This part of ISO14064 specifies principles and requirements and provides guidance for those conducting ormanaging the validation and/or verification of greenhouse gas (GHG) assertions. It can be applied toorganizational or GHG project quantification, including GHG quantification, monitoring and reporting carried outin accordance with ISO14064-1 or ISO14064-2. This part of ISO14064 specifies requirements for selecting GHG validators/verifiers, establishing the level ofassurance, objectives, criteria and scope, determining the validation/verification approach, assessing GHGdata, information, information systems and controls, evaluating GHG assertions and preparingvalidation/verification statements.ISO14064 is GHG programme neutral. If a GHG programme is applicable, requirements of that GHGprogramme are additional to the requirements of ISO14064.NOTEIf a requirement of ISO14064 prohibits an organization or GHG project proponent from complying with arequirement of the GHG programme, the requirement of the GHG programme takes precedence.