ISO 14064-5:2026

Greenhouse gases Part 5: Guidance on activities and techniques used remotely in conducting verification and validation of greenhouse gas statements (Edition 1, 2026)

Abstract
This document gives guidance on planning, evaluating the risks, and conducting activities and techniques remotely for internal or external verification/validation (i.e. first, second and third party) of greenhouse gas (GHG) statements.

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 site or facility visit or a validator determines that an evidence-gathering plan can include activities and techniques performed remotely as defined in ISO 14064-3:2019, 7.1.6.

Activities and techniques applied remotely can be used by a verifier for activities such as inquiry of persons and documents, analytical testing, recalculation, estimate testing, cross-checking and reconciliation when a verifier’s risk assessment does not require the use of on-site activities and techniques.

Activities and techniques applied remotely can be used by a validator when their use does not compromise the validator’s ability to assess whether the characteristics of GHG activities (see ISO 14064-3:2019, Clause 7) will meet the needs of intended users.

This document is applicable to verifications/validations that use:

a combination of activities and techniques applied remotely and on-site;
exclusively activities and techniques applied remotely.
NOTE Legislation can differ from jurisdiction to jurisdiction. It is the user’s responsibility to determine how applicable legal requirements relate to this document.

General information
Status : Published
Publication date : 2026-02
Stage : International Standard published
Edition : 1
Number of pages : 8