To help readers understand ISO 14064-1, ITVC Global introduces the following terms and definitions:

2.1. Greenhouse gas

GHG

A gaseous constituent of the atmosphere, whether natural or produced by human activity, that absorbs and emits radiation at specific wavelengths within the infrared spectrum emitted by the Earth's surface, atmosphere and clouds.

NOTE: GHGs include carbon dioxide (CO₂), methane (CH₄), nitrous oxide (N₂O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs) and sulfur hexafluoride (SF₆).

2.2. Greenhouse gas source

A physical unit or process that releases GHGs into the atmosphere.

2.3. Greenhouse gas sink

A physical unit or process that removes GHGs from the atmosphere.

2.4. Greenhouse gas reservoir

A physical unit or component of the biosphere, geosphere or hydrosphere capable of storing or accumulating a GHG removed from the atmosphere by a greenhouse gas sink (2.3), or a GHG captured from a greenhouse gas source (2.2).

NOTE 1: The total mass of carbon held in a GHG reservoir at a particular time may be referred to as its carbon stock.

NOTE 2: A GHG reservoir can transfer greenhouse gases to another GHG reservoir.

NOTE 3: Collecting a GHG from a source before it enters the atmosphere and storing it in a reservoir may be referred to as GHG capture and storage.

2.5. Greenhouse gas emission

The total mass of GHGs released into the atmosphere over a specified period.

2.6. Greenhouse gas removal

The total mass of GHGs removed from the atmosphere over a specified period.

2.7. Greenhouse gas emission or removal factor

A factor that relates activity data to GHG emissions or removals.

NOTE: A greenhouse gas emission or removal factor may include an oxidation component.

2.8. Direct greenhouse gas emission

A GHG emission from a greenhouse gas source (2.2) owned or controlled by an organization.

NOTE: This standard uses the concepts of operational and financial control to establish an organization's operational boundaries.

2.9. Energy indirect greenhouse gas emission

A GHG emission arising from the generation of imported electricity, heat or steam consumed by an organization.

2.10. Other indirect greenhouse gas emission

A GHG emission, other than an energy indirect emission, that results from an organization's activities but arises from a greenhouse gas source (2.2) owned or controlled by another organization.

2.11. Greenhouse gas activity data

A quantitative measure of an activity that produces GHG emissions or removals.

NOTE: Examples of GHG activity data include fuel, energy or electricity consumed, materials produced, services provided or land area affected.

2.12. Greenhouse gas assertion

A factual and objective declaration or statement made by the responsible party (2.23).

NOTE 1: A GHG assertion may relate to a specific point in time or a period of time.

NOTE 2: A GHG assertion supplied by the responsible party must be clearly identifiable and capable of consistent evaluation or measurement against suitable criteria by a validator (2.34) or a verifier (2.36).

NOTE 3: A GHG assertion may be presented as a greenhouse gas report (2.17) or a GHG project plan.

2.13. Greenhouse gas information system

The policies, processes and procedures used to establish, manage and maintain GHG information.

2.14. Greenhouse gas inventory

The greenhouse gas source (2.2), greenhouse gas sink (2.3), GHG emissions and removals of an organization.

2.15. Greenhouse gas project

An activity or activities that change the conditions identified in a baseline scenario in order to reduce GHG emissions or increase GHG removals.

2.16. Greenhouse gas programme

A voluntary or mandatory regional, national or international system or scheme that registers, accounts for or manages GHG emissions, removals, emission reductions or removal enhancements outside an organization or greenhouse gas project (2.15).

2.17. Greenhouse gas report

A standalone document that communicates an organization's or project's GHG-related information to its intended user (2.24).

NOTE: A GHG report may include a greenhouse gas assertion (2.12).

2.18. Global warming potential

GWP

A factor describing the radiative forcing impact of one unit of mass of a particular GHG relative to one equivalent unit of carbon dioxide over a specified period.

NOTE: Annex C contains global warming potentials compiled by the Intergovernmental Panel on Climate Change.

2.19. Carbon dioxide equivalent

CO₂e

A unit used to compare the radiative forcing of a GHG with that of carbon dioxide.

NOTE 1: Carbon dioxide equivalent is calculated by multiplying the mass of a particular GHG by its global warming potential (2.18).

NOTE 2: Annex C contains global warming potentials compiled by the Intergovernmental Panel on Climate Change.

2.20. Base year

A specified historical period used to compare GHG emissions, removals or other GHG-related information over time.

NOTE: Base-year emissions or removals may be quantified for a specific period, such as one year, or averaged over several periods, such as several years.

2.21. Facility

A single installation, a set of installations or production processes, whether stationary or mobile, that can be defined within a single geographical boundary, organizational unit or production process.

2.22. Organization

A company, corporation, firm, enterprise, authority or institution, or a part or combination of these, whether incorporated or not and whether public or private, that has its own functions and administration.

2.23. Responsible party

The person or persons responsible for providing the GHG assertion (2.12) and supporting GHG information.

NOTE: The responsible party may be individuals or representatives of an organization or project, or the party engaging a validator (2.34) or a verifier (2.36). The validator or verifier may be engaged by the client or another party, such as a GHG programme administrator.

2.24. Intended user

An individual or organization identified in GHG-related reporting as a user who relies on that information to make decisions.

NOTE: The intended user may be the client (2.25), responsible party (2.23), GHG programme administrators, regulators, the financial community or other interested parties, such as local authorities, government agencies or non-governmental organizations.

2.25. Client

The organization or person requesting validation (2.31) or verification (2.36).

NOTE: The client may be the responsible party (2.23), a GHG programme administrator or another interested party.

2.26. Directed action

A specific activity or initiative, not organized as a greenhouse gas project (2.15), implemented by an organization to reduce or prevent direct or indirect GHG emissions or to increase GHG removals.

NOTE 1: TCVN ISO 14064-2 defines a GHG project.

NOTE 2: Directed actions may be continuous or discrete.

NOTE 3: Changes in GHG emissions and removals resulting from directed actions may occur within or outside the organization's boundaries.

2.27. Level of assurance

The degree of assurance required by the intended user (2.24) in the process of validation (2.31) or verification (2.36).

NOTE 1: The level of assurance determines the depth of detail that validators or verifiers build into their plans to establish whether material errors, omissions or misrepresentations are present.

NOTE 2: There are two levels of assurance, reasonable and limited, which lead to differently worded validation or verification statements. See TCVN ISO 14064-3:2011, A.2.3.2 for examples of these statements.

2.28. Materiality

The concept that individual or combined errors, omissions and misrepresentations could affect the greenhouse gas assertion (2.12) and the decisions of the intended user (2.24)

NOTE 1: Materiality is used in designing validation or verification and sampling plans to determine the independent processes needed to reduce the risk that a validator or verifier will fail to detect a material discrepancy (2.29), referred to as detection risk.

NOTE 2: Materiality is used to identify omitted or misstated information that could significantly misrepresent a GHG assertion to intended users and influence their conclusions. Acceptable materiality is determined by the validator, verifier or GHG programme on the basis of the agreed level of assurance. See TCVN ISO 14064-3, A.2.3.8 for an explanation of this relationship.

2.29. Material discrepancy

An individual error, omission or misrepresentation, or a combination of these, in a greenhouse gas assertion (2.12) that could affect the decisions of the intended user (2.24)

2.30. Monitoring

Continuous or periodic assessment of GHG emissions, removals or other GHG-related data.

2.31. Validation

A systematic, independent and documented process for evaluating a greenhouse gas assertion (2.12) in a GHG project plan against agreed validation criteria (2.32).

NOTE 1: In some cases, such as first-party validation, independence can be demonstrated by having no responsibility for developing the GHG data and information.

NOTE 2: The content of a GHG project plan is described in TCVN ISO 14064-2:2011, 5.2.

2.32. Validation criteria

Verification criteria

Policies, procedures or requirements used as a reference against which evidence is compared.

NOTE: Validation and verification criteria may be established by governments, GHG programmes, voluntary reporting initiatives, standards or good practice guidance.

2.33. Validation statement

Verification statement

A formal written declaration to the intended user (2.24) that provides assurance regarding the statements in the greenhouse gas assertion (2.12) of the responsible party (2.23).

NOTE: The validator's or verifier's statement may cover reported GHG emissions, removals, emission reductions or removal enhancements.

2.34. Validator

A competent and independent person or team responsible for conducting a validation and reporting its results.

NOTE: This term may also refer to a validation body.

2.35. Verification

A systematic, independent and documented process for evaluating a greenhouse gas assertion (2.12) against agreed verification criteria (2.32).

NOTE: In some cases, such as first-party verification, independence can be demonstrated by having no responsibility for developing the GHG data and information.

2.36. Verifier

A competent and independent person or team responsible for conducting and reporting a verification.

NOTE: This term may also refer to a verification body.

2.37. Uncertainty

A parameter associated with a quantification result that characterizes the dispersion of values that could reasonably be attributed to the quantity being measured.

NOTE: Uncertainty information normally includes quantitative estimates of dispersion and a qualitative description of its causes.

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Related articles:

Greenhouse gas inventories: guidance on quantification and reporting in accordance with ISO 14064-1

Greenhouse gas inventories in accordance with ISO 14064-1: terms and definitions

List of sectors and facilities required to conduct greenhouse gas inventories

Greenhouse gas inventory reporting templates

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