Which statement best distinguishes the GHG Protocol from ISO 14064?

• A. GHG Protocol provides widely used accounting methods and scopes; ISO 14064 provides standards for quantification, reporting, and verification of GHG emissions.
• B. GHG Protocol provides verification standards; ISO 14064 addresses accounting methods.
• C. GHG Protocol focuses on financial accounting; ISO 14064 focuses on water governance.
• D. They are identical.

Answer: (A)

The main distinction is how each framework guides emission measurement and reporting. The GHG Protocol offers widely used accounting methods and boundaries, defining how to categorize emissions into scopes and how to calculate them consistently across an organization. ISO 14064, by contrast, provides the standards for quantifying, reporting, and verifying those emissions, including the requirements for the content of reports and for independent verification. In other words, the Protocol tells you what to measure and how to organize the data; ISO 14064 tells you how to report it formally and how to verify it. They’re complementary, not identical; one focuses on the accounting framework, the other on standardized reporting and verification.