ISO 14064:1-2018 classifies a company’s GHG emissions into 6 ‘Categories’.
Category 1: Direct GHG emissions and removals.
- Direct emissions from stationary combustion are the consequence of the combustion of any type of fuel (fossil or biomass) burnt in stationary (fixed) equipment, such as heaters, gas turbines, and boilers.
- Direct emissions from mobile combustion are the consequence of fuel burnt in transport equipment, such as motor vehicles, trucks, ships, aircraft, locomotives forklift trucks.
- Direct fugitive emissions from the release of GHGs in anthropogenic systems come from systems that extract, process, store, and deliver fossil fuels, equipment leaks, agricultural operations, and uncontrolled decomposition of waste material from such sources as landfills, composting facilities, wastewater treatment, and other waste management processes.
Category 2: Indirect GHG emissions from imported energy.
- Indirect emissions from imported energy (steam, heating, cooling, and compressed air) including GHG emissions related to the production of energy consumed by the organization through a physical network (steam, heating, cooling, and compressed air), excluding electricity.
Category 3: Indirect GHG emissions from transportation.
- Emissions from upstream transport for goods are emissions from freight services that are paid for by the organization.
- Emissions from downstream transport for goods are emissions from freight services due to the first purchasers or other purchasers throughout the supply chain but not paid for by the organization.
- Emissions from employee commuting include emissions related to the transportation of employees from their homes to their workplaces.
- Emissions from business travels are mainly due to fuel burnt in mobile sources of combustion.
Category 4: Indirect GHG emissions from products and services used by organizations.
- Emissions from purchased goods are emissions associated with the fabrication of the product.
- Emissions from capital goods (production and non-production related capital products) are emissions from goods that are purchased and amortized by the organization.
- Emissions from the disposal of solid and liquid waste include landfill, incineration, biological treatment, or recycling process depending upon the characteristics of the waste and its treatment.
Category 5: Indirect GHG emissions associated with the use of products from the organization.