Significance assessment for indirect emissions
ISO 14064-1:2018, clause 5.2.3
ISO 14064-1 asks the organisation to set its own pre-defined criteria for deciding which indirect emissions are significant. The criteria must be written down before the assessment and applied the same way every year.
Criteria
Score each indirect source against each criterion. Any source that meets one or more criteria is significant and must be quantified.
| # | Criterion | Threshold (set by us) |
|---|---|---|
| 1 | Magnitude. Estimated emissions are large compared with the total inventory. | ≥ 1% of the estimated total |
| 2 | Level of influence. We can monitor and reduce the emissions. | Yes / No |
| 3 | Risk or opportunity. The source creates climate-related financial, regulatory, supply-chain or reputational exposure. | Yes / No |
| 4 | Sector guidance. Sector guidance treats the source as significant. | Yes / No |
| 5 | Outsourcing. The activity used to be done in-house. | Yes / No |
| 6 | Stakeholder interest. Intended users have said it matters. | Yes / No |
Use screening estimates (such as spend-based factors) for magnitude. Exclusions should add up to no more than 5% of estimated total emissions.
Assessment record
| Source ID | Category | Description | Screening estimate (tCO₂e) | Criteria met | Significant? | Justification |
|---|---|---|---|---|---|---|
| C3-01 | 3 | Business travel – air | 1, 2 | Yes | ||
| C4-01 | 4 | Purchased goods and services | 1, 3 | Yes | ||
| C4-05 | 4 | Waste | — | No | Below threshold, low influence |
Re-run the assessment every year, and whenever the business changes materially.