ISO 14064-5:2026 provides guidance on planning, risk assessment, and remote execution of activities and techniques for internal or external (e.g. first-, second-, and third-party) verification/validation of greenhouse gas (GHG) declarations.The need for this document arises from the awareness that with the shift of auditing to digital environments , from satellite data and drones to virtual audits, new risks emerge.
A limited physical presence brings greater detection and control risks, and a greater need for robust, risk-based approaches.
ISO 14064-5 provides guidance for addressing this change, helping to ensure that trust, credibility and consistency are maintained, even when verification occurs remotely.
It is applicable to cases where a verifier determines that the circumstances defined in ISO 14064-3:2019, 6.1.4.2 do not require an in-person on-site or facility visit , or where a validator determines that an evidence collection plan may include remote activities and techniques as defined in ISO 14064-3:2019, 7.1.6.
Remotely applied activities and techniques may be used by a verifier for activities such as people and document screening, analytical testing, recalculation, estimation testing, cross-checking, and reconciliation when a verifier's risk assessment does not require the use of on-site activities and techniques.
Remotely applied activities and techniques may be used by a validator when their use does not compromise the validator's ability to assess whether the characteristics of the GHG activities (see ISO 14064-3:2019, Clause 7) will meet the needs of the intended users.
This document is applicable to verifications/validations using:
- a combination of activities and techniques applied remotely and on-site;
- exclusively activities and techniques applied remotely.