GHG Protocol vs ISO 14064: same emissions, two rulebooks.
The GHG Protocol and ISO 14064-1 measure the same greenhouse gases with compatible methods. The difference is in how they group emissions and how they are checked: the GHG Protocol uses three scopes and is the framework most regulations cite; ISO 14064-1 uses six categories and is a certifiable standard, verified under ISO 14064-3.
The two standards compared.
| GHG Protocol Corporate Standard | ISO 14064-1:2018 | |
|---|---|---|
| Published by | WRI and WBCSD | International Organization for Standardization (ISO) |
| Structure | Scope 1, Scope 2, Scope 3 (15 categories) | Six categories: direct, imported energy, transportation, products used, use of products, other |
| Nature | Accounting and reporting framework | Specification with requirements, designed to be verified |
| Verification | Not certifiable in itself; assured under other standards | Verified or validated against ISO 14064-3 |
| Cited by | ESRS E1, California SB 253, CDP, most customer requests | Tenders, management systems, markets that prefer ISO certification |
| Indirect emissions | Scope 3 reporting optional in the Corporate Standard, rules in the Scope 3 Standard | Significant indirect emissions must be identified and quantified |
Sources: ghgprotocol.org (Corporate and Scope 3 Standards); iso.org (ISO 14064-1:2018, ISO 14064-3:2019).
How the six ISO categories map to the scopes.
| ISO 14064-1 category | Closest GHG Protocol equivalent |
|---|---|
| 1 Direct GHG emissions and removals | Scope 1 |
| 2 Indirect emissions from imported energy | Scope 2 |
| 3 Indirect emissions from transportation | Scope 3: categories 4, 6, 7, 9 |
| 4 Indirect emissions from products the organisation uses | Scope 3: categories 1, 2, 3, 5, 8 |
| 5 Indirect emissions from the use of the organisation's products | Scope 3: categories 10, 11, 12, 13 |
| 6 Indirect emissions from other sources | Remaining Scope 3, for example 14 and 15 |
The mapping is approximate: boundaries between the ISO categories and the Scope 3 categories do not line up exactly, so a dual-standard inventory states which rule it applied to each source.
Choose by who reads the result.
Use the GHG Protocol when the inventory answers a regulation or a customer. ESRS E1, SB 253 and CDP all build on it, and EU and US buyers phrase their supplier requests in scopes.
Use ISO 14064-1 when a tender, a certification scheme or a market asks for an ISO-verified GHG statement, or when the company already runs ISO management systems and wants the inventory audited the same way.
Use both. Because the methods are compatible, one dataset can be reported in scopes and in categories. Habitat builds the inventory once, in Karbon360°, and presents it both ways where a client needs it.
The emissions are the same. What changes is the grouping and who checks it.
Frequently asked.
What is the main difference between the GHG Protocol and ISO 14064?
Are the GHG Protocol and ISO 14064 compatible?
Can you be certified to the GHG Protocol?
Which standard does CSRD use?
What are ISO 14064-2 and ISO 14064-3?
One inventory, any standard.
Tell us who will read your numbers. We build the inventory to the standard they expect, documented for verification.