ADOPTED_FROM:ISO/TR 14069:2013 <p>This Technical Report describes the principles, concepts and methods relating to the quantification and reporting of direct and indirect greenhouse gas (GHG) emissions for an organization. It provides guidance for the application of <std std-id="iso:std:iso:14064:-1:en" type="undated"><std-ref>ISO 14064-1</std-ref></std> to greenhouse gas inventories at the organization level, for the quantification and reporting of direct emissions, energy indirect emissions and other indirect emissions.</p><p>This Technical Report describes for all organizations, including local authorities, the steps for:</p><list list-type="bullet"><list-item><label>—</label><p>establishing organizational boundaries, in accordance with either a control approach (financial or operational) or an equity share approach;</p></list-item><list-item><label>—</label><p>establishing operational boundaries, by identifying direct emissions and energy indirect emissions to be quantified and reported, as well as any other indirect emissions the organization chooses to quantify and report; for each category of emission, guidance is provided on specific boundaries and methodologies for the quantification of GHG emissions and removals;</p></list-item><list-item><label>—</label><p>GHG reporting: guidance is provided to promote transparency regarding the boundaries, the methodologies used for the quantification of direct and indirect GHG emissions and removals, and the uncertainty of the results.</p></list-item></list><p>A table of correspondence between the numbering of <std std-id="iso:std:iso:14064:-1:ed-1:en" type="dated"><std-ref>ISO 14064-1:2006</std-ref></std> and this Technical Report is provided in <xref ref-type="app" rid="sec_A">Annex A</xref>.</p><p>The examples and case studies presented in this Technical Report are not exclusive and non-exhaustive. The values of the emission or removal factors mentioned in the examples are given for illustrative purposes only. A non-exhaustive list of database references is provided in <xref ref-type="app" rid="sec_B">Annex B</xref>.</p>