GATE 2 OF 3 — CBAM FINANCIAL AUTHORISATION|Gate 1: KYC Identity →|Gate 3: Digital Product Passport →
HomeWikiCBAM and ISO 14064: Using GHG Verification Standards for CBAM Compliance

CBAM and ISO 14064: Using GHG Verification Standards for CBAM Compliance

How ISO 14064 greenhouse gas accounting and verification standards align with CBAM embedded emissions reporting requirements.

Published April 2026·Last updated April 2026·carbonborderadjustment.co.za

ISO 14064 and CBAM: The Verification Bridge

ISO 14064 is the international standard for greenhouse gas quantification, monitoring, reporting, and verification. It is directly compatible with the CBAM embedded emissions methodology.

The Three Parts of ISO 14064

| Part | Scope | CBAM Relevance | |---|---|---| | ISO 14064-1 | Organisation-level GHG inventories | Baseline for production facility emissions | | ISO 14064-2 | Project-level GHG reductions | Carbon credit documentation | | ISO 14064-3 | Validation and verification | Third-party verification of CBAM reports |

CBAM Verification vs ISO 14064-3

The EU CBAM Regulation requires embedded emissions to be verified by an accredited verifier following ISO 14064-3 procedural framework. Key alignment: 5% materiality threshold, reasonable assurance standard, risk-based approach, formal written opinion.

Practical Steps for African Exporters

  1. Establish a Monitoring Plan aligned with ISO 14064-1
  2. Implement data collection for Scope 1 and Scope 2 emissions
  3. Engage an ISO 14064-3 accredited verifier
  4. Conduct a pre-verification gap analysis
  5. Maintain records for 5 years

South African Context

South Africa's carbon tax regime already requires ISO 14064-compliant GHG inventories for large emitters. Companies in the carbon tax system have a significant head start on CBAM compliance.

Register at the Digital Product Passport Registry to align your ISO 14064 programme with CBAM requirements.

Frequently Asked Questions

What is ISO 14064 and how does it relate to CBAM?
ISO 14064 is the international standard for greenhouse gas quantification, monitoring, reporting, and verification. ISO 14064-3 governs the verification process that accredited third-party verifiers use when auditing CBAM embedded emissions reports.
Is ISO 14064 certification required for CBAM compliance?
ISO 14064 certification is not mandatory, but it is the most widely recognised framework for the GHG verification that CBAM requires. Most EU-accredited CBAM verifiers follow ISO 14064-3 procedures.
Does South Africa's carbon tax use ISO 14064?
Yes. South Africa's carbon tax regime requires large emitters to conduct ISO 14064-compliant GHG inventories, giving them a significant head start on CBAM compliance.
Share:
Gate 3 — Complete Registration
✓ Gate 1 KYC · ✓ Gate 2 CBAM · Gate 3 DPP →
Digital Product Passport Registry

Complete all three compliance gates — Gate 1 KYC identity verification, Gate 2 CBAM financial authorisation, and Gate 3 Digital Product Passport registration — in one place at the DPP Registry.

Start Three Gates Registration →