ISO 14064 is how a greenhouse gas statement is quantified and then independently checked. We build inventories to ISO 14064-1 and the GHG Protocol, prepare them for verification, and issue ISO 14064-3 verification opinions on GHG statements we did not prepare.
ISO 14064 GHG verification in the UAE with ESGweise: organisation-level GHG inventories to ISO 14064-1:2018 and the GHG Protocol, verification readiness for inventories another verifier will test, and independent ISO 14064-3:2019 verification opinions, limited or reasonable, for sustainability reports, lenders and customers. We never verify data we helped prepare.
What is ISO 14064?
ISO 14064 is a three-part ISO standard for quantifying, reporting and verifying greenhouse gas emissions and removals.
- ISO 14064-1:2018 sets the requirements for an organisation's GHG inventory: boundaries, quantification, documentation and reporting of emissions and removals.
- ISO 14064-2:2019 does the same for projects that reduce emissions or enhance removals, against a baseline scenario.
- ISO 14064-3:2019 sets the requirements for verifying and validating GHG statements, for organisations, projects and products.
- ISO 14065:2020 sets the requirements for the bodies that validate and verify environmental information, as a sector application of ISO/IEC 17029:2019.
ISO has started revising Parts 1 and 2; the 2018 and 2019 editions remain the ones to work to. ISO 14064 is not a management system standard: its output is a GHG statement and an opinion on it, not a certificate. For the detail, read our guide to ISO 14064 quantification and verification.
What does ESGweise do under ISO 14064?
We build GHG inventories, prepare them for verification, and verify GHG statements prepared by others; we never verify data we helped prepare.
GHG inventory to ISO 14064-1 and the GHG Protocol
Organisational boundary, source mapping across Scope 1, 2 and 3, emission factors, a calculation workbook with an audit trail, and a base year with a recalculation policy. Part of our carbon footprint and sustainability reporting work.
Verification readiness
For inventories another verifier will test: a pre-verification review against ISO 14064-3, the evidence file and data trail the verifier will sample, and a dry run of their procedures so findings surface before the engagement.
Independent ISO 14064-3 verification
Limited or reasonable assurance on a GHG statement we did not prepare, with a signed verification opinion for sustainability reports, lenders and customers. Part of our assurance practice.
Verification or preparation, never both on the same data. A verifier that checks an inventory it built is reviewing its own work. For any inventory and reporting period, a client gets one or the other from us.
How does ISO 14064-3 verification work?
The verifier agrees the terms, assesses where the GHG statement could be wrong, tests the evidence behind it, and issues a verification opinion.
Agree the engagement
The GHG statement and its boundary, the criteria it was prepared against, limited or reasonable assurance, and the materiality threshold.
Strategic analysis and risk assessment
The sources, data flows and controls reviewed to find where a material misstatement is most likely, which sets the verification plan and the evidence to gather.
Evidence gathering
Meter readings, fuel records and invoices traced to the reported figures, emission factors checked against their sources, emissions recalculated, and site visits where the risk calls for them.
Findings and corrections
Misstatements and nonconformities reported to the organisation, which corrects the statement or explains why not, before the verifier concludes.
Verification opinion
A signed opinion at the agreed level of assurance, reviewed by someone who did not do the fieldwork, with a report that states what was covered.
Who needs GHG verification in the UAE?
Large emitters on the national carbon register, Abu Dhabi facilities above the MRV threshold from Reporting Year 2026, and any company whose lender, customer or report calls for verified emissions.
- National Register for Carbon Credits: under Cabinet Resolution 67 of 2024, entities emitting 500,000 tCO2e or more a year across Scope 1 and 2 must register, and their reports are verified by a verification agency authorised by MOCCAE.
- Federal Decree-Law 11 of 2024: sources designated by MOCCAE or the competent authority must measure, inventory and report their emissions. See the UAE Climate Change Law.
- Abu Dhabi facility MRV: facilities in covered sectors above 25,000 tCO2e of Scope 1 emissions need third-party verification from 2027, starting with Reporting Year 2026, by a verifier accredited with EAD, with a site visit. See Abu Dhabi facility MRV.
- Lenders, customers and sustainability reports: sustainability-linked loans, supplier questionnaires and published reports that need an independent ISO 14064-3 opinion.
- EU CBAM: a separate scheme with EU-accredited CBAM verifiers. An ISO 14064-3 opinion does not replace it. See CBAM.
Where the law calls for a MOCCAE-authorised or EAD-accredited verifier, the facility needs one. Our work there is the inventory, the monitoring plan and the evidence file behind them, and help choosing a verifier.
How much does ISO 14064 work cost?
Quoted as a fixed scope after a short call. Contact us for a quote.
The scope turns on the number of entities and facilities, which scopes and Scope 3 categories are included, the state of the data, the level of assurance and whether site visits are needed. A first inventory typically takes several weeks to a few months; a clean one is far faster to verify.
Want a first estimate of your Scope 1 and 2 emissions before you call? Use our free emissions calculator, which uses the grid factor for your emirate.
ISO 14064 GHG Verification: questions we hear most
What is ISO 14064 verification?
An independent check of a greenhouse gas statement against ISO 14064-3:2019. The verifier agrees the criteria, the level of assurance and the materiality threshold, assesses where the statement could be misstated, tests the evidence behind the numbers, and issues a verification opinion. The statement verified is usually an organisation's inventory prepared to ISO 14064-1, but ISO 14064-3 also covers project and product GHG statements. The result is a verified statement and an opinion, not a certificate for the organisation.
What is the difference between ISO 14064 and the GHG Protocol?
The GHG Protocol Corporate Standard, from WRI and WBCSD, is the accounting framework most companies report against, organised by Scope 1, 2 and 3. ISO 14064-1 is the international standard for quantifying and reporting an organisation's emissions and removals, organised by categories of direct and indirect emissions, with explicit requirements on documentation and on making the inventory verifiable. The two are compatible: we build inventories that meet both, so the same numbers serve a sustainability report and an ISO 14064-3 verification.
Who can verify a GHG statement in the UAE?
It depends on why it is being verified. For the National Register for Carbon Credits under Cabinet Resolution 67 of 2024, the verification agency must be authorised by MOCCAE and accredited to the relevant standards. For Abu Dhabi facility MRV, the verifier must be accredited with EAD, and verifiers on MOCCAE's list are deemed accredited. For a voluntary report, a lender or a customer, an independent verifier working to ISO 14064-3 is the norm. ESGweise issues ISO 14064-3 opinions for those voluntary uses; where the law names an authorised verifier, the facility needs one.
Can the firm that built our inventory also verify it?
No. A verifier that checks data it helped prepare is reviewing its own work, and ISO 14064-3, ISO 14065 and EAD's facility MRV guidance all rule that out. For any given inventory and reporting period, ESGweise either builds and prepares the inventory or verifies it, never both. Where a group needs both, they are scoped to different entities or periods after an independence assessment, and the readiness work is designed so that another verifier can test it without us in the room.
What is the difference between limited and reasonable assurance in GHG verification?
Reasonable assurance is a positive opinion that the GHG statement is fairly stated, supported by detailed testing: tracing meter readings and invoices to the reported figure, recalculating emissions and testing the controls over the data. Limited assurance involves fewer procedures and gives a negatively worded conclusion that nothing has come to the verifier's attention. Abu Dhabi facility MRV requires reasonable assurance. Voluntary reports and loan covenants set the level in the engagement terms.
Does ISO 14064-3 verification satisfy the EU CBAM?
No. From the definitive period, actual embedded emissions reported to an EU importer have to be verified by a CBAM verifier accredited by an EU or EEA national accreditation body, under the CBAM verification rules. An ISO 14064-3 opinion does not substitute for that. A well-built inventory and evidence file still shortens the CBAM verification, because the verifier will test the same meters, invoices and calculations. See our CBAM service for the exporter's side of that work.
How much does ISO 14064 verification cost?
Quoted as a fixed scope after a short call. The scope depends on the number of entities and facilities, which scopes and Scope 3 categories are included, the state of the data and evidence, the level of assurance required and whether site visits are needed. The quote names each of those, so you know exactly what the opinion covers before work starts. Contact us for a quote.
Tell us the reporting year and who will read the statement.
The organisation boundary, the scopes covered, and whether a lender, a registry or your annual report needs it. We confirm inventory work or independent verification, and the fee.