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)AMERICAN NATIONAL STANDARD Greenhouse gases Part 3: Speci
2、fication with guidance for the validation and verification of greenhouse gas assertions Approved as an American National Standard by: American Society for Quality August 16, 2006 American National Standards: An American National Standard implies a consensus of those substantially concerned with is s
3、cope and provisions. An American National Standard is intended as a guide to aid the manufacturer, the consumer, and the general public. The existence of an American National Standard does not in any respect preclude anyone, whether he or she has approved the standard or not, from manufacturing, pur
4、chasing, or using products, processes, or procedures not conforming to the standard. American National Standards are subject to periodic review and users are cautioned to obtain the latest edition. Caution Notice: This American National Standard may be revised or withdrawn at any time. The procedure
5、s of the American National Standards Institute require that action be taken to reaffirm, revise, or withdraw this standard no later than five years from the date of publication. Purchasers of American National Standards may receive current information on all standards by calling of writing the Ameri
6、can National Standards Institute. ANSI/ISO/ASQ E14064-3:2006(E)iii 2006 by ASQCopyright Protection Notice for the ANSI/ISO/ASQ E14064-3:2006(E) Standard.This standard is subject to copyright claims of ISO, ANSI, and ASQ. Not for resale. No part of this publication may be reproduced in any form, incl
7、uding an electronic retrieval system, without the prior written permission of ASQ. All requests pertaining to the ANSI/ISO/ASQ E14064-3:2006(E) Standard should be submitted to ASQ.Note: As used in this document, the term “International Standard” refers to the American National Standard adoption of t
8、his and other International Standards.ASQ will consider requests for change and information on the submittal of such requests regarding this Standard. All requests should be in writing to the attention of the Standards administrator at the address below.ASQ Mission: The American Society for Quality
9、advances individual and organizational performance excellence worldwide by providing opportunities for learning, quality improvement, and knowledge exchange.Published by:ANSI/ISO/ASQ E14064-3:2006(E)ivAlso available from ASQ Quality Press: ANSI/ASQ E4-2004: Quality systems for environmental data and
10、 technology programs Requirements with guidance for use ANSI/ASQ ANSI/ISO/ASQ QE19011S-2004: Guidelines for quality and/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 Envi
11、ronmental and Sustainability Reporting J. Emil Morhardt ISO 14015:2001 Environmental Management: Environmental assessment 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,
12、or visit our Web site at http:/qualitypress.asq.org. ANSI/ISO/ASQ E14064-3:2006(E)v(This page is intentionally left blank.) 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 Valid
13、ation and verification requirements 64.1 Validators or verifiers 64.2 Validation and verification 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 control
14、s . 94.6 Assessment of GHG data and information . 104.7 Assessment against validation 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
15、. 11Annex A (informative) Guidance for use of this part of ISO 14064 12Bibliography . 34ANSI/ISO/ASQ E14064-3:2006(E)viiForewordISO (the International Organization for Standardization) is a worldwide federation of national standards bodies(ISO member bodies). The work of preparing International Stan
16、dards 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, governmental andnon-governmental, in liaison with ISO, also take
17、 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/IEC Directives, Part 2.The main task of technical committees is to
18、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 bodies casting a vote.Attention is drawn to the possibility that
19、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 management.ISO 14064 consists of the following parts, under the general
20、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, monitoring and reporting ofgreenhouse gas emission reductions or
21、 removal enhancements Part 3: Specification with guidance for the validation and verification of greenhouse gas assertionsANSI/ISO/ASQ E14064-3:2006(E)viiiIntroduction0.1 Climate change has been identified as one of the greatest challenges facing nations, governments,business and citizens over futur
22、e decades. Climate change has implications 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)
23、concentrations in the Earths atmosphere. Such GHG initiatives rely on the 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 invento
24、ries. It includes requirements for determining 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
25、, internal auditing and the organizations responsibilities in verificationactivities.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 baselinescenario
26、s and for monitoring, quantifying and reporting 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.
27、It describes the process for GHG-related validation or verification and specifiescomponents 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 val
28、idate or verify GHG assertions.Figure 1 displays 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 valida
29、ting or verifyingGHG inventories or projects. Specifically, use of ISO 14064 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 en
30、hancements, facilitate the development and implementation 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,
31、 and facilitate the crediting and trade of GHG emission reductions or removal 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: f
32、or example, participation in voluntary GHG registry or reporting initiatives;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 E
33、14064-3:2006(E)ix0.3 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 potential users, including:1st, 2ndand 3rdparty GHG validators and verifiers; organizations and
34、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 mandatory GHG programme administrators; investor, finance and insurance communities; regul
35、ators 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)x0.4 The requirements of this part of ISO 14064 describe a process for providing assura
36、nce to intended usersthat an 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 appli
37、ed in two ways: internal and external. Internalapplications 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,
38、 objectives of the validation or verification activities, 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 emissi
39、on reductions or removal enhancements;c) conformity 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
40、 of operational processes.Clause 3 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 Clause 4 for conducting the validation of GHG
41、projects and the verification of organizations 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 valida
42、tion or verification approach of an organizations or 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 draftin
43、gand communication of the validation or verification 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 cont
44、ained 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 appr
45、oaches were chosen or decisions made.Some clauses require users of this part of ISO 14064 to justify the use of certain approaches or decisionstaken. Justification will generally include documentation of the following: How approaches were used or decisions taken. Why approaches were chosen or decisi
46、ons made. Why alternative approaches were not chosen.ANSI/ISO/ASQ E14064-3:2006(E)xiINTERNATIONAL STANDARD ANSI/ISO/ASQ E14064-3:2006(E)Greenhouse gases Part 3:Specification with guidance for the validation and verification of greenhouse gas assertions1ScopeThis part of ISO 14064 specifies principle
47、s and requirements and provides guidance for those conducting ormanaging the validation and/or verification of greenhouse gas (GHG) assertions. It can be applied toorganizational or GHG project quantification, including GHG quantification, monitoring and reporting carried outin accordance with ISO 1
48、4064-1 or ISO 14064-2. This part of ISO 14064 specifies requirements for selecting GHG validators/verifiers, establishing the level ofassurance, objectives, criteria and scope, determining the validation/verification approach, assessing GHGdata, information, information systems and controls, evaluat
49、ing GHG assertions and preparingvalidation/verification statements.ISO 14064 is GHG programme neutral. If a GHG programme is applicable, requirements of that GHGprogramme are additional to the requirements of ISO 14064.NOTE If a requirement of ISO 14064 prohibits an organization or GHG project proponent from complying with arequirement of the GHG programme, the requirement of the GHG programme takes precedence.2 Terms and definitionsFor the purposes of this document, the following terms and definitions apply.2
