> For the complete documentation index, see [llms.txt](https://kb.bravegen.com/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://kb.bravegen.com/carbon/configuration/reporting-frameworks/iso14064-2018.md). # ISO14064:2018 Classify carbon inventory items using ISO 14064-1:2018 categories in BraveGen Carbon. BraveGen Carbon supports the classification of your carbon [inventory items](/carbon/core-concepts/inventory-items.md) via ISO 14064:2018 category, alongside [GHG Protocol Scope and Category](/carbon/configuration/reporting-frameworks/ghg-protocol.md), [NGERS](/carbon/configuration/reporting-frameworks/ngers.md), [PCAF](/carbon/configuration/reporting-frameworks/pcaf.md), and any [custom frameworks](/carbon/configuration/reporting-frameworks/custom-frameworks.md) your organisation uses. ISO14064:2018 is enabled under **Carbon Settings → Frameworks**. Once enabled, map each inventory item to a category and subcategory via an [inventory rule](/carbon/core-concepts/inventory-items/inventory-rules.md), or directly on a [spend-based inventory item](/carbon/core-concepts/inventory-items/spend-based-inventory.md). {% hint style="info" %} The ISO14064:2018 field only appears on an inventory item when the framework is enabled for your organisation. {% endhint %} ### About the standard ISO 14064-1:2018 is the international standard, published by the International Organization for Standardization, that specifies principles and requirements at the organisation level for quantifying and reporting greenhouse gas emissions and removals. It's widely used as the quantification basis for third-party GHG verification and for climate certification schemes, including Toitū carbonreduce in New Zealand. Rather than the three Scopes used by the GHG Protocol, ISO 14064-1:2018 structures an organisation's GHG statement into **six categories**. Categories group emissions and removals by the mechanism through which they occur, not by ownership tier or value-chain position alone. ### The six categories {% hint style="info" %} ISO 14064-1:2018 does not prescribe a fixed list of emission sources within each category. Your organisation identifies and reports the sources relevant to its own [reporting boundary](/carbon/configuration/reporting-settings/reporting-boundaries.md) and [materiality](/carbon/configuration/reporting-settings/materiality.md) assessment. BraveGen provides a fixed set of subcategories. If you have different subcategory requirements it may be worth creating a [Custom Framework](/carbon/configuration/reporting-frameworks/custom-frameworks.md) instead. {% endhint %}
Category 1 — Direct GHG emissions and removals Emissions and removals from GHG sources and sinks owned or controlled by the organisation. Equivalent to Scope 1. Includes: * 1.1 Direct emissions from stationary combustion — fuel burned in fixed equipment such as boilers, heaters, and turbines * 1.2 Direct emissions from mobile combustion — fuel burned in organisation-owned or controlled vehicles, vessels, and aircraft * 1.3 Direct process emissions and removals from industrial processes — emissions from industrial or chemical processes, e.g. cement, chemicals, and manufacturing * 1.4 Direct fugitive emissions from the release of GHGs in anthropogenic systems — unintended releases, including refrigerant leaks and equipment venting * 1.5 Direct emissions from land use, land use change and forestry (LULUCF) — changes in carbon stock from controlled land and forestry activities
Category 2 — Indirect GHG emissions from imported energy Emissions from the generation of imported energy consumed by the organisation. Equivalent to Scope 2. Includes: * 2.1 Indirect emissions from imported electricity * 2.2 Indirect emissions from imported energy {% hint style="info" %} Upstream emissions from producing the imported energy (e.g. well-to-tank fuel emissions) are excluded from this category — see [Category 4.](#category-4-indirect-ghg-emissions-from-products-used-by-the-organisation) {% endhint %}
Category 3 — Indirect GHG emissions from transportation Emissions from the transportation of products, people, and other materials by sources outside the organisation's boundary. Includes: * 3.1 Emissions from upstream transport and distribution for goods * 3.2 Emissions from downstream transport and distribution for goods * 3.3 Emissions from employee commuting * 3.4 Emissions from client and visitor transport * 3.5 Emissions from business travel
Category 4 — Indirect GHG emissions from products used by the organisation Emissions embedded in goods and services the organisation acquires, on a cradle-to-supplier basis. Includes: * 4.1 Emissions from purchased goods — emissions from producing materials and goods the organisation buys, including (well-to-tank) emissions from fuel and energy production any any other fuel or energy-related activities not included in [Category 2](#category-2-indirect-ghg-emissions-from-imported-energy) * 4.2 Emissions from capital goods — equipment, machinery, and buildings * 4.3 Emissions from the disposal of solid and liquid waste — landfill, incineration, biological treatment, and recycling of waste generated in operations * 4.4 Emissions from the use of leased assets — assets the organisation leases from another party * 4.5 Other purchased services — e.g. consulting, cleaning, and maintenance
Category 5 — Indirect GHG emissions associated with the use of products from the organisation Emissions occurring after the organisation's production phase, across the downstream life of its products. Includes: * 5.1 Emissions or removals from the usage of product — emissions from a product's use over its expected lifetime * 5.2 Emissions from downstream leased assets — assets the organisation owns and leases to others * 5.3 Emissions from end of life stage of the product * 5.4 Emissions from investments — equity, debt, and project finance held by the organisation * Franchises
Category 6 — Indirect GHG emissions from other sources * 6.1 Any organization-specific emission (or removal) that cannot be reported in any other category The standard gives no standard examples for this category. Organisations define its scope based on materiality, so contents will vary between organisations.
### Additional categories BraveGen provides additional categories to allow for reporting that falls outside the 6 categories defined by the standard. These are:
Removals & Reductions — Removal activities and offsets * **Nature-based Removals** (afforestation, reforestation, soil carbon, blue carbon) * **Technological Removals** (direct air capture, BECCS, enhanced weathering/mineralisation) * **Purchased Emission Reductions** (offsets/credits) * **Certified Renewable Energy Certificates** (RECs/GOs) {% hint style="info" %} For both Nature-based Removals and Technological Removals, record the storage duration/permanence of each removal activity (temporary–biogenic vs. long-term–geological) and its monitoring/verification status. This is not currently structured within the BraveGen system. {% endhint %}
Other — Supplemental Reporting Categories * **Scope 0** – a flexible 'catch-all' for any other emissions or values you want to report * **Biomass Combustion** (Biogenic CO₂) - direct parity with the GHG Protocol category. * **Forestry** - emissions/removals from forestry activity. * **GHG Stock Liability** - carbon stock decrease (e.g. standing forest loss). * **Forestry Liabilities** — liabilities from harvesting or deforestation. * **Beyond Value Chain Mitigation** (optional) — only needed if pursuing SBTi's Corporate Net-Zero Standard; tracked entirely outside the gross inventory total, never netted against Categories 1–6.
### How ISO 14064:2018 relates to the GHG Protocol The 2018 edition of ISO 14064-1 removed the direct reference to GHG Protocol Scopes that appeared in the 2006 edition. Mapping between the two frameworks is common practice, not a requirement of the standard, so treat the correspondence below as a starting point rather than a fixed rule. | ISO 14064:2018 category | GHG Protocol equivalent | | ------------------------------------------------------------ | ---------------------------------------------------------------------------------------------------------------------------- | | Category 1 — Direct | [Scope 1](/carbon/configuration/reporting-frameworks/ghg-protocol/scopes-and-categories/scope-1.md) | | Category 2 — Indirect, imported energy | [Scope 2](/carbon/configuration/reporting-frameworks/ghg-protocol/scopes-and-categories/scope-2.md) | | Category 3 — Indirect, transportation | [Scope 3](/carbon/configuration/reporting-frameworks/ghg-protocol/scopes-and-categories/scope-3.md) Categories 4, 6, 7, 9 | | Category 4 — Indirect, products used by the organisation | [Scope 3](/carbon/configuration/reporting-frameworks/ghg-protocol/scopes-and-categories/scope-3.md) Categories 1, 2, 3, 5, 8 | | Category 5 — Indirect, use of products from the organisation | [Scope 3](/carbon/configuration/reporting-frameworks/ghg-protocol/scopes-and-categories/scope-3.md) Categories 10–15 | | Category 6 — Indirect, other sources | No direct Scope 3 equivalent — organisation-defined | {% hint style="warning" %} Category 3 groups transport-related emissions by mechanism, not by value-chain stage. An inventory item mapped to GHG Protocol Scope 3 Category 6 (Business Travel) or Category 7 (Employee Commuting) will usually correspond to **ISO Category 3**, not ISO Category 6 — even though the category numbers look similar. Don't assume matching numbers mean matching content across the two frameworks. {% endhint %} #### Reporting ISO 14064:2018 categories in BraveGen Carbon * Enable ISO14064:2018 in **Carbon Settings → Frameworks** for it to appear as a field on inventory item templates. * Categorise physical-activity items through an [inventory rule](/carbon/core-concepts/inventory-items/inventory-rules.md), and [spend-based](/carbon/core-concepts/inventory-items/spend-based-inventory.md) items directly on the item. * If you report under both the GHG Protocol and ISO14064:2018, categorise each item to both frameworks. Enabling one framework does not populate the other - they classify the same underlying activity data in parallel. * Use consistent category assignment across reporting periods to support year-on-year comparison and assurance. ### Working with ISO14064:2018 alongside other frameworks If you report under both the GHG Protocol and ISO14064:2018, you can categorise the same inventory item against both frameworks. {% hint style="info" %} Note: There is no automatic system linkage between ISO14064:2018 and the GHG Framework {% endhint %} BraveGen Carbon also supports 'split reporting' from a single activity source. This allows you to use a different naming convention, calculation, emission factor or tagging system for the same activity when reported under different frameworks. This is achieved by creating or editing a rule for an activity source and assigning a template for each reporting category. Ensure that each template is configured correctly for the appropriate framework, and does not have any other frameworks enabled (unless you also want them to use the same configuration). ### Related guidance * [Inventory Items](/carbon/core-concepts/inventory-items.md) explains how items are classified and mapped to reporting frameworks. * [Scopes & Categories](/carbon/configuration/reporting-frameworks/ghg-protocol/scopes-and-categories.md) covers the equivalent GHG Protocol structure. * PCAF and NGERS cover BraveGen's other supported reporting frameworks.