Built for organisations new to carbon accounting or looking to formalise their emissions reporting, each step includes hands-on guidance, examples, key risks, and how AvISO and ISOvA support success.
(Clause 4 – Context of the Organisation)
What Clause 4 Covers
Organisations must:
• Identify internal and external issues that influence GHG performance
• Understand the expectations of regulators, investors, and customers
• Define the scope and boundaries of the emissions inventory
• Map processes that generate or influence emissions
How to
• Conduct a context review that includes climate legislation, reporting requirements (e.g. SECR, ESOS, CDP), and voluntary initiatives (e.g. SBTi)
• Map key stakeholders such as supply chain partners, financiers, and community groups
• Define reporting scope (organisational vs project, Scopes 1, 2 and 3)
• Document your GHG emissions sources and processes
Example
A property group includes Scope 1 and 2 emissions for all sites under operational control, with Scope 3 coverage of business travel and purchased goods planned for phase two.
Risks if Overlooked
• Emissions sources left out due to unclear boundary definitions
• Poor stakeholder alignment on what is reported and how
• Legal non-compliance with climate disclosure obligations
How AvISO and ISOvA Help
• Context and boundary setting tailored to ISO 14064
• Stakeholder engagement mapping and GHG inventory development
• Scope and boundary registers in ISOvA
(Clause 5 – Leadership)
What Clause 5 Covers
Organisations must:
• Define a GHG emissions or carbon management policy
• Assign top-level accountability and roles for emissions management
• Demonstrate visible commitment to GHG reduction and transparency
How to
• Develop a policy aligned with your organisation's climate goals and relevant frameworks (e.g. PAS 2060, ISO 50001, ESG reporting)
• Appoint an emissions lead or steering group with defined responsibilities
• Embed GHG goals into board dashboards and sustainability reporting
Example
A logistics company sets a carbon neutrality commitment for its fleet operations, with monthly progress reviewed by the executive committee.
Risks if Overlooked
• No clear accountability for carbon data or actions
• Policy misalignment with operational reality
• Weak communication of climate goals across the business
How AvISO and ISOvA Help
• Policy development aligned with ISO 14064 and carbon neutrality standards
• Emissions responsibility mapping and dashboard configuration
• Communication and leadership briefings supported by ISOvA
(Clause 6 – Planning)
What Clause 6 Covers
Organisations must:
• Identify emissions-related risks and opportunities
• Set objectives and planning actions for GHG improvement
• Identify data and calculation methodologies
How to
• Create a carbon risk register including policy risk, supply chain disruption, pricing, and reputational impact
• Set objectives based on emissions reduction potential, efficiency, or value chain engagement
• Identify emission factors, activity data, and data gaps for Scope 1, 2, and 3
Example
A manufacturer plans to reduce Scope 2 emissions by 20 percent through procurement of renewable electricity, supported by REGO documentation and baseline calculation.
Risks if Overlooked
• Inaccurate baselines or inconsistent data inputs
• Poor risk visibility limits decision-making
• Unrealistic targets undermining credibility
How AvISO and ISOvA Help
• Carbon risk register development and objective setting
• Emissions calculation templates and emissions factor support
• Data planning and tracking in ISOvA
(Clause 7 – Support)
What Clause 7 Covers
Organisations must:
• Ensure competence in GHG quantification and reporting
• Control documentation and evidence
• Communicate internally and externally on performance
How to
• Provide carbon literacy or emissions training for those gathering or verifying data
• Centralise emissions documentation including calculation methodologies, emission factors, source data, and assumptions
• Prepare for third-party verification or regulatory reporting
Example
A facilities team is trained to collect energy usage data from sub-meters, ensuring monthly tracking and audit-readiness.
Risks if Overlooked
• Gaps in data quality or validation
• No audit trail for Scope 3 estimates
• Inconsistent calculation methodologies across departments
How AvISO and ISOvA Help
• GHG training and documentation control support
• Controlled evidence logs, upload templates, and calculation documentation in ISOvA
• Real-time data submission workflows and review checklists
(Clause 8 – Operation)
What Clause 8 Covers
Organisations must:
• Apply consistent calculation methodologies
• Ensure transparency in emissions data
• Document controls and justifications
How to
• Quantify Scope 1, 2, and 3 emissions using the GHG Protocol or ISO 14064-1 guidance
• Record all assumptions, emission factors, and activity data
• Prepare supporting documentation for each emissions source
Example
An e-commerce company quantifies Scope 3 emissions from product delivery by estimating fuel use based on delivery distance and van efficiency.
Risks if Overlooked
• Duplicate counting or incorrect factors lead to misleading results
• Difficulty in passing verification or investor scrutiny
• Undocumented assumptions weaken reporting credibility
How AvISO and ISOvA Help
• Operational carbon footprinting support and scope determination
• Built-in emission factor libraries and activity data logs
• ISOvA integration with Scope 1, 2 and 3 calculators
(Clause 9 – Performance Evaluation)
What Clause 9 Covers
Organisations must:
• Monitor and analyse GHG data
• Conduct internal reviews or audits
• Validate completeness and consistency
How to
• Review emissions trends over time and by scope
• Hold regular management reviews focused on GHG metrics and performance
• Prepare for external verification (ISO 14064-3) or customer data requests
Example
A consultancy runs quarterly carbon reviews and conducts internal verification prior to third-party assurance for ESG disclosure.
Risks if Overlooked
• Undetected errors in data or scope
• Inability to defend data during audits
• No integration of GHG trends into business decision-making
How AvISO and ISOvA Help
• Carbon audit and review templates
• Management review dashboards and performance logs in ISOvA
• Support with third-party verification preparation
(Clause 10 – Improvement)
What Clause 10 Covers
Organisations must:
• Identify and act on GHG nonconformities
• Continuously improve reporting accuracy and reduction outcomes
• Communicate progress and lessons learned
How to
• Maintain improvement logs for data collection, estimate refinement, or emissions reduction actions
• Create a climate communication plan for internal and external stakeholders
• Capture lessons from audits, supplier engagement, or technology changes
Example
A tech firm identifies underreporting of refrigerant losses and improves controls by switching to lower-GWP systems and updating inventory logs.
Risks if Overlooked
• Repeated calculation errors or omissions
• Reputational damage from overstated claims
• Weak response to changing legislation or investor pressure
How AvISO and ISOvA Help
• GHG improvement planning and carbon reduction strategy development
• Lessons learned tracking and version-controlled updates in ISOvA
• Optional integration with ISO 50001 or PAS 2060 strategies
Need help with our how-to guide, have a question, or want to know more about how we can help you gain certification? Get in touch.
Kent: 01892 800476 | London: 02037 458 476 | info@avisoconsultancy.co.uk