Product Carbon Footprint (CFP) Verification - ISO 14067
The carbon footprint of a product (CFP) is the sum of greenhouse gas emissions and removals associated with a product within a defined life-cycle scope, expressed as CO₂ equivalent. ISO 14067:2018 specifies principles, requirements and guidelines for quantifying and reporting a CFP or partial CFP, in a manner consistent with the life cycle assessment (LCA) methodology of ISO 14040 and ISO 14044.
A CFP study is not simply the sum of emission sources. A reliable CFP study must clearly define the product and functional unit/declared unit, system boundary, life-cycle stages, cut-off rules, allocation methods, data quality, sources of emission factors, treatment of GHG emissions and removals, and the assumptions and limitations of the model. Where Product Category Rules (PCR) or applicable programme requirements exist, they should be considered together with ISO 14067.
GIC Vietnam provides verification of CFP reports or statements to provide an independent, evidence-based conclusion on whether the carbon footprint result has been quantified and presented in accordance with the agreed criteria and whether it contains any material misstatement. Verification is conducted in accordance with ISO 14064-3:2019 and the relevant requirements of ISO/IEC 17029:2019, ISO 14065:2020 and the applicable programme.
Scope and considerations when applying ISO 14067
- ISO 14067:2018 addresses only one environmental impact category—climate change; it does not assess other environmental impacts or the social or economic aspects of a product.
- Carbon offsetting and communication/public disclosure of CFP results are outside the scope of ISO 14067:2018. Where an organization communicates CFP results or uses environmental labels/claims, the requirements of the relevant programme or communication standard should also be considered.
- A CFP may cover the full life cycle or be determined as a partial CFP, but the boundary and scope must be clearly defined and consistent with the study purpose, PCR or applicable programme.
- ISO 14067:2018 remains the currently published edition. ISO is developing ISO/WD 14067.2 as a future replacement; the Working Draft should not be used in place of ISO 14067:2018 as the current criterion.
Note: The use of a CFP Verification Statement for legal, market, supply-chain or specific programme purposes depends on the requirements of that programme; ISO 14067 verification does not automatically replace calculation methods or verification requirements established by other schemes.
Depending on the product type, intended use of the results, life-cycle scope and applicable programme, verification may be based on the following standards and criteria:
1. Requirements for verification bodies
- ISO/IEC 17029:2019;
- ISO 14065:2020;
- Additional requirements of the applicable verification programme.
2. Verification process
- ISO 14064-3:2019;
- ISO 14064-5:2026 for remote verification activities/techniques, where appropriate;
- Specific requirements of the CFP programme or programme owner.
3. Criteria for CFP studies
- ISO 14067:2018;
- ISO 14040 and ISO 14044 on LCA principles, framework and requirements;
- PCR, sector-specific rules or applicable programme requirements.
Status of the standard: ISO 14067:2018 is the currently published edition and is under revision. ISO/WD 14067.2 is at the Working Draft stage and is intended to replace the 2018 edition once the standards-development process is completed; until a new edition is published, ISO 14067:2018 remains the current reference standard.
Before commencing the engagement, GIC Vietnam agrees with the client on the product/subject matter, functional unit or declared unit, system boundary, data period, criteria/PCR, level of assurance and materiality appropriate to each verification engagement.
GIC Vietnam applies a verification approach based on risk, evidence and materiality. The verification plan focuses on life-cycle stages, data sources, calculation methods and assumptions that may give rise to material misstatements in the CFP result.
- Review the study objective, product, functional unit/declared unit and scope.
- Evaluate the system boundary, life-cycle stages, cut-off rules and completeness of GHG emission/removal sources.
- Assess the suitability of the PCR, sector-specific rules or programme requirements used.
- Evaluate primary and secondary data, data quality and technological, geographical and temporal representativeness.
- Check allocation methods, modelling, assumptions and methodological choices with a material effect.
- Trace raw-material, energy, transport and production data to records, documents or other source evidence.
- Check emission factors, characterization factors and calculations, and perform recalculations/reconciliations where necessary.
- Review emissions and removals related to biogenic carbon, land-use change, use and end-of-life where included in the study scope.
- Evaluate individual misstatements and aggregate their effects against the determined materiality threshold.
Verification output: Following completion of verification, resolution of findings, independent review and the verification decision, GIC Vietnam issues a Verification Statement, specifying the subject matter/product, scope and boundaries, applicable criteria, level of assurance, verification conclusion and any relevant qualifications or limitations.
1. Verification application & request review
The organization contacts GIC Vietnam and provides the CFP report/study together with the necessary information on the product, functional unit or declared unit, life-cycle scope, production sites, applicable PCR/programme and intended use of the results. GIC Vietnam reviews the scope, criteria, level of assurance, materiality, required competence and impartiality requirements before agreeing the contract.
2. Verification planning & preparation
GIC Vietnam appoints a verification team with competence appropriate to the product, industry and LCA methodology; conducts strategic analysis and risk assessment; and develops the verification plan, evidence-gathering plan and sampling approach. Higher-risk life-cycle stages, data sources and assumptions are identified so that verification resources can be appropriately focused.
3. Conducting verification
Verification is conducted on-site and/or remotely where appropriate. The verification team reviews the CFP report and LCA model; checks the system boundary, input/output data, allocation methods, emission factors, assumptions and calculations; traces and samples data; interviews relevant personnel; reconciles records; and performs on-site observations where necessary.
4. Results reporting & findings resolution
GIC Vietnam consolidates the results and evaluates misstatements, omissions, inconsistencies or methodological issues that may affect the CFP result. Findings are communicated to the organization for explanation, additional evidence or adjustment of the report/model where necessary; the verification team then evaluates the resolved matters before submitting the file for independent review.
5. Review & issuance of verification statement
The verification file, evidence, resolved findings and proposed conclusion are independently reviewed by a competent person who was not directly involved in the verification activities. Based on the review outcome and verification decision, GIC Vietnam issues a Verification Statement specifying the product/subject matter, scope, criteria, level of assurance, conclusion and any relevant limitations or qualifications.
6. Post-issuance information handling
If new information, events or evidence arise after the Verification Statement has been issued and may materially affect the conclusion, GIC Vietnam evaluates their nature and significance. Where necessary, GIC Vietnam takes appropriate action in accordance with the applicable procedure, including consideration of amendment, replacement or withdrawal of the Verification Statement.
International reputation and conformity assessment capability
GIC is a conformity assessment body operating in accordance with international standards, with experience in auditing, certification and verification. Its competence management framework and international experience enable GIC Vietnam to deliver CFP verification professionally, consistently and in line with organizational requirements.
Technical competence and international-standard verification methodology
Verification is conducted on the basis of ISO 14064-3, ISO/IEC 17029, ISO 14065 and relevant programme requirements. Experts are selected to match the product, production processes, emissions data and LCA methodology, while maintaining independence, impartiality and confidentiality.
Professional, flexible and efficient service
GIC Vietnam defines the verification scope, plan and resources to suit the product type, complexity of the LCA model, life-cycle scope and intended use of the results, helping optimize time and cost while ensuring that sufficient appropriate evidence is obtained to support the verification conclusion.
Contact information
GIC VIETNAM
Hanoi: 12F, 14 Lang Ha Building, Giang Vo Ward
Tel: 024 6275 2268 | Hotline: 0984 609 469
Email: tuandm@gicvn.vn
Ho Chi Minh City: R502, 160 Nam Ky Khoi Nghia
Tel: 028 3930 7936
