1、 AMERICAN NATIONAL STANDARD Greenhouse gases Part 3: Specification with guidance for the validation and verification of greenhouse gas assertions AMERICAN SOCIETY FOR QUALITY P.O. BOX 3005 MILWAUKEE, WI 53201-3005 ANSI/ISO/ASQ E14064-3:2006(E)Copyright American Society for Quality Provided by IHS un
2、der license with ASQ Not for ResaleNo reproduction or networking permitted without license from IHS-,-,-AMERICAN NATIONAL STANDARD Greenhouse gases Part 3: Specification with guidance for the validation and verification of greenhouse gas assertions Approved as an American National Standard by: Ameri
3、can Society for Quality August 16, 2006 American National Standards: An American National Standard implies a consensus of those substantially concerned with is scope and provisions. An American National Standard is intended as a guide to aid the manufacturer, the consumer, and the general public. Th
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11、 Not for ResaleNo reproduction or networking permitted without license from IHS-,-,-Also available from ASQ Quality Press: ANSI/ASQ E4-2004: Quality systems for environmental data and technology programs Requirements with guidance for use ANSI/ASQ ANSI/ISO/ASQ QE19011S-2004: Guidelines for quality a
12、nd/or environmental management systems auditing ANSI/ISO/ASQ Effective Implementation of ISO 14001 Marilyn Block Clean, Green and Read All Over: Ten Rules for Effective Corporate Environmental and Sustainability Reporting J. Emil Morhardt ISO 14015:2001 Environmental Management: Environmental assess
13、ment of sites and organizations (EASO) ISO The Management System Auditors Handbook Joe Kausek To request a complimentary catalog of ASQ Quality Press publications, call 800-248-1946, or visit our Web site at http:/qualitypress.asq.org. ANSI/ISO/ASQ E14064-3:2006(E)vCopyright American Society for Qua
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15、without license from IHS-,-,-Contents 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 Validation and verificati
16、on process . 64.3 Level of assurance, objectives, criteria and scope of the validation or verification 84.4 Validation or verification approach 84.5 Assessment of the GHG information system and its controls . 94.6 Assessment of GHG data and information . 104.7 Assessment against validation or verifi
17、cation 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 12Bibliography . 34ANSI/IS
18、O/ASQ E14064-3:2006(E)viiCopyright American Society for Quality Provided by IHS under license with ASQ Not for ResaleNo reproduction or networking permitted without license from IHS-,-,-ForewordISO (the International Organization for Standardization) is a worldwide federation of national standards b
19、odies(ISO member bodies). The work of preparing International Standards is normally carried out through ISOtechnical committees. Each member body interested in a subject for which a technical committee has beenestablished has the right to be represented on that committee. International organizations
20、, governmental andnon-governmental, in liaison with ISO, also take part in the work. ISO collaborates closely with the InternationalElectrotechnical Commission (IEC) on all matters of electrotechnical standardization.International Standards are drafted in accordance with the rules given in the ISO/I
21、EC Directives, Part 2.The main task of technical committees is to prepare International Standards. Draft International Standardsadopted 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
22、 bodies casting a vote.Attention is drawn to the possibility that some of the elements of this document may be the subject of patentrights. 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 manage
23、ment.ISO 14064 consists of the following parts, under the general title Greenhouse gases: Part 1: Specification with guidance at the organization level for quantification and reporting of greenhousegas emissions and removals Part 2: Specification with guidance at the project level for quantification
24、, monitoring and reporting ofgreenhouse gas emission reductions or removal enhancements Part 3: Specification with guidance for the validation and verification of greenhouse gas assertionsANSI/ISO/ASQ E14064-3:2006(E)viiiCopyright American Society for Quality Provided by IHS under license with ASQ N
25、ot for ResaleNo reproduction or networking permitted without license from IHS-,-,-Introduction0.1 Climate change has been identified as one of the greatest challenges facing nations, governments,business and citizens over future decades. Climate change has implications for both human and naturalsyst
26、ems 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. Such GHG initiatives rely on the
27、 quantification,monitoring, reporting and verification of GHG emissions and/or removals.ISO 14064-1 details principles and requirements for designing, developing, managing and reportingorganization- or company-level GHG inventories. It includes requirements for determining GHG emissionboundaries, qu
28、antifying 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 responsibilities in verificatio
29、nactivities.ISO 14064-2 focuses on GHG projects or project-based activities specifically designed to reduce GHGemissions or increase GHG removals. It includes principles and requirements for determining project baselinescenarios and for monitoring, quantifying and reporting project performance relat
30、ive 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 validation or verification and s
31、pecifiescomponents such as validation or verification planning, assessment procedures and the evaluation oforganization or project GHG assertions. This part of ISO 14064 can be used by organizations or independentparties to validate or verify GHG assertions.Figure 1 displays the relationships betwee
32、n 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. Specifically, use of ISO 14
33、064 could enhance 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 implementation of an organizat
34、ions 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, and facilitate the crediting and trade of GHG emission reductions or rem
35、oval enhancements.Users of ISO 14064 could find benefit from some of the following applications:a) corporate risk management: for example, the identification and management of risks and opportunities;b) voluntary initiatives: for example, participation in voluntary GHG registry or reporting initiati
36、ves;c) GHG markets: for example, the buying and selling of GHG allowances or credits;d) regulatory/government reporting: for example, credit for early action, negotiated agreements or nationalreporting programmes.ANSI/ISO/ASQ E14064-3:2006(E)ixCopyright American Society for Quality Provided by IHS u
37、nder license with ASQ Not for ResaleNo reproduction or networking permitted without license from IHS-,-,-0.3 This part of ISO 14064 provides principles, requirements and guidance for those conducting GHGinformation validation and verification. It is intended to be useful to a broad range of potentia
38、l users, including:1st, 2ndand 3rdparty GHG validators and verifiers; organizations and individuals involved in developing and commissioning GHG projects; organizations conducting internal audits of their GHG information; organizations involved in GHG validator or verifier training; voluntary and ma
39、ndatory GHG programme administrators; investor, finance and insurance communities; regulators and those involved in the accreditation and conformity assessment of emissions trading andemission or removal offset programs.Figure 1 Relationship between the parts of ISO 14064ANSI/ISO/ASQ E14064-3:2006(E
40、)xCopyright American Society for Quality Provided by IHS under license with ASQ Not for ResaleNo reproduction or networking permitted without license from IHS-,-,-0.4 The requirements of this part of ISO 14064 describe a process for providing assurance to intended usersthat an organizations or proje
41、cts 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 external. Internalappl
42、ications can use this part of ISO 14064 as a guideline, whereas external applications can use it as a set ofrequirements.The extent of the validation and verification activities depends on the level of assurance required, needs of the intended user, objectives of the validation or verification activ
43、ities, and the 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 enhancements;c) conformity
44、 with the requirements of ISO 14064-1 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 describes the pr
45、inciples 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 Clause 4 for conducting the validation of GHG projects and the verification of organizations orGH
46、G 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 organizations o
47、r GHG projects GHG information,establishment of appropriate sampling regimes for the validation and verification of GHG information, and thetesting of the organizations or GHG projects controls. This clause also provides requirements for the draftingand communication of the validation or verificatio
48、n statement.The guidance contained in the informative Annex A 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 Clause 4, 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 used or decisions taken. Why approaches were chosen or decisions made
