Sustainability and circular economy / Carbon footprint ISO 14064-1, GHG PI and ISO 14067

Carbon footprint ISO 14064-1, GHG PI and ISO 14067

Climate change caused by human activity is one of the greatest challenges worldwide. This phenomenon associated with the concept of “global warming” is presented as one of the great challenges that our organizations must face.

The Carbon Footprint is the total quantification of greenhouse gases (GHG) emitted directly or indirectly due to the activity of an organization, a product or a service. It is therefore an inventory of GHG, measured in tons of CO2 equivalent. It takes into account the emissions of gases that generate the greenhouse effect and are established in the Kyoto Protocol: CO2, CH4, N2O, PFCs, HFCs, SF6 and NF3.

Climate change is having significant impacts on resource availability, economic activity and human health. Changes in weather patterns are already evident in large areas of the world. Both the public and private sectors are responding to this reality by developing and implementing international, national, regional and local initiatives to mitigate greenhouse gas (GHG) concentrations. Organizations need to respond to the urgent demands of stakeholders.

registro verificacion huella de carbono The carbon footprint has benefits at different levels:

Absolute knowledge of our product, service or organization. We identify the most important points of improvement both at an environmental and economic level (a reduction in an organization’s consumption can be linked to economic savings),
Communication to the different stakeholders. Transparent and verifiable information is essential to maintain an organization’s reputation. In addition, it is required by many buyers with green purchasing and contracting requirements,,
Definition of the plan towards decarbonization,
Facilitates monitoring of the performance of organizations in reducing GHG.

Currently, there are different initiatives for calculating the carbon footprint, each one adapted to the reality and specific objectives of the organization. The most important ones are:

ISO 14064-1:2018, specification with guidance at the organization level for quantification and reporting of greenhouse gas emissions and removals,
GHG Protocol (Greenhouse Gas Protocol),
ISO 14067:2018, for the quantification and calculation of the carbon footprint of products,,
Carbon footprint registration, in accordance R.D. 214/2025. The legislation promotes the calculation and reduction of the carbon footprint of Spanish organizations.,
Others, such as PAS 2060 (replaced for ISO 14068-1:2023), Bilan Carbone or the Internacional Wine Protocol.

In companies, the calculation of the carbon footprint is having multiple implications:

Risk management at the corporate level is now essential. Compliance takes into account risks related to climate, financial, regulatory compliance, as well as those related to the supply chain, the product and the customer, litigation, reputational risks and business opportunities (for example, new markets and new business models),
The public image of companies in front of interested parties is fundamental. Participation in voluntary GHG registries or the disclosure of sustainability reports is important,
Regulatory pressure is a fact. As a consequence, GHG markets are emerging, for the purchase and sale of GHG rights or credits.

There are more ambitious global initiatives, such as those related to Declaraciones ambientales tipo III UNE-EN ISO 14025:2010, Environmental Product Declaration (EPD) UNE-EN 15804:2012+A2:2020 or Corporate Environmental Footprint and Product Environmental Footprint (PEF). Here, the GHG calculation is part of a more ambitious project where the environmental impact of a product or organization is analyzed from multiple angles (climate change, ozone layer, eutrophication, acidification, …)

UNE-EN ISO 14064-1:2019

EN ISO 14064-1:2019 or ISO 14064-1:2018 is a profound evolution and improvement with respect to UNE-EN ISO 14064-1:2012. In the current version, the quantification of direct emissions and all indirect emissions is requested. It is an exhaustive calculation of the carbon footprint and not a simple inventory of direct and indirect emissions associated with imported energy.

In addition to the quantification of the carbon footprint, ISO 14064-1 establishes the need for analysis of the results with a comparable base year, as well as the establishment of in-house activities (e.g. training, document control, targets) that integrate seamlessly into management systems based on ISO standards.

The ISO family of standards defines all the requirements of the GHG quantification process. Thus, we have UNE-EN ISO 14064-3:2019 for the verification and validation of GHG declarations, UNE-EN ISO 14065:2021 with the requirements for verification bodies and ISO 14066:2023 which establishes the requirements for the competence of GHG validation and verification teams.

GHG Protocol (Greenhouse Gas Protocol)

The Greenhouse Gas Protocol (GHG Protocol) initiative is an alliance of diverse companies, non-governmental organizations, as well as government entities and other actors, brought together under the coordination of the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD).

Within the framework of this initiative, two interlinked standards are generated:

The corporate accounting and reporting standard of the GHG protocol, which provides a complete guide for those companies interested in quantifying and reporting their greenhouse gas emissions.
The project quantification standard of the GHG protocol, as a guide for quantifying greenhouse gas reductions derived from specific projects.

The GHG Protocol’s Corporate Accounting and Reporting Standard (ECCR) provides standards and methodological approaches for the development of emissions inventories. It was designed with the aim of providing companies with a standardized tool for accounting for their actual emissions. The methodology presents three implementation scopes (scope 1, 2 and 3) that respond to the typology of emissions considered in the calculation (direct, indirect from generation and other indirect). The GHG Protocol establishes scopes 1 and 2 (emissions inventory) as required and scope 3 (carbon footprint calculation) as optional.

Footprint registry, offsetting and CO2 absortion projects R.D. 214/2025

The Register, Regulated by R.D. 214/2025 of 18 March, indicates the efforts of Spanish organisations to calculate and reduce greenhouse gas emissions generated by their activity. All registered footprints are compulsorily accompanied by a reduction plan.

The registration of a carbon footprint and emissions reduction is based on the following criteria:

The minimum scope required for registration is Scope 1 and Scope 2 greenhouse gas emissions. Scope 3 is optional and may also be registered.
All Scope 3 emissions (and Scope 1 and 2 emissions for non-SMEs or SMEs with process emissions) shall be verified by an independent third party.
A carbon footprint reduction plan must be in place.

Law 7/2021 on Climate Change and Energy Transition establishes modifications to R.D. 163/2014. As of January 1, 2025, organizations regulated by Law 11/2018 must register their carbon footprint and emissions reduction plan. These are companies that meet at least 2 of the following requirements:

More than 250 employees.
Sales exceeding 40 million euros.
Financial assets exceeding 20 million euros.

UNE-EN ISO 14067:2019

EN ISO 14067:2018 defines the principles, requirements and guidelines for quantifying the carbon footprint at product level. The purpose of ISO 14067 is to quantify GHG emissions associated with the life cycle stages of a product, starting with the extraction of resources and raw materials, production and manufacturing, use and finally the end of the product’s useful life. It is a carbon footprint system covering all emissions, both direct and indirect.

UNE-EN ISO 14064-2:2019

EN ISO 14064-2 provides project-level guidance for the quantification, monitoring and reporting of activities aimed at achieving reductions in greenhouse gas emissions or increases in greenhouse gas (GHG) removals.

The standard includes requirements for planning a GHG project, identification and selection of GHG sources, sinks and reservoirs (SRSs) relevant to the project and the baseline scenario, monitoring, quantification, documentation and reporting of GHG project performance and the quality of management data.

What methodology to use?

The choice of emissions quantification system depends on the level of detail with which the organization intends to understand its contribution to climate change, as well as the objectives it intends to set in terms of reduction.

The simplest systems measure direct and indirect emissions caused by imported energy (e.g. electricity). They create an emissions inventory. Due to their lower complexity and information requirements, they are more suitable for companies seeking internal or external communication or the design of emissions reduction plans.

Today, the most sophisticated systems calculate direct emissions and all indirect emissions. This is the correct calculation of the “Carbon Footprint”. The greater accuracy and correctness of the carbon footprint makes it the appropriate tool for decision-making throughout the company’s supply chain, the design of precise emission reduction strategies and for obtaining climate neutrality certifications.

Finally, it should be noted that the use of these systems is not mutually exclusive. The use of one system or another depends on the particular needs of each company and the objectives it has at any given time.

ISO 14001 and EMAS environmental management systems

Organizations with an ISO 14.001 or EMAS environmental management system know that the carbon footprint is the appropriate system for quantifying, verifying and disclosing their progress in environmental matters, in reducing GHG emissions, in their goal of “zero” emissions. The environmental declaration associated with the EMAS regulation is the ideal framework for communicating the company’s carbon footprint.

We provide solutions

Since 2017, OAK ,has been developing consultancy projects in the field of sustainability and life cycle analysis. Our contribution to the projects is the quantification of the carbon footprint, preparation of reports and calculation tools, establishment of reduction or minimization plans and presentation and communication of the conclusions to the auditing company.

Our clients are organisations of all kinds that value the services of a consultancy with more than 20 years of experience in sustainability projects. As a result of our knowledge, we can propose coherent, professional and straightforward methodologies that facilitate the achievement of the organisation’s goals.

Our knowledge of environmental sciences allows us to select the system and quantification tools appropriate to the organization’s objectives and to vary and adapt them as the company evolves or faces new challenges.

OAK advises companies to ensure regulatory compliance, including the preparation of the report and support for registration with the Spanish Office of Climate Change or the different autonomous bodies.

Our team of professionals has the multidisciplinary training and experience required for carbon footprint projects according to the different regulations and protocols.

With our services, companies can ensure an efficient transition to the new regulations, improving their sustainability and competitiveness in the market.

Solutions

UNE-EN ISO 14001:2015 Environmental management systems

Organization Environmental Footprint (OEF) and Product Environmental Footprint (PEF)

UNE-EN ISO 14025:2010 Type III environmental declarations

This solution is aimed at

Organizations and companies from any sector and level of turnover, but especially those that have mandatory compliance:

More than 250 employees,
Turnover exceeding 40 million euros,
Financial assets exceeding 20 million euros.

What our customers get

Carbon footprint calculation, in accordance with recognised regulations and standards such as the GHG Protocol and ISO 14064, covering scopes 1, 2 and 3, as required..

Registration and verification of the carbon footprint by the Ministerio para la Transición Ecológica y el Reto Demográfico (MITECO SPAIN) or a verifying entity (Aenor, BSI, SGS, etc.).

Registration and verification of the carbon footprint before autonomous bodies (Illes Balears, Navarra, Andalucia, …).

Design and development of GHG emission reduction plans, adapted to the specific needs and objectives of each company.

Synergies

Carbon Footprint projects can be easily combined with any initiative in the field of sustainability and circular economy.

UNE-EN ISO 14025:2010 Type III environmental declarations

UNE-EN 15804:2012+A2:2020 Environmental Product Declaration (EPD)

Organization Environmental Footprint (OEF) and Product Environmental Footprint (PEF)

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