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1、INTERNATIONAL STANDARD ISO 14064-3 First edition 2006-03-01 Reference number ISO 14064-3:2006(E) ISO 2006 Greenhouse gases Part 3: Specification with guidance for the validation and verification of greenhouse gas assertions Gaz effet de serre Partie 3: Spcifications et lignes directrices pour la val
2、idation et la vrification des dclarations des gaz effet de serre ISO 14064-3:2006(E) ii ISO 2006 All rights reserved PDF disclaimer This PDF file may contain embedded typefaces. In accordance with Adobes licensing policy, this file may be printed or viewed but shall not be edited unless the typeface
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5、vent that a problem relating to it is found, please inform the Central Secretariat at the address given below. ISO 2006 All rights reserved. Unless otherwise specified, no part of this publication may be reproduced or utilized in any form or by any means, electronic or mechanical, including photocop
6、ying and microfilm, without permission in writing from either ISO at the address below or ISOs member body in the country of the requester. ISO copyright office Case postale 56 CH-1211 Geneva 20 Tel. + 41 22 749 01 11 Fax + 41 22 749 09 47 E-mail copyrightiso.org Web www.iso.org Published in Switzer
7、land ISO 14064-3:2006(E) ISO 2006 All rights reserved iii Contents Page 1Scope 1 2Terms and definitions 1 3Principles 5 3.1General . 5 3.2Independence 6 3.3Ethical conduct 6 3.4Fair presentation . 6 3.5Due professional care . 6 4Validation and verification requirements 6 4.1Validators or verifiers 6
8、 4.2Validation and verification process . 6 4.3Level of assurance, objectives, criteria and scope of the validation or verification 8 4.4Validation or verification approach 8 4.5Assessment of the GHG information system and its controls . 9 4.6Assessment of GHG data and information . 10 4.7Assessment
9、 against validation or verification criteria 10 4.8Evaluation of the GHG assertion . 10 4.9Validation and verification statement 10 4.10Validation or verification records . 11 4.11Facts discovered after the validation or verification . 11 Annex A (informative) Guidance for use of this part of ISO 14
10、064 12 Bibliography . 34 ISO 14064-3:2006(E) iv ISO 2006 All rights reserved Foreword ISO (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
11、 technical committees. 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 and non-governmental, in liaison with ISO, also take part in the work. ISO collaborates cl
12、osely with the International 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. Dr
13、aft International Standards adopted by the technical committees are circulated to the member bodies for voting. Publication as an International Standard requires approval by at least 75 % of the member bodies casting a vote. Attention is drawn to the possibility that some of the elements of this doc
14、ument may be the subject of 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
15、1: Specification with guidance 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
16、3: Specification with guidance for the validation and verification of greenhouse gas assertions ISO 14064-3:2006(E) ISO 2006 All rights reserved v Introduction 0.1Climate change has been identified as one of the greatest challenges facing nations, governments, business and citizens over future decad
17、es. Climate change has implications for both human and natural systems 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 greenhouse gas (GHG) conc
18、entrations 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 reporting organization- or company-level GHG inventor
19、ies. It includes requirements for determining GHG emission boundaries, quantifying an organizations GHG emissions and removals and identifying specific company actions or activities aimed at improving GHG management. It also includes requirements and guidance on inventory quality management, reporti
20、ng, internal auditing and the organizations responsibilities in verification activities. ISO 14064-2 focuses on GHG projects or project-based activities specifically designed to reduce GHG emissions or increase GHG removals. It includes principles and requirements for determining project baseline sc
21、enarios and for monitoring, quantifying and reporting project performance relative to the baseline scenario and 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 or verifying GHG p
22、rojects. It describes the process for GHG-related validation or verification and specifies components such as validation or verification planning, assessment procedures and the evaluation of organization or project GHG assertions. This part of ISO 14064 can be used by organizations or independent pa
23、rties to validate or verify GHG assertions. Figure 1 displays the relationships between the three parts of ISO 14064. 0.2ISO 14064 is expected to benefit organizations, governments, project proponents and stakeholders worldwide by providing clarity and consistency for quantifying, monitoring, report
24、ing and validating or verifying GHG 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 reduction
25、s and removal enhancements, 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
26、 in GHG removals, 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)volunt
27、ary initiatives: for 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 national reporting progra
28、mmes. ISO 14064-3:2006(E) vi ISO 2006 All rights reserved 0.3This part of ISO 14064 provides principles, requirements and guidance for those conducting GHG information validation and verification. It is intended to be useful to a broad range of potential users, including: 1st, 2nd and 3rd party GHG
29、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 mandatory GHG programme administrators; invest
30、or, finance and insurance communities; regulators and those involved in the accreditation and conformity assessment of emissions trading and emission or removal offset programs. Figure 1 Relationship between the parts of ISO 14064 ISO 14064-3:2006(E) ISO 2006 All rights reserved vii 0.4The requireme
31、nts of this part of ISO 14064 describe a process for providing assurance to intended users that an organizations or projects GHG assertions are complete, accurate, consistent, transparent and without material discrepancies. The processes of validation and verification are similar; however, there are
32、 differences in the emphasis of the activities. The process can be applied in two ways: internal and external. Internal applications can use this part of ISO 14064 as a guideline, whereas external applications can use it as a set of requirements. The extent of the validation and verification activit
33、ies depends on the level of assurance required, needs of the intended user, 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 orga
34、nizational GHG emissions or removals; b)quantification of project GHG emission 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 effectivene
35、ss of internal systems and control processes; f)performance or effectiveness of operational processes. Clause 3 describes the principles and fundamentals of validation and verification. These will help the user to appreciate the essential nature of validation and verification and they are a necessar
36、y prelude to the requirements in Clause 4 for conducting the validation of GHG projects and the verification of organizations or GHG project assertions. These requirements include the establishment of validation or verification objectives, criteria and scope (including the level of assurance require
37、d), coordination of validation or verification activities, development of a validation 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 the testing of the organizati
38、ons or GHG projects controls. This clause also provides requirements for the drafting and communication of the validation or verification statement. The guidance contained in the informative Annex A provides additional information for validation and verification under a range of GHG programmes or co
39、nditions. Annex A provides guidance on the validation and verification requirements contained in Clause 4, but does not include mandatory requirements. 0.5Some clauses require users of this part of ISO 14064 to explain the use of certain approaches or decisions taken. Explanation will generally incl
40、ude documentation of the following: How approaches were used or decisions taken. Why approaches were chosen or decisions made. Some clauses require users of this part of ISO 14064 to justify the use of certain approaches or decisions taken. Justification will generally include documentation of the f
41、ollowing: How approaches were used or decisions taken. Why approaches were chosen or decisions made. Why alternative approaches were not chosen. . viii INTERNATIONAL STANDARDISO 14064-3:2006(E) ISO 2006 All rights reserved 1 Greenhouse gases Part 3: Specification with guidance for the validation and
42、 verification of greenhouse gas assertions 1Scope This part of ISO 14064 specifies principles and requirements and provides guidance for those conducting or managing the validation and/or verification of greenhouse gas (GHG) assertions. It can be applied to organizational or GHG project quantificati
43、on, including GHG quantification, monitoring and reporting carried out in accordance with ISO 14064-1 or ISO 14064-2. This part of ISO 14064 specifies requirements for selecting GHG validators/verifiers, establishing the level of assurance, objectives, criteria and scope, determining the validation/
44、verification approach, assessing GHG data, information, information systems and controls, evaluating GHG assertions and preparing validation/verification statements. ISO 14064 is GHG programme neutral. If a GHG programme is applicable, requirements of that GHG programme are additional to the require
45、ments of ISO 14064. NOTEIf a requirement of ISO 14064 prohibits an organization or GHG project proponent from complying with a requirement of the GHG programme, the requirement of the GHG programme takes precedence. 2Terms and definitions For the purposes of this document, the following terms and de
46、finitions apply. 2.1 greenhouse gas GHG gaseous constituent of the atmosphere, both natural and anthropogenic, that absorbs and emits radiation at specific wavelengths within the spectrum of infrared radiation emitted by the Earths surface, the atmosphere, and clouds NOTEGHGs include carbon dioxide
47、(CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs) and sulfur hexafluoride (SF6). 2.2 greenhouse gas source physical unit or process that releases a GHG into the atmosphere 2.3 greenhouse gas sink physical unit or process that removes a GHG from the atmosph
48、ere 2.4 greenhouse gas reservoir physical unit or component of the biosphere, geosphere or hydrosphere with the capability to store or accumulate a GHG removed from the atmosphere by a greenhouse gas sink (2.3) or a GHG captured from a greenhouse gas source (2.2) ISO 14064-3:2006(E) 2 ISO 2006 All r
49、ights reserved NOTE 1The total mass of carbon contained in a GHG reservoir at a specified point in time could be referred to as the carbon stock of the reservoir. NOTE 2A GHG reservoir can transfer greenhouse gases to another GHG reservoir. NOTE 3The collection of a GHG from a GHG source before it enters the atmosphere and storage of the collected GHG in a GHG reservoir could be referred to as GHG capture and storage. 2.5 greenhouse gas emission total mass of a GHG release