recommend this classification for all ISO 14064-1
inventories;

― choose or develop the method of calculating emissions;

― differentiate, whenever necessary, the three main types of organization that are addressed
in this Technical Report:

― a facility or production site (spatially delimited) providing goods (industry) and/or

services (tertiary), belonging to a private or public organization;

― a private or public organization with several facilities/sites and/or subsidiaries, and

needing consolidation procedures;
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― a local authority that produces both direct and indirect emissions, from both its own
operations and services provided within a specific territory: the services provided
to a community (roads, cleaning, transport, gardens, etc.) can be delivered directly
by the public authority or under mixed forms (outsourced activities, delegations,
concession, etc.);

― report GHG emissions and removals, using a simplified format to make the report easier to
understand.

This Technical Report is intended to give guidance on the quantification of a GHG emissions
inventory within the selected boundaries of an organization. It differs from the process of
product carbon footprinting (see ISO 14067), whose primary focus are the emissions from the
life cycle of a product.

The objective of this Technical Report is to offer organizations guidance on the quantification
and reporting of their GHG inventory, using a process that incorporates the principles of
relevance, completeness, consistency, accuracy and transparency. This kind of GHG inventory is
expressed as net global warming potential in carbon dioxide equivalent (CO2e).

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Greenhouse gases — Quantification and reporting of GHG

emissions for organizations — Guidance for the application
of ISO 14064-1

1 Scope
This Technical Report describes the principles, concepts and methods relating to the
quantification and reporting of direct and indirect greenhouse gas (GHG) emissions for an
organization. It provides guidance for the application of ISO 14064-1 to greenhouse gas
inventories at the organization level, for the quantification and reporting of direct emissions,
energy indirect emissions and other indirect emissions.

This Technical Report describes for all organizations, including local authorities, the steps for:

― establishing organizational boundaries, in accordance with either a control approach

(financial or operational) or an equity share approach;

― establishing operational boundaries, by identifying direct emissions and energy indirect

emissions to be quantified and reported, as well as any other indirect emissions the
organization chooses to quantify and report; for each category of emission, guidance is
provided on specific boundaries and methodologies for the quantification of GHG emissions
and removals;

― GHG reporting: guidance is provided to promote transparency regarding the boundaries,

the methodologies used for the quantification of direct and indirect GHG emissions and
removals, and the uncertainty of the results.

A table of correspondence between the numbering of ISO 14064-1:2006 and this Technical
Report is provided in Annex A.

The examples and case studies presented in this Technical Report are not exclusive and non-
exhaustive. The values of the emission or removal factors mentioned in the examples are given
for illustrative purposes only. A non-exhaustive list of database references is provided in Annex
B.

2 Normative references
The following referenced documents are indispensable for the application of this document. For
dated references, only the edition cited applies. For undated references, the latest edition of the
referenced document (including any amendments) applies.

ISO 14064-1:2006, Greenhouse gases — Part 1: Specification with guidance at the organization
level for quantification and reporting of greenhouse gas emissions and removals

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