Templates and records · ISO 14064 · Clause 6.1

ISO 14064-1 emission sources inventory template

The complete list of everything within the boundaries that emits greenhouse gases: boilers, vehicles, refrigeration equipment, purchased electricity and the significant indirect emissions.

In one sentence

The emission sources inventory lists every source and sink within the boundaries, with its facility, category, the gases it emits, the activity data that measures it and the person responsible for that data, because ISO 14064-1 requires the sources and sinks contributing to emissions and removals to be identified and documented (6.1).

Content reviewed on 17 October 2026

Where the standard requires it: ISO 14064 · Clause 6.1 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.
Type of information: Mandatory document Documented information to be maintained (6.1)
Who fills it in: Footprint lead Each source has a data owner: maintenance, fleet, administration
When: At the start of each inventory cycle And whenever facilities, vehicles or equipment are added
How long it is kept: Set by the organisation The standard requires procedures for retaining documents and records (8.2) but sets no period. Keep everything from the base year onwards, since a recalculation may mean going back to the original data.

What the standard requires

What ISO 14064 demands and what it leaves to your judgement

The standard asks you to identify and document the sources that emit greenhouse gases and the sinks that remove them, classified into the categories of clause 5.2.4: direct emissions and the five indirect categories.

There is no need to invent sources: fuel use, refrigerant top-ups, electricity and transport usually account for most of a services or light industrial company’s footprint. What gets forgotten most often is leakage of fluorinated gases.

Read it in context: Emissions inventory, in the ISO 14064 Academy

Structure

Fields the template should include

Facility or activity
Source or sink
Category (direct, or indirect 2 to 6)
Gases emitted (CO₂, CH₄, N₂O, fluorinated gases)
Activity data and unit
Data origin and owner
Equivalent GHG Protocol scope, if used

Example

Example: the logistics operator’s sources (fictitious company)

Company, people and figures are fictitious: the example only shows what a properly completed record looks like.

Field	Content
Own fleet	58 lorries · diesel · category 1 · litres from fuel cards · fleet manager
Forklifts	LPG · category 1 · kg purchased · warehouse manager
Cold stores	Refrigerant top-ups · category 1 · kg recharged per maintenance contractor’s report · maintenance
Electricity	Three warehouses and offices · category 2 · kWh per invoice · administration
Subcontracted transport	Category 3 · tonne-kilometres per customer · traffic office
Purchased packaging	Category 4 · kg per supplier · purchasing

At the audit

Mistakes auditors commonly flag

Refrigerant leaks from air-conditioning or refrigeration equipment are missing.
Leased company vehicles are left out.
Sources with no data owner, whose data arrives late and incomplete.
Sources added mid-year that never make it into the inventory.

In Kimobox

How this record is kept in Kimobox

1The emission sources in each scope are kept as a versioned record.
2Each source is linked to the process or facility that generates it.
3Activity data is recorded per source, and the system calculates and consolidates the inventory.

Frequently asked questions

What people ask us before getting started

What is a sink?

Anything that removes greenhouse gases from the atmosphere, such as woodland owned by the company. Most companies have no sinks within their boundaries, and it is enough to state this.

How do categories relate to scopes?

ISO 14064-1 category 1 matches scope 1; category 2 matches scope 2; categories 3 to 6 share out the emissions the GHG Protocol groups under scope 3.

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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.
Greenhouse Gas Protocol — Corporate Accounting and Reporting Standard WRI and WBCSD · Revised edition