EN ISO 14064-3-2012 en Greenhouse gases - Part 3 Specification with guidance for the validation and verification of greenhouse gas assertions《温室气体 温室气体认定用验证和确认的规范与指南》.pdf

1、nullnullnullnullnullnullnull nullnullnullnullnullnullnullnullnullnullnullnullnullnullnullnullnullnull nullnullnullnullnull nullnullnullnull nullnull nullnullnullnullnullnullnullnullnullnullnullnullnull nullnullnullnull nullnullnullnullnullnullnullnull nullnullnull nullnullnull nullnullnullnullnullnu

2、llnullnullnullnull nullnullnull nullnullnullnullnullnullnullnullnullnullnullnull nullnull nullnullnullnullnullnullnullnullnullnull nullnullnull nullnullnullnullnullnullnullnullnullnullnullnullnull nullnullnullnullnullnullnullnullnullnullnull nullnullnullnullnullnullnull nullnullnullnullnullnullnull

3、nullnullnull nullnullnullnullnullnullnullnullnullnull nullnullnullnullnullnull nullnull nullnullnullnullnullnullnullnullnull nullnull nullnullnullnullnullnullnullnullnull nullnullnullBS EN ISO14064-3:2012National forewordThis British Standard is the UK implementation of EN ISO 14064-3:2012. It is id

4、entical to ISO 14064-3:2006 and it supersedes BS ISO 14064-3:2006, which is withdrawn.The UK participation in its preparation was entrusted byTechnical Committee SES/1, Environmental management, to Subcommittee SES/1/7, Greenhouse gas management and related activities.A list of organizations represe

5、nted on this subcommittee can be obtained on request to its secretary.This publication does not purport to include all the necessary provisions of a contract. Users are responsible for its correct application.Compliance with a British Standard cannot confer immunity from legal obligations.BS EN ISO

6、14064-3:2012This British Standard waspublished under the authorityof the Standards Policy andStrategy Committeeon 10 March 2006 The British Standards Institution 2012. Published by BSI Standards Limited 2012.Amendments/corrigenda issued since publicationDate Comments 30 April 2012 This corrigendum r

7、enumbers BS ISO 14064-3:2006 as BS EN ISO 14064-3:2012ISBN 978 0 580 75137 0EUROPEAN STANDARD NORME EUROPENNE EUROPISCHE NORM EN ISO 14064-3 February 2012 ICS 13.020.40 English Version Greenhouse gases - Part 3: Specification with guidance for the validation and verification of greenhouse gas assert

8、ions (ISO 14064-3:2006) Gaz effet de serre - Partie 3: Spcifications et lignes directrices pour la validation et la vrification des dclarations des gaz effet de serre (ISO 14064-3:2006) Treibhausgase - Teil 3: Spezifikation mit Anleitung zur Validierung und Verifizierung von Erklrungen ber Treibhaus

9、gase (ISO 14064-3:2006) This European Standard was approved by CEN on 5 February 2012. CEN members are bound to comply with the CEN/CENELEC Internal Regulations which stipulate the conditions for giving this European Standard the status of a national standard without any alteration. Up-to-date lists

10、 and bibliographical references concerning such national standards may be obtained on application to the CEN-CENELEC Management Centre or to any CEN member. This European Standard exists in three official versions (English, French, German). A version in any other language made by translation under t

11、he responsibility of a CEN member into its own language and notified to the CEN-CENELEC Management Centre has the same status as the official versions. CEN members are the national standards bodies of Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Ger

12、many, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, Switzerland, Turkey and United Kingdom. EUROPEAN COMMITTEE FOR STANDARDIZATION COMIT EUROPEN DE NORMALISATION EUROPISCHES KOMITEE F

13、R NORMUNG Management Centre: Avenue Marnix 17, B-1000 Brussels 2012 CEN All rights of exploitation in any form and by any means reserved worldwide for CEN national Members. Ref. No. EN ISO 14064-3:2012: EForeword The text of ISO 14064-3:2006 has been prepared by Technical Committee ISO/TC 207 “Envir

14、onmental management” of the International Organization for Standardization (ISO) and has been taken over as EN ISO 14064-3:2012 by CCMC. This European Standard shall be given the status of a national standard, either by publication of an identical text or by endorsement, at the latest by August 2012

15、, and conflicting national standards shall be withdrawn at the latest by August 2012. Attention is drawn to the possibility that some of the elements of this document may be the subject of patent rights. CEN and/or CENELEC shall not be held responsible for identifying any or all such patent rights.

16、According to the CEN/CENELEC Internal Regulations, the national standards organizations of the following countries are bound to implement this European Standard: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland

17、, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, Switzerland, Turkey and the United Kingdom. Endorsement notice The text of ISO 14064-3:2006 has been approved by CEN as a EN ISO 14064-3:2012 without any modification. BS

18、 EN ISO 14064-3:2012 EN ISO 14064-3:2012 (E)iiiContents Page1 Scope 12 Terms and definitions 13 Principles 53.1 General . 53.2 Independence 63.3 Ethical conduct 63.4 Fair presentation . 63.5 Due professional care . 64 Validation and verification requirements 64.1 Validators or verifiers 64.2 Validat

19、ion and verification process . 64.3 Level of assurance, objectives, criteria and scope of the validation or verification 84.4 Validation orverification approach 84.5 Assessment of the GHG information system and its controls . 94.6 Assessment of GHG data and information . 104.7 Assessment against val

20、idation or verification criteria 104.8 Evaluation of the GHG assertion . 104.9 Validation and verification statement 104.10 Validation or verification records . 114.11 Facts discovered after the validation or verification . 11Annex A (informative) Guidance for use of this part of ISO 14064 12 Biblio

21、graphy . 34BS EN ISO 14064-3:2012 EN ISO 14064-3:2012 (E)ivForewordISO (the International Organization for Standardization) is a worldwide federation of national standards bodies (ISO member bodies). The work of preparing International Standards is normally carried out through ISO technical committe

22、es. Each member body interested in a subject for which a technical committee has been established has the right to be represented on that committee. International organizations, governmental andnon-governmental, in liaison with ISO, also take part in the work. ISO collaborates closely with the Inter

23、national Electrotechnical Commission (IEC)on all matters of electrotechnical standardization.International Standards are drafted in accordance with the rules given in the ISO/IEC Directives, Part 2.The main task of technical committees is to prepare International Standards. Draft International Stand

24、ards adopted by the technical committees are circulated to the member bodies for voting. Publication as anInternational Standard requires approval by at least 75 % of the member bodies casting a vote.Attention is drawn tothe possibility that some of the elements of this document may be the subject o

25、f patent rights. ISO shall not be held responsible for identifying any or all such patent rights.ISO 14064-3 was prepared by Technical Committee ISO/TC 207, Environmental management.ISO 14064 consists of the following parts, under the general title Greenhouse gases : Part 1: Specification with guida

26、nce at the organization level for quantification and reporting of greenhouse gas emissions and removals Part 2: Specification with guidance at the project level for quantification, monitoring and reporting of greenhouse gas emission reductions or removal enhancements Part 3: Specification with guida

27、nce forthe validation and verification of greenhouse gas assertionsBS EN ISO 14064-3:2012 EN ISO 14064-3:2012 (E)vIntroduction0.1 Climate change has been identified as one of the greatest challenges facing nations, governments,business and citizens over future decades. Climate change has implication

28、s for both human and naturalsystems and could lead to significant changes in resource use, production and economic activity. In response,international, regional, national, and local initiatives are being developed and implemented to limit greenhousegas (GHG) concentrations in the Earths atmosphere.

29、Such GHG initiatives rely on the quantification,monitoring, reporting and verification of GHG emissions and/or removals.ISO14064-1 details principles and requirements for designing, developing, managing and reportingorganization- or company-level GHG inventories. It includes requirements for determi

30、ning GHG emissionboundaries, quantifying an organizations GHG emissions and removals and identifying specific companyactions or activities aimed at improving GHG management. It also includes requirements and guidance oninventory quality management, reporting, internal auditing and the organizations

31、responsibilities in verificationactivities.ISO14064-2 focuses on GHG projects or project-based activities specifically designed to reduce GHGemissionsor increase GHG removals. It includes principles and requirements for determining project baselinescenarios and for monitoring, quantifying and report

32、ing project performance relative to the baseline scenarioand provides the basis for GHG projects to be validated and verified.This part of ISO 14064 details principles and requirements for verifying GHG inventories and validating orverifying GHG projects. It describes the process for GHG-related val

33、idation or verification and specifiescomponents such as validation or verification planning, assessment procedures and the evaluation oforganization or project GHG assertions.This part of ISO14064 can be used by organizations or independentparties to validate or verify GHG assertions.Figure 1 displa

34、ys the relationships between the three parts of ISO 14064.0.2 ISO 14064 is expected to benefit organizations, governments, project proponents and stakeholdersworldwide by providing clarity and consistency for quantifying, monitoring, reporting and validating or verifyingGHG inventories or projects.

35、Specifically, use of ISO 14064 couldenhance the environmental integrity of GHG quantification,enhance the credibility, consistency and transparency of GHG quantification, monitoring and reporting,including GHG project emission reductions and removal enhancements,facilitate the development and implem

36、entation of an organizations GHG management strategies and plans;facilitate the development and implementation of GHG projects,facilitate the ability to track performance and progress in the reduction of GHG emissions and/or increase inGHG removals,andfacilitate the crediting and trade of GHG emissi

37、on reductions or removal enhancements.Users of ISO 14064 could find benefit from some of the following applications:a) corporate riskmanagement: for example, the identification and management of risks and opportunities;b) voluntary initiatives: for example, participation in voluntary GHG registry or

38、 reporting initiatives;c) GHG markets: for example, the buying and selling of GHG allowances orcredits;d) regulatory/government reporting: for example, credit for early action, negotiated agreements or nationalreporting programmes.BS EN ISO 14064-3:2012 EN ISO 14064-3:2012 (E)vi0.3 This part of ISO

39、14064 provides principles, requirements and guidance for those conducting GHGinformation validation and verification. It is intended to be useful to a broad range of potential users, including:1st, 2 nd and 3 rd party GHG validators and verifiers;organizations and individuals involved in developing

40、and commissioning GHG projects;organizations conducting internal audits of theirGHG information;organizations involved in GHG validatoror verifier training;voluntary and mandatory GHG programme administrators;investor, finance and insurance communities;regulators and those involved in the accreditat

41、ion and conformity assessment of emissions trading andemission or removal offset programs.Figure1Relationship betweenthe parts of ISO 14064BS EN ISO 14064-3:2012 EN ISO 14064-3:2012 (E)vii0.4 The requirements of this partof ISO14064 describe a process for providing assurance to intended usersthat an

42、 organizations or projects GHG assertions are complete, accurate, consistent, transparent and withoutmaterial discrepancies. The processes of validation and verification are similar; however, there are differencesin the emphasis of the activities. The process can be applied in two ways: internal and

43、 external. Internalapplications can use this part of ISO 14064 as a guideline, whereas external applications can use it asa set ofrequirements.The extent of the validation and verification activities depends onthe level of assurance required,needs of the intended user,objectives of the validation or

44、 verification activities, andthe validation or verification criteria.A GHG assertion can be a statement about different aspects of performance, such as the following:a) quantification of organizational GHG emissions or removals;b) quantification of project GHG emission reductions or removal enhancem

45、ents;c) conformity with the requirements of ISO14064-1 or ISO 14064-2;d) compliance with the principles and requirements of regulatory regimes or GHG programmes;e) performance or effectiveness of internal systems and control processes;f) performance or effectiveness of operational processes.Clause 3

46、 describes the principles and fundamentals of validation and verification. These will help the user toappreciate the essential nature of validation and verification and they are a necessary prelude to therequirements in Clause4 for conducting the validation of GHGprojects and the verification of org

47、anizations orGHG project assertions. These requirements include the establishment of validation or verification objectives,criteria and scope (including the level of assurance required), coordination of validation or verification activities,development of a validation or verification approach of an

48、organizations or GHG projects GHG information,establishment of appropriate sampling regimes forthe validation and verification of GHGinformation, and thetestingofthe organizations orGHG projects controls. This clause also provides requirements forthe draftingand communication of the validation or ve

49、rification statement.The guidance contained in the informative AnnexA provides additional information for validation and verificationunder a range of GHG programmes or conditions. Annex A provides guidance on the validation and verificationrequirements contained in Clause4, but does not include mandatory requirements.0.5 Some clauses require users of this part of ISO 14064 to explain the use of certain approaches or decisionstaken. Explanation will generally include documentation of the following:How approaches were u