ISO 14064-1, ISO 14067 and Scope 1–3: what is the difference?
An organisational greenhouse-gas inventory and a product carbon footprint answer different questions.
Choose the object before choosing the standard
An organisational greenhouse-gas inventory and a product carbon footprint answer different questions. ISO 14064-1 addresses an organisation’s emissions and removals; ISO 14067 addresses a product carbon footprint using a life-cycle approach. Scope 1, 2 and 3 are accounting categories, not three interchangeable certificates. State the reporting entity or product, period, intended audience and required output before commissioning a calculation. A management-system certificate under ISO 14001 does not establish either footprint. Under GHG Protocol, Scope 1 covers direct emissions from owned or controlled operations; Scope 2 covers generation of purchased or acquired electricity, steam, heating and cooling consumed; Scope 3 covers other upstream and downstream value-chain emissions outside Scope 2. Fuel combustion in owned or controlled operations remains Scope 1. These categories do not replace the selected ISO classification.
The same electricity record can support different studies
Suppose a factory makes two products using one electricity meter. The organisational inventory considers the selected organisational boundary and reporting period. A product study needs a defensible allocation and life-cycle boundary for the specified product. Dividing the annual total by all units without checking production differences is not automatically valid. Likewise, a corporate Scope 3 category total is not a ready-made footprint for one product. Keep assumptions, exclusions and allocation choices visible rather than forcing unlike results into a comparison.
Accounting and independent assurance are separate outputs
GHG Protocol provides corporate, purchased-energy and value-chain accounting resources; its Corporate Standard is not a procedure for conducting verification. Specify any independent assurance separately, with the applicable criteria, statement boundary and assessment method. ISO 14064-3 concerns verification and validation of greenhouse-gas statements. A verified corporate inventory does not automatically verify every product claim. The receiving customer or reporting programme may impose additional acceptance conditions, which must be identified before the work starts.
Preparation support and its limits
Kayra can support boundary definition, data mapping, calculation review and report preparation within an agreed consultancy scope. The organisation supplies and approves its underlying information. Independent assessment, programme acceptance and official decisions remain separate. These worked examples are hypothetical, not local customer events. No QRS or Kayra verification accreditation, fixed fee, guaranteed conclusion or universal legal obligation is asserted here.
Primary method sources and application limits
Updated: 3 October 2026. Use the authorised text of the selected published method and identify any additional reporting-programme requirements. If independent assurance is required, check the assessor’s actual activity and scope through the relevant official register before commissioning the work.
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