Templates and records · ISO 14064 · Clause 9.3

Greenhouse gas inventory report template

The document that summarises the year’s inventory and is put forward for verification or published: what the standard says must not be missing.

In one sentence

The greenhouse gas inventory report describes the organisation, the boundaries, emissions and removals by category and by gas, the base year, the methodology, the factors and the uncertainty, because clause 9.3.1 of ISO 14064-1 sets out the mandatory content of the report, alongside further recommended and optional information.

Content reviewed on 17 October 2026

Where the standard requires it: ISO 14064 · Clause 9.3 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 record Mandatory report content (9.3.1)
Who fills it in: Footprint lead Top management approves it before it goes to the verifier or is published
When: Once a year After the year’s data is closed; if there is verification, beforehand
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 plan the report —purpose, intended users, frequency, format— and sets minimum content: the organisation and person responsible, the period, the boundaries, quantified direct and indirect emissions, the base year, quantification approaches and any changes, factors, the uncertainty assessment and a statement that it has been prepared in accordance with the standard, among other points.

If the report has been verified, it must say so, together with the type of verification and the level of assurance.

In Spain, companies covered by article 11 of Royal Decree 214/2025 must publish their footprint and reduction plan on their website, free of charge and in an accessible form.

Read it in context: External verification, in the ISO 14064 Academy

Structure

Fields the template should include

Organisation, person responsible and period
Organisational and reporting boundaries
Direct and indirect emissions by category, in t CO₂e
Breakdown by gas where required
Base year and recalculations
Methodology, factors and changes to them
Exclusions and their justification
Uncertainty assessment
Statement of conformity with the standard, and verification if any

Example

Example: summary of the 2025 report (fictitious company)

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

Field	Content
Organisation and period	Navarro Brothers Logistics Ltd (fictitious) · 1 January to 31 December 2025
Category 1 direct	3,310 t CO₂e
Category 2 imported energy	365 t CO₂e
Categories 3 and 4	1,960 t CO₂e
Total	5,635 t CO₂e · −6.8 % against the recalculated base year
Base year	2023, recalculated following the addition of a warehouse
Verification	External verification to ISO 14064-3 at a limited level of assurance

At the audit

Mistakes auditors commonly flag

A single total is published with no breakdown by category and no explanation of the boundaries.
The report says nothing about exclusions or why they were made.
The reduction is measured against a base year that has not been recalculated.
The report claims conformity with the standard without including the mandatory content.

In Kimobox

How this record is kept in Kimobox

1The system calculates and consolidates the total inventory from the recorded data.
2The final emissions statement is kept as a controlled document.
3The carbon footprint history by year is available on the dashboard.

Frequently asked questions

What people ask us before getting started

Is verification of the report mandatory?

ISO 14064-1 does not require it in itself. Some programmes, customers or rules do: for example, the CSRD sustainability report requires external assurance, and the Ministry’s register has its own rules for entering the footprint.

Can the same report be used for the Ministry’s register?

The data, yes, but the register has its own form and requires the official factors for scopes 1 and 2. If you plan to register, it makes sense to use those factors in the inventory from the outset.

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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.
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