ISO 14064-5:2026

Greenhouse gases — Part 5: Guidance on activities and techniques used remotely in conducting verification and validation of greenhouse gas statements ISO 14064-5:2026

Publication date:   Feb 12, 2026

Scope

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.