Price, quality, and delivery reliability are no longer the only considerations for industrial buyers. Carbon emissions data is becoming increasingly important. Manufacturing suppliers may be asked to provide credible emissions data to meet customer requirements and global supply chain expectations.

ISO 14064-1 helps organizations develop a greenhouse gas (GHG) inventory systematically. Independent verification can improve the credibility of this data and help companies prepare for market demands.

From Standards to the Factory Floor

ISO 14064-1:2018 establishes principles and requirements for quantifying and reporting GHG emissions and removals at the organizational level. The standard covers the design, management, reporting, and verification of GHG inventories.

In manufacturing, inventories may include direct emissions from boilers, furnaces, generators, company vehicles, and refrigerant leaks. Indirect emissions may come from purchased electricity, transportation, raw materials, and other activities in the value chain considered significant.

Once the inventory has been prepared, verification can assess whether the GHG statement is supported by sufficient evidence. ISO 14064-3 provides principles and requirements for the validation and verification of GHG statements.

When Emissions Become a Cost: CBAM and Supply Chain Pressure

The European Union’s Carbon Border Adjustment Mechanism (CBAM) increases the focus on emissions data for certain products, including iron and steel, aluminium, cement, fertilisers, electricity, and hydrogen. The definitive phase of CBAM began in 2026. Importers may use actual emissions data or default values, subject to applicable requirements. The use of actual data must meet CBAM verification requirements. Further information is available in the European Commission’s official CBAM guidance.

The impact also extends across supply chains. For example, Gestamp’s job posting for a CBAM supplier audit and verification coordinator highlights the industry’s need to collect emissions data from suppliers.

Well-organised emissions data helps manufacturers respond to customer requests and prepare export documentation. However, verification under ISO 14064-1 does not automatically replace specific CBAM verification. CBAM has its own requirements, including criteria for verifier qualifications.

Credible emissions data → Independent verification → Reduce reliance on conservative default values → Maintain export competitiveness

To avoid confusion, ISO 14064-1 and CBAM must be distinguished. Since 1 January 2026, CBAM has had its own verification rules for installations outside the European Union that produce CBAM goods. This verification must be performed by verifiers accredited in the European Union. ISO 14064-1 verification is not a substitute. However, a well-organised organisational GHG inventory, covering facility boundaries, energy and fuel data, and calculation records, provides a foundation that helps manufacturers prepare.

CBAM’s technical requirements also continue to evolve, including European Commission guidance issued in August 2026. Businesses should therefore refer to the latest applicable guidance. Manufacturers that do not produce CBAM goods may still be affected because, as the Gestamp example shows, industrial buyers can request emissions data from their suppliers.

Domestic Regulations and Practical Benefits for Manufacturers

In Indonesia, Presidential Regulation No. 110 of 2025 on the Implementation of Carbon Economic Value Instruments and National Greenhouse Gas Emissions Control came into force on 10 October 2025, replacing Presidential Regulation No. 98 of 2021.

For manufacturers, a sound emissions inventory also helps identify energy consumption sources, such as electricity, boiler fuels, and cooling systems. This information can support energy efficiency assessments, help answer customer data requests, and make emissions reduction claims easier to trace.

Preparation can begin by defining organisational and facility boundaries, collecting electricity and fuel data, documenting emission factors, identifying significant indirect emissions, and ensuring that calculations are supported by traceable evidence.

To learn more about emissions reduction approaches, read the CBQA Global article on DRAM and LCAM: From Mitigation Action Planning to Verified Emission Reductions.

Conclusion

For manufacturers, GHG verification is often viewed as a compliance burden. However, it can become a competitive advantage by supporting access to global supply chains, reducing the risk of unfavourable default values, and identifying energy-saving opportunities. Organisational GHG verification based on ISO 14064-1 helps manufacturers demonstrate that their emissions data is accurate, complete, and traceable. Manufacturers whose data is always ready for review are often better prepared when customers, auditors, or regulators come knocking.

Strengthen Your Factory’s Emissions Data Credibility with CBQA Global

Traceable and verified emissions data helps companies respond to customer requests, prepare for carbon regulations, and maintain export competitiveness. CBQA Global supports organisations through its Sustainability services, including GHG verification in accordance with applicable standards and schemes. Contact our team to discuss your organisational GHG verification needs and determine the next steps.

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