Templates and records · ISO 14064

ISO 14064 templates and records

Ten records that turn a carbon footprint into an inventory a verifier can check: from organisational boundaries to the report and the verifier’s findings.

In one sentence

ISO 14064-1 requires you to document the organisational and reporting boundaries, the criteria for deciding which indirect emissions are significant, the emission sources, the data and factors used to quantify them, the base year and its recalculation policy, the uncertainty assessment and the content of the report; the reduction activities in clause 7 are voluntary under the standard, although in Spain Royal Decree 214/2025 obliges certain companies to publish a reduction plan.

Content reviewed on 17 October 2026

Current edition: ISO 14064-1:2018 For organisation-level greenhouse gas inventories
Emission categories: Direct plus five indirect categories The 2018 edition replaced the scope-based split of the previous edition
Verification: ISO 14064-3:2019 Verification and validation of greenhouse gas statements
Obligation in Spain: Royal Decree 214/2025 Annual footprint and reduction plan for companies required to report non-financial information (art. 11)
Minimum scope of the Royal Decree footprint: Direct emissions and purchased energy Registering scope 3 is voluntary (art. 6.3)

Contents

ISO 14064 templates and records

Clauses are cited using the numbering of ISO 14064-1:2018, the current edition for organisation-level inventories. Verification is governed by ISO 14064-3:2019.

Frequently asked questions

What people ask us before getting started

Which records are mandatory under ISO 14064-1?

Those that underpin the inventory: the organisational boundaries and consolidation approach, the reporting boundaries with the significance criteria for indirect emissions, sources and sinks, the quantification methodology and data, the base year with its review procedure, the uncertainty assessment and the report with its minimum content. Reduction initiatives are optional.

Are ISO 14064 and the GHG Protocol compatible?

Yes. They share principles and consolidation approaches. ISO 14064-1 classifies emissions as direct plus five indirect categories, whereas the GHG Protocol uses scopes 1, 2 and 3; the two classifications can be cross-referenced within the same inventory.

Who has to calculate their footprint in Spain?

Under article 11 of Royal Decree 214/2025, companies required to file a non-financial information statement under the Commercial Code and the Capital Companies Act, along with certain state public bodies. They must calculate their footprint every year, draw up a reduction plan covering at least five years and publish both on their website.

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Sources

Where each figure comes from

References to the official text in force. If a standard is revised, this page is updated and the review date says so.

ISO 14064-1:2018 — Greenhouse gases. Part 1: Specification with guidance at the organization level for quantification and reporting of greenhouse gas emissions and removals ISO · 2018 ed.
ISO 14064-3:2019 — Greenhouse gases. Part 3: Specification with guidance for the verification and validation of greenhouse gas statements ISO · 2019 ed.
Greenhouse Gas Protocol — Corporate Accounting and Reporting Standard WRI and WBCSD · Revised edition
Real Decreto 214/2025, de 18 de marzo (Royal Decree creating the register of carbon footprint, offsetting and carbon dioxide removal projects, and making carbon footprint calculation and reduction plans mandatory) BOE-A-2025-7439 · 12 April 2025
Carbon footprint and reduction plan registration: calculation guide and emission factors MITECO (Spanish Ministry for the Ecological Transition) · Official register page

ISO 14064 templates and records

In one sentence

ISO 14064 templates and records

Organisational boundaries

Significance of indirect emissions

Emission sources inventory

Activity data

Emission factors

Base year and recalculation

Uncertainty assessment

GHG inventory report

Verification findings

Emissions reduction plan

What people ask us before getting started

Which records are mandatory under ISO 14064-1?

Are ISO 14064 and the GHG Protocol compatible?

Who has to calculate their footprint in Spain?

Keep your ISO 14064 records without loose templates

Related pages

ISO 14064, without folders or surprises

ISO 14064 · Greenhouse gases (GHG)

Where each figure comes from