{"id":31243,"date":"2026-05-30T01:14:38","date_gmt":"2026-05-30T01:14:38","guid":{"rendered":"https:\/\/www.othellointernational.com\/?page_id=31243"},"modified":"2026-08-25T10:50:15","modified_gmt":"2026-08-25T10:50:15","slug":"iso-14064","status":"publish","type":"page","link":"https:\/\/www.othellointernational.com\/th\/iso-14064\/","title":{"rendered":""},"content":{"rendered":"\n\n<!-- ===================================================================\n     OTHELLO INTERNATIONAL \u2014 ISO 14064 LEAD AUDITOR \u00b7 v12 INTERACTIVE\n     URL: \/certifications\/iso-14064\/\n     The GHG quantification + verification standard (3 parts)\n     Panit Chancharoonpong \u00b7 ISO 14064 Lead Auditor \u00b7 CQI\/IRCA \u00b7 Jun 2024\n   =================================================================== -->\n\n<style>.ico{display:inline-block;vertical-align:-.18em;flex:none;color:inherit}.eyebrow .ico{vertical-align:-.16em;margin-right:8px;opacity:.92}\n\n@import 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strong{color:var(--w);font-weight:600}\n.oth-iso14 .pm-card p em{font-family:var(--d);font-style:italic;color:var(--r);font-weight:500}\n.oth-iso14 .pm-spec{margin-top:auto;padding-top:14px;border-top:1px dashed var(--line);position:relative;z-index:2;display:grid;gap:6px}\n.oth-iso14 .pm-spec-row{display:flex;justify-content:space-between;gap:10px;font-family:var(--m);font-size:11px;align-items:baseline}\n.oth-iso14 .pm-spec-k{color:var(--w3);letter-spacing:.08em;text-transform:uppercase;font-size:9px;font-weight:600}\n.oth-iso14 .pm-spec-v{color:var(--w);font-weight:600;font-size:11px;text-align:right;letter-spacing:.02em}\n.oth-iso14 .pm-spec-v b{color:var(--r);font-weight:700}\n@media (max-width:1024px){.oth-iso14 .pm-grid{grid-template-columns:1fr;gap:14px}}\n@media (max-width:600px){.oth-iso14 .pm-card{padding:28px 24px}}\n\/* ============ \u00a702 \u2014 BENCH PRACTITIONER CREDENTIALS ============ *\/\n.oth-iso14 .bp-sec{padding:110px 0;background:var(--k);border-top:1px solid var(--line);position:relative;overflow:hidden}\n.oth-iso14 .bp-sec::before{content:\"\";position:absolute;top:20%;right:-15%;width:600px;height:600px;background:radial-gradient(circle,rgba(237,64,54,.06),transparent 70%);border-radius:50%;pointer-events:none}\n.oth-iso14 .bp-domain{margin-bottom:48px;position:relative;z-index:2}\n.oth-iso14 .bp-domain:last-child{margin-bottom:0}\n.oth-iso14 .bp-domain-head{display:flex;align-items:baseline;justify-content:space-between;gap:18px;flex-wrap:wrap;padding-bottom:16px;margin-bottom:20px;border-bottom:1px solid var(--line)}\n.oth-iso14 .bp-dh-l{display:flex;align-items:baseline;gap:14px}\n.oth-iso14 .bp-dnum{font-family:var(--m);font-size:11px;font-weight:700;letter-spacing:.10em;color:var(--r);background:rgba(237,64,54,.10);border:1px solid rgba(237,64,54,.30);border-radius:3px;padding:5px 11px;white-space:nowrap}\n.oth-iso14 .bp-dh-l h3{font-family:var(--d);font-style:italic;font-size:clamp(22px,2.6vw,30px);font-weight:600;color:var(--w);letter-spacing:-.01em;line-height:1.15;margin:0}\n.oth-iso14 .bp-dh-l h3 em{color:var(--r);font-style:italic;font-weight:600}\n.oth-iso14 .bp-anchor{font-family:var(--m);font-size:10.5px;letter-spacing:.10em;text-transform:uppercase;color:var(--w3);text-align:right}\n.oth-iso14 .bp-anchor b{color:var(--w);font-weight:600}\n.oth-iso14 .bp-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:12px}\n.oth-iso14 .bp-grid.c3{grid-template-columns:repeat(3,1fr)}\n.oth-iso14 .bpc{background:var(--k2);border:1px solid var(--line);border-left:3px solid var(--r);padding:18px 20px 16px;transition:all .3s var(--ease);display:grid;grid-template-columns:auto 1fr;gap:14px;align-items:start}\n.oth-iso14 .bpc:hover{background:var(--k3);border-left-width:5px;transform:translateX(4px);box-shadow:0 8px 20px rgba(0,0,0,.3)}\n.oth-iso14 .bpc-tag{font-family:var(--m);font-size:9.5px;font-weight:700;letter-spacing:.10em;color:var(--r);background:rgba(237,64,54,.10);border:1px solid rgba(237,64,54,.25);border-radius:2px;padding:5px 9px;line-height:1;white-space:nowrap;align-self:start;text-transform:uppercase;margin-top:3px}\n.oth-iso14 .bpc-body{font-size:12.5px;line-height:1.55;color:var(--w1)}\n.oth-iso14 .bpc-name{font-family:var(--d);font-style:italic;font-size:15.5px;font-weight:600;color:var(--w);display:block;margin-bottom:4px;letter-spacing:-.005em}\n.oth-iso14 .bpc-issuer{font-family:var(--m);font-size:10.5px;color:var(--w3);letter-spacing:.04em;margin-bottom:5px;font-weight:500}\n.oth-iso14 .bpc-issuer b{color:var(--r);font-weight:600}\n.oth-iso14 .bpc-body p{font-size:12px;line-height:1.6;color:var(--w2);margin:0}\n.oth-iso14 .bpc-body p strong{color:var(--w);font-weight:600}\n@media (max-width:900px){.oth-iso14 .bp-grid,.oth-iso14 .bp-grid.c3{grid-template-columns:1fr}}\n\/* ============ COVERAGE (32 PAIRS) ============ *\/\n.oth-iso14 .cov-sec{padding:110px 0;background:var(--k1);border-top:1px solid var(--line);position:relative;overflow:hidden}\n.oth-iso14 .cov-sec::before{content:\"\";position:absolute;top:-100px;left:50%;width:1200px;height:600px;background:radial-gradient(ellipse,rgba(237,64,54,.06),transparent 70%);transform:translateX(-50%);pointer-events:none}\n.oth-iso14 .cov-grid{display:grid;grid-template-columns:1fr 1fr;gap:18px;position:relative;z-index:2}\n.oth-iso14 .cov-col{background:var(--k2);border:1px solid var(--line);padding:32px 30px;position:relative;overflow:hidden;transition:all .4s var(--ease)}\n.oth-iso14 .cov-col::before{content:\"\";position:absolute;top:0;left:0;width:4px;height:100%;background:var(--r);transition:width .35s var(--ease)}\n.oth-iso14 .cov-col:hover::before{width:6px}\n.oth-iso14 .cov-col:hover{background:var(--k3);border-color:rgba(237,64,54,.3)}\n.oth-iso14 .cov-head{display:flex;align-items:baseline;justify-content:space-between;gap:12px;padding-bottom:16px;margin-bottom:18px;border-bottom:1px solid var(--line)}\n.oth-iso14 .cov-dir{font-family:var(--d);font-style:italic;font-size:26px;font-weight:600;color:var(--w);letter-spacing:-.01em}\n.oth-iso14 .cov-dir span{color:var(--r);font-style:normal;margin:0 4px}\n.oth-iso14 .cov-count{font-family:var(--m);font-size:10px;letter-spacing:.12em;text-transform:uppercase;color:var(--w3);font-weight:600;white-space:nowrap}\n.oth-iso14 .cov-list{list-style:none;margin:0;padding:0;columns:2;column-gap:24px}\n.oth-iso14 .cov-list li{font-family:var(--s);font-size:14px;font-weight:500;color:var(--w1);padding:7px 0 7px 22px;position:relative;break-inside:avoid;border-bottom:1px dotted var(--line)}\n.oth-iso14 .cov-list li::before{content:\"\u2713\";position:absolute;left:0;top:7px;color:var(--r);font-size:12px;font-weight:700}\n.oth-iso14 .cov-foot{font-family:var(--m);font-size:10.5px;line-height:1.7;color:var(--w3);letter-spacing:.02em;margin:24px 0 0;padding:16px 20px;background:var(--k);border:1px solid var(--line);position:relative;z-index:2}\n.oth-iso14 .cov-foot b{color:var(--r);font-weight:700}\n@media (max-width:900px){.oth-iso14 .cov-grid{grid-template-columns:1fr;gap:14px}}\n@media (max-width:600px){.oth-iso14 .cov-list{columns:1}.oth-iso14 .cov-col{padding:26px 22px}}\n\n\/* ============ QUALITY DISCIPLINE \/ WORKFLOW + THAI GAP ============ *\/\n.oth-iso14 .qd-sec{padding:110px 0;background:var(--k);border-top:1px solid var(--line);position:relative;overflow:hidden}\n.oth-iso14 .qd-sec.alt{background:var(--k1)}\n.oth-iso14 .qd-sec::before{content:\"\";position:absolute;top:30%;right:-15%;width:600px;height:600px;background:radial-gradient(circle,rgba(237,64,54,.05),transparent 70%);border-radius:50%;pointer-events:none}\n.oth-iso14 .qd-block{background:linear-gradient(135deg,rgba(237,64,54,.08) 0%,var(--k3) 100%);border:1px solid rgba(237,64,54,.30);padding:48px 44px;position:relative;overflow:hidden;transition:all .5s var(--ease)}\n.oth-iso14 .qd-block::before{content:\"\";position:absolute;top:0;left:0;width:6px;height:100%;background:linear-gradient(180deg,var(--r) 0%,var(--gold) 100%);transition:width .35s var(--ease)}\n.oth-iso14 .qd-block:hover::before{width:8px}\n.oth-iso14 .qd-block.wf::after{content:\"QA\";position:absolute;top:-30px;right:-15px;font-family:var(--d);font-style:italic;font-size:clamp(100px,13vw,220px);line-height:1;color:var(--r);opacity:.06;font-weight:600;pointer-events:none;letter-spacing:-.03em}\n.oth-iso14 .qd-block.thai::after{content:\"TH\";position:absolute;top:-30px;right:-15px;font-family:var(--d);font-style:italic;font-size:clamp(100px,13vw,220px);line-height:1;color:var(--r);opacity:.06;font-weight:600;pointer-events:none;letter-spacing:-.03em}\n.oth-iso14 .qd-block:hover{transform:translateY(-3px);box-shadow:0 24px 60px rgba(0,0,0,.5),0 0 40px rgba(237,64,54,.12);border-color:rgba(237,64,54,.5)}\n.oth-iso14 .qd-eye{font-family:var(--m);font-size:10.5px;letter-spacing:.16em;text-transform:uppercase;color:var(--r);font-weight:700;margin-bottom:14px;position:relative;z-index:2;display:flex;align-items:center;gap:8px}\n.oth-iso14 .qd-eye::before{content:\"\u25cf\";color:var(--r);animation:i64-pulse 2s ease-in-out infinite}\n.oth-iso14 .qd-block h3{font-family:var(--d);font-style:italic;font-size:clamp(26px,3.4vw,32px);font-weight:500;color:var(--w);margin:0 0 18px;line-height:1.2;letter-spacing:-.01em;position:relative;z-index:2;max-width:36ch}\n.oth-iso14 .qd-block h3 em{color:var(--r);font-style:italic;font-weight:600}\n.oth-iso14 .qd-block > p{font-size:14.5px;line-height:1.7;color:var(--w1);margin:0 0 14px;position:relative;z-index:2;max-width:82ch}\n.oth-iso14 .qd-block > p strong{color:var(--w);font-weight:600}\n.oth-iso14 .qd-block > p em{font-family:var(--d);font-style:italic;color:var(--r);font-weight:500}\n.oth-iso14 .qd-block > p a{color:var(--r);text-decoration:none;border-bottom:1px solid rgba(237,64,54,.4)}\n.oth-iso14 .qd-steps{display:grid;grid-template-columns:repeat(2,1fr);gap:10px;margin-top:24px;padding-top:24px;border-top:1px solid rgba(237,64,54,.20);position:relative;z-index:2}\n.oth-iso14 .qd-step{background:var(--k);border:1px solid var(--line);border-left:3px solid var(--r);padding:16px 20px;transition:all .3s var(--ease);display:grid;grid-template-columns:64px 1fr;gap:14px;align-items:start}\n.oth-iso14 .qd-step:hover{background:var(--k2);transform:translateX(4px);border-left-width:5px}\n.oth-iso14 .qd-step .qs-num{font-family:var(--m);font-size:9px;color:var(--r);font-weight:700;letter-spacing:.10em;padding:5px 8px;background:rgba(237,64,54,.10);border:1px solid rgba(237,64,54,.25);border-radius:2px;text-align:center;line-height:1.2;white-space:nowrap;align-self:start;text-transform:uppercase}\n.oth-iso14 .qd-step .qs-body{font-size:12.5px;line-height:1.65;color:var(--w1)}\n.oth-iso14 .qd-step .qs-title{font-family:var(--d);font-style:italic;font-size:14.5px;font-weight:600;color:var(--w);display:block;margin-bottom:4px;letter-spacing:-.005em}\n.oth-iso14 .qd-step .qs-body strong{color:var(--w);font-weight:600}\n.oth-iso14 .qd-step .qs-body em{font-family:var(--d);font-style:italic;color:var(--r);font-weight:500}\n@media (max-width:1024px){.oth-iso14 .qd-steps{grid-template-columns:1fr;gap:8px}}\n@media (max-width:600px){.oth-iso14 .qd-block{padding:32px 28px}.oth-iso14 .qd-block h3{font-size:22px}.oth-iso14 .qd-step{grid-template-columns:1fr;gap:8px;padding:14px 16px}}\n\/* ============ ADJACENT SERVICES ============ *\/\n.oth-iso14 .as-sec{padding:110px 0;background:var(--k);border-top:1px solid var(--line);position:relative;overflow:hidden}\n.oth-iso14 .as-sec::before{content:\"\";position:absolute;top:30%;right:-15%;width:600px;height:600px;background:radial-gradient(circle,rgba(237,64,54,.05),transparent 70%);border-radius:50%;pointer-events:none}\n.oth-iso14 .as-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:18px;position:relative;z-index:2}\n.oth-iso14 .as-card{background:var(--k2);border:1px solid var(--line);padding:32px 30px;text-decoration:none;color:inherit;position:relative;overflow:hidden;transition:all .4s var(--ease);display:flex;flex-direction:column}\n.oth-iso14 .as-card::before{content:\"\";position:absolute;top:0;left:0;width:4px;height:100%;background:var(--r);transition:width .35s var(--ease)}\n.oth-iso14 .as-card:hover::before{width:6px}\n.oth-iso14 .as-card.gold::before{background:linear-gradient(180deg,var(--gold) 0%,var(--r) 100%)}\n.oth-iso14 .as-card.gold{background:linear-gradient(135deg,rgba(237,64,54,.06) 0%,var(--k3) 100%);border-color:rgba(237,64,54,.30)}\n.oth-iso14 .as-card.gold:hover{border-color:rgba(237,64,54,.5);box-shadow:0 20px 50px rgba(0,0,0,.4),0 0 30px rgba(237,64,54,.12)}\n.oth-iso14 .as-card:not(.gold):hover{background:var(--k3);border-color:rgba(237,64,54,.4);transform:translateY(-3px);box-shadow:0 20px 50px rgba(0,0,0,.4)}\n.oth-iso14 .as-card.gold:hover{transform:translateY(-3px)}\n.oth-iso14 .as-icon{width:48px;height:48px;background:rgba(237,64,54,.10);border:1px solid rgba(237,64,54,.30);border-radius:8px;display:flex;align-items:center;justify-content:center;margin-bottom:18px;transition:all .35s var(--ease)}\n.oth-iso14 .as-card.gold .as-icon{background:rgba(237,64,54,.10);border-color:rgba(237,64,54,.30)}\n.oth-iso14 .as-card:hover .as-icon{transform:scale(1.1) rotate(-5deg);background:rgba(237,64,54,.18);border-color:rgba(237,64,54,.5)}\n.oth-iso14 .as-card.gold:hover .as-icon{background:rgba(237,64,54,.18);border-color:rgba(237,64,54,.5)}\n.oth-iso14 .as-icon svg{width:24px;height:24px;stroke:var(--r);fill:none;stroke-width:1.8;stroke-linecap:round;stroke-linejoin:round}\n.oth-iso14 .as-card.gold .as-icon svg{stroke:var(--gold)}\n.oth-iso14 .as-tag{font-family:var(--m);font-size:9.5px;letter-spacing:.12em;color:var(--r);font-weight:700;margin-bottom:8px;text-transform:uppercase}\n.oth-iso14 .as-card.gold .as-tag{color:var(--gold)}\n.oth-iso14 .as-card h3{font-family:var(--d);font-style:italic;font-size:22px;font-weight:600;color:var(--w);margin:0 0 12px;line-height:1.2;letter-spacing:-.005em}\n.oth-iso14 .as-card p{font-size:13px;line-height:1.65;color:var(--w1);margin:0 0 18px;flex:1}\n.oth-iso14 .as-card p strong{color:var(--w);font-weight:600}\n.oth-iso14 .as-card p em{font-family:var(--d);font-style:italic;color:var(--r);font-weight:500}\n.oth-iso14 .as-card.gold p em{color:var(--gold)}\n.oth-iso14 .as-arrow{font-family:var(--m);font-size:11px;letter-spacing:.10em;color:var(--r);font-weight:700;text-transform:uppercase;display:inline-flex;align-items:center;gap:8px;transition:gap .3s var(--ease)}\n.oth-iso14 .as-card.gold .as-arrow{color:var(--gold)}\n.oth-iso14 .as-arrow::after{content:\"\u2192\";font-family:var(--d);font-style:italic;font-size:16px;transition:transform .3s var(--ease)}\n.oth-iso14 .as-card:hover .as-arrow::after{transform:translateX(5px)}\n@media (max-width:1024px){.oth-iso14 .as-grid{grid-template-columns:1fr;gap:14px}}\n@media (max-width:600px){.oth-iso14 .as-card{padding:24px 22px}}\n\n\/* ============ FAQ ============ *\/\n.oth-iso14 .faq-sec{padding:110px 0;background:var(--k1);border-top:1px solid var(--line);position:relative;overflow:hidden}\n.oth-iso14 .faq-sec::before{content:\"\";position:absolute;top:-100px;left:50%;width:1200px;height:600px;background:radial-gradient(ellipse,rgba(237,64,54,.06),transparent 70%);transform:translateX(-50%);pointer-events:none}\n.oth-iso14 .faq-grid{display:grid;gap:14px;max-width:980px;margin:0 auto}\n.oth-iso14 .faq{background:var(--k2);border:1px solid var(--line);transition:all .35s var(--ease);overflow:hidden;position:relative}\n.oth-iso14 .faq[open]{background:var(--k3);border-color:rgba(237,64,54,.30);box-shadow:0 16px 40px rgba(0,0,0,.4)}\n.oth-iso14 .faq:hover{border-color:rgba(237,64,54,.20)}\n.oth-iso14 .faq summary{padding:22px 28px;cursor:pointer;list-style:none;display:grid;grid-template-columns:auto 1fr auto;align-items:center;gap:18px;font-family:var(--s);font-size:15.5px;font-weight:600;color:var(--w);line-height:1.35;transition:background .25s}\n.oth-iso14 .faq summary::-webkit-details-marker{display:none}\n.oth-iso14 .faq summary:hover{background:var(--k1)}\n.oth-iso14 .faq-num{font-family:var(--m);font-size:10.5px;font-weight:700;letter-spacing:.10em;color:var(--r);padding:5px 10px;background:rgba(237,64,54,.10);border:1px solid rgba(237,64,54,.30);border-radius:2px;white-space:nowrap}\n.oth-iso14 .faq-ic{width:32px;height:32px;border-radius:50%;background:var(--k);border:1px solid var(--line);display:flex;align-items:center;justify-content:center;font-size:18px;font-weight:300;color:var(--r);transition:all .3s var(--ease)}\n.oth-iso14 .faq[open] .faq-ic{transform:rotate(45deg);background:var(--r);color:var(--w);border-color:var(--r)}\n.oth-iso14 .faq-body{padding:0 28px 26px;border-top:1px solid var(--line)}\n.oth-iso14 .faq-body p{font-size:14px;line-height:1.7;color:var(--w1);margin:18px 0 0;max-width:84ch}\n.oth-iso14 .faq-body p:first-child{margin-top:18px}\n.oth-iso14 .faq-body p strong{color:var(--w);font-weight:600}\n.oth-iso14 .faq-body p em{font-family:var(--d);font-style:italic;color:var(--r);font-weight:500}\n.oth-iso14 .faq-body p a{color:var(--r);text-decoration:none;border-bottom:1px solid rgba(237,64,54,.4)}\n@media (max-width:600px){.oth-iso14 .faq summary{padding:18px 20px;gap:12px;font-size:14px}.oth-iso14 .faq-body{padding:0 20px 22px}}\n\n\/* ============ FINAL CTA ============ *\/\n.oth-iso14 .cta-sec{background:radial-gradient(ellipse 1000px 700px at 50% 0%,rgba(237,64,54,.22),transparent 60%),radial-gradient(ellipse 800px 500px at 50% 100%,rgba(237,64,54,.10),transparent 60%),var(--k);padding:130px 0;text-align:center;position:relative;overflow:hidden;border-top:1px solid var(--line)}\n.oth-iso14 .cta-sec::before{content:\"\";position:absolute;inset:0;background-image:linear-gradient(rgba(255,255,255,.025) 1px,transparent 1px),linear-gradient(90deg,rgba(255,255,255,.025) 1px,transparent 1px);background-size:64px 64px;pointer-events:none;mask-image:radial-gradient(ellipse 1200px 700px at 50% 50%,black,transparent 75%);-webkit-mask-image:radial-gradient(ellipse 1200px 700px at 50% 50%,black,transparent 75%)}\n.oth-iso14 .cta-content{position:relative;z-index:2;max-width:920px;margin:0 auto;padding:0 32px}\n.oth-iso14 .cta-content h2{font-size:clamp(34px,5.2vw,64px);line-height:1.04;font-weight:700;letter-spacing:-.03em;color:var(--w);margin:0 auto 24px;max-width:26ch}\n.oth-iso14 .cta-content h2 em{font-family:var(--d);font-style:italic;font-weight:500;color:var(--r);background:linear-gradient(90deg,var(--r) 0%,var(--r1) 30%,var(--gold) 50%,var(--r1) 70%,var(--r) 100%);background-size:200% 100%;-webkit-background-clip:text;background-clip:text;-webkit-text-fill-color:transparent;animation:i64-shimmer 6s linear infinite}\n.oth-iso14 .cta-content p{font-size:16.5px;line-height:1.7;color:var(--w1);max-width:74ch;margin:0 auto 44px}\n.oth-iso14 .cta-content p strong{color:var(--w);font-weight:600}\n.oth-iso14 .cta-content p em{font-family:var(--d);font-style:italic;color:var(--r);font-weight:500}\n.oth-iso14 .cta-buttons{display:flex;gap:14px;justify-content:center;flex-wrap:wrap}\n.oth-iso14 .cta-note{margin-top:36px;font-family:var(--m);font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--w2);line-height:1.8}\n.oth-iso14 .cta-note b{color:var(--r);font-weight:700}\n.oth-iso14 .cta-note a{color:inherit;text-decoration:none;transition:color .2s}\n.oth-iso14 .cta-note a:hover{color:var(--w)}\n.oth-iso14 .cta-note .sep{color:var(--r)}\n.oth-iso14 .endline{padding:32px 0;text-align:center;font-family:var(--m);font-size:11px;font-weight:500;letter-spacing:.16em;text-transform:uppercase;color:var(--w2);background:var(--k);border-top:1px solid var(--line)}\n.oth-iso14 .endline .r{color:var(--r)}\n@media (max-width:600px){.oth-iso14 .cta-sec{padding:72px 0}}\n\n\/* === \u00a701 + \u00a702 (consolidated from mid-body) === *\/\n\/* \u00a701 THREE-PARTS \u2014 foundation+flow layout, scoped to .oth-iso14 *\/\n    .oth-iso14 .tp-sec{padding:110px 0;background:var(--k1);border-top:1px solid var(--line);position:relative;overflow:hidden}\n    .oth-iso14 .tp-sec::before{content:\"\";position:absolute;top:20%;right:-15%;width:700px;height:700px;background:radial-gradient(circle,rgba(237,64,54,.06),transparent 65%);border-radius:50%;pointer-events:none}\n    .oth-iso14 .tp-frame{position:relative;z-index:2;display:grid;grid-template-columns:1.05fr 1fr;gap:24px;align-items:stretch}\n\n    \/* LEFT \u2014 foundational part (14064-3 verification, where Panit's credential applies) *\/\n    .oth-iso14 .tp-foundation{background:linear-gradient(135deg,rgba(237,64,54,.10) 0%,var(--k3) 60%);border:1px solid rgba(237,64,54,.30);padding:42px 40px;position:relative;overflow:hidden;transition:all .5s var(--ease);display:flex;flex-direction:column}\n    .oth-iso14 .tp-foundation:hover{transform:translateY(-3px);border-color:rgba(237,64,54,.5);box-shadow:0 24px 60px rgba(0,0,0,.5),0 0 40px rgba(237,64,54,.10)}\n    .oth-iso14 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22px;display:flex;align-items:center;justify-content:center;gap:14px;font-family:var(--m);font-size:11px;letter-spacing:.10em;text-transform:uppercase;color:var(--w1);font-weight:600;position:relative}\n    .oth-iso14 .tp-connector .arr{font-family:var(--d);font-style:italic;color:var(--r);font-size:18px;font-weight:300}\n    .oth-iso14 .tp-connector b{color:var(--r);font-weight:700}\n\n    .oth-iso14 .tp-foot{font-size:12.5px;line-height:1.7;color:var(--w2);margin:32px 0 0;font-family:var(--m);letter-spacing:.02em;max-width:96ch;padding:18px 22px;background:var(--k);border:1px solid var(--line);border-left:3px solid var(--r);position:relative;z-index:2}\n    .oth-iso14 .tp-foot b{color:var(--w);font-weight:600}\n    .oth-iso14 .tp-foot em{color:var(--r);font-family:var(--d);font-style:italic}\n\n    @media (max-width:1024px){\n      .oth-iso14 .tp-frame{grid-template-columns:1fr;gap:18px}\n      .oth-iso14 .tp-foundation{padding:32px 28px}\n    }\n    @media (max-width:600px){\n      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.vv-spec-row{display:flex;justify-content:space-between;gap:10px;font-family:var(--m);font-size:11px;align-items:baseline}\n    .oth-iso14 .vv-spec-k{color:var(--w3);letter-spacing:.08em;text-transform:uppercase;font-size:9.5px;font-weight:600}\n    .oth-iso14 .vv-spec-v{color:var(--w);font-weight:600;font-size:11px;text-align:right;letter-spacing:.02em}\n    .oth-iso14 .vv-spec-v b{color:var(--r);font-weight:700}\n    @media (max-width:900px){.oth-iso14 .vv-grid{grid-template-columns:1fr;gap:16px}}\n<\/style>\n\n<noscript><style>\n.oth-iso14 [data-reveal], .oth-iso14 [data-reveal-stagger] > *{opacity:1!important;transform:none!important}\n<\/style><\/noscript>\n\n<div class=\"oth-iso14\" id=\"oth-iso14-top\">\n\n<!-- STATUS STRIP -->\n<div class=\"strip\">\n  <div class=\"wrap\"><div class=\"strip-row\">\n    <div class=\"l\"><span class=\"strip-dot\"><\/span>ISO 14064 LEAD AUDITOR \u00b7 CQI\/IRCA \u00b7 GHG QUANTIFICATION + VERIFICATION \u00b7 3 PARTS \u00b7 INDEPENDENTLY VERIFIABLE<\/div>\n    <div class=\"r\">Panit Chancharoonpong <span style=\"color:var(--r)\">\u00b7<\/span> certified Jun 2024 <span style=\"color:var(--r)\">\u00b7<\/span> <b>CQI\/IRCA register<\/b><\/div>\n  <\/div><\/div>\n<\/div>\n\n<!-- BREADCRUMB -->\n<div class=\"crumb\">\n  <div class=\"wrap\">\n    <a href=\"\/\">Othello<\/a>\n    <span class=\"sep\">\/<\/span>\n    <a href=\"\/certifications\/\">Certifications<\/a>\n    <span class=\"sep\">\/<\/span>\n    <span class=\"here\">ISO 14064 Lead Auditor<\/span>\n  <\/div>\n<\/div>\n\n<!-- ============ HERO ============ -->\n<section class=\"hero\">\n  <div class=\"wrap\"><div class=\"hero-inner\">\n    <div class=\"hero-tag\" data-reveal><span class=\"dot\"><\/span>\u2605 ISO 14064 \u00b7 LEAD AUDITOR \u00b7 CQI\/IRCA ACCREDITED \u00b7 3 STANDARD PARTS \u00b7 PAIRS WITH AA1000AS \u00b7 TGO-RECOGNISED<\/div>\n    <h1 data-reveal>ISO 14064-3 \u2014 the standard <em>independent assurers verify GHG against.<\/em><\/h1>\n    <div class=\"hero-grid\">\n      <div class=\"hero-left\">\n        <p data-reveal><strong>ISO 14064 is the international standard for greenhouse gas quantification, monitoring, reporting, and verification<\/strong> &mdash; three parts that together create the complete cycle: <em>measure<\/em> (Part 1 organisation or Part 2 project), <em>verify<\/em> (Part 3). The <em>Lead Auditor<\/em> credential, awarded by <a href=\"https:\/\/www.quality.org\/iso-14064-lead-auditor\" target=\"_blank\" rel=\"noopener\">CQI\/IRCA<\/a>, is the gold-standard individual qualification to plan, execute, and lead an ISO 14064-3 verification engagement under <em>ISO 14065:2020<\/em> body controls. Panit Chancharoonpong holds it, certified June 2024 &mdash; the credential that lets Othello&#8217;s bench verify Scope 1, 2, 3 inventories against the standard CDP, CSRD, EU Taxonomy, and SBTi all accept. <strong>Verifiable on the CQI\/IRCA Register without going through Othello.<\/strong><\/p>\n        <div class=\"hs-grid\" data-reveal-stagger>\n          <div class=\"hs\">\n            <div class=\"ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><rect x=\"3\" y=\"3\" width=\"7\" height=\"7\"\/><rect x=\"14\" y=\"3\" width=\"7\" height=\"7\"\/><rect x=\"14\" y=\"14\" width=\"7\" height=\"7\"\/><rect x=\"3\" y=\"14\" width=\"7\" height=\"7\"\/><\/svg><\/div>\n            <div class=\"lb\">Standard Parts<\/div>\n            <div class=\"v\"><span class=\"num\" data-count-to=\"3\">3<\/span><\/div>\n            <div class=\"sb\">14064-1 \u00b7 14064-2 \u00b7 14064-3<\/div>\n          <\/div>\n          <div class=\"hs\">\n            <div class=\"ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M9 12l2 2 4-4\"\/><circle cx=\"12\" cy=\"12\" r=\"10\"\/><\/svg><\/div>\n            <div class=\"lb\">Verification Standard<\/div>\n            <div class=\"v\" style=\"font-family:var(--d);font-size:38px\">14064-3<\/div>\n            <div class=\"sb\">2019 \u00b7 current revision<\/div>\n          <\/div>\n          <div class=\"hs\">\n            <div class=\"ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><polyline points=\"12 6 12 12 16 14\"\/><\/svg><\/div>\n            <div class=\"lb\">Panit Certified<\/div>\n            <div class=\"v\"><span class=\"num\" data-count-to=\"2024\">2024<\/span><\/div>\n            <div class=\"sb\">June &middot; CQI\/IRCA accredited<\/div>\n          <\/div>\n          <div class=\"hs\">\n            <div class=\"ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><line x1=\"12\" y1=\"5\" x2=\"12\" y2=\"19\"\/><line x1=\"5\" y1=\"12\" x2=\"19\" y2=\"12\"\/><\/svg><\/div>\n            <div class=\"lb\">Reasonable-Assurance Materiality<\/div>\n            <div class=\"v\"><span class=\"num\" data-count-to=\"5\">5<\/span><span class=\"sm\">%<\/span><\/div>\n            <div class=\"sb\">Industry default \u00b7 risk-tested<\/div>\n          <\/div>\n        <\/div>\n        <div class=\"hctas\" data-reveal>\n          <a href=\"#three-parts\" class=\"btn btn-primary\">The Three Parts<\/a>\n          <a href=\"\/certifications\/\" class=\"btn btn-outline\">All 20 Credentials<\/a>\n        <\/div>\n      <\/div>\n\n      <div data-reveal>\n        <div class=\"lp-card\">\n          <div class=\"lp-lb\">&starf; CREDENTIAL POSTURE &middot; INDEPENDENTLY VERIFIABLE<\/div>\n          <div class=\"lp-head\">Lead Auditor &middot; CQI\/IRCA. <em>Verifiable register.<\/em><\/div>\n          <ul class=\"lp-items\">\n            <li class=\"lp-item gold\"><span class=\"lp-k\">Credential<\/span><span class=\"lp-v\"><b>ISO 14064 Lead Auditor<\/b><\/span><\/li>\n            <li class=\"lp-item gold\"><span class=\"lp-k\">Accreditor<\/span><span class=\"lp-v\"><b>CQI\/IRCA<\/b> &middot; UK chartered<\/span><\/li>\n            <li class=\"lp-item\"><span class=\"lp-k\">Practitioner<\/span><span class=\"lp-v\"><b>Panit C.<\/b> &middot; Jun 2024<\/span><\/li>\n            <li class=\"lp-item\"><span class=\"lp-k\">Body standard<\/span><span class=\"lp-v\"><b>ISO 14065:2020<\/b><\/span><\/li>\n            <li class=\"lp-item gold\"><span class=\"lp-k\">Accreditation<\/span><span class=\"lp-v\"><b>ISO\/IEC 17029:2019<\/b><\/span><\/li>\n            <li class=\"lp-item\"><span class=\"lp-k\">Verify<\/span><span class=\"lp-v\"><b>CQI\/IRCA Register<\/b><\/span><\/li>\n            <li class=\"lp-item\"><span class=\"lp-k\">Stacks with<\/span><span class=\"lp-v\"><b>AA1000AS &middot; ISAE 3410<\/b><\/span><\/li>\n          <\/ul>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/div><\/div>\n<\/section>\n  <!-- ============ \u00a701 \u2014 THE THREE PARTS OF ISO 14064 (redesigned foundation+flow) ============ -->\n\n  <section class=\"tp-sec\" id=\"three-parts\">\n    <div class=\"wrap\">\n      <div class=\"section-head\" data-reveal>\n        <div class=\"eyebrow\">\u2605 \u00a701 \u00b7 The Three Parts Of ISO 14064 \u00b7 Measure &middot; Measure &middot; Verify<\/div>\n        <h2 class=\"title\">Three parts. <em>Two measure.<\/em> One verifies. Verification is where the Lead Auditor credential applies.<\/h2>\n        <p class=\"lead\">ISO 14064 is structured as <strong>three independent-but-paired standards<\/strong> \u2014 Part 1 quantifies at the organisation level, Part 2 quantifies at the project level, and Part 3 verifies whichever assertion was produced. <em>Parts 1 and 2 are written for emitters; Part 3 is written for the independent assurer.<\/em> Panit&#8217;s Lead Auditor credential authorises Part 3 engagement leadership \u2014 the verification work that converts a company&#8217;s GHG report into something CDP, CSRD, and SBTi will accept.<\/p>\n      <\/div>\n\n      <div class=\"tp-frame\">\n\n        <!-- LEFT: Foundation \u2014 Part 3 verification (where Lead Auditor applies) -->\n        <div class=\"tp-foundation\" data-reveal>\n          <div class=\"tp-eyebrow\"><span class=\"pulse\"><\/span>VERIFICATION STANDARD \u00b7 ISO 14064-3:2019<\/div>\n          <h3>Part 3. <em>Where Lead Auditor applies.<\/em><\/h3>\n          <div class=\"tp-sub\">Specification with guidance for the verification and validation of GHG statements.<\/div>\n          <p class=\"tp-body\"><strong>ISO 14064-3:2019 specifies the principles, requirements, and process for independently verifying GHG assertions<\/strong> \u2014 historical inventory data, project-level reductions, or product carbon footprints. <em>It is the standard CDP, CSRD, EU Taxonomy, and SBTi accept as the framework that proves a company&#8217;s emissions claims<\/em>. A Lead Auditor under Part 3 plans the engagement, sets the assurance level (limited or reasonable), determines materiality, gathers evidence, and signs the verification statement.<\/p>\n          <div class=\"tp-test\">\n            <div class=\"tp-test-label\">What an ISO 14064-3 Lead Auditor leads<\/div>\n            <ul class=\"tp-test-list\">\n              <li>Engagement planning &middot; assurance-level decision &middot; criteria and scope<\/li>\n              <li>Strategic analysis of GHG source categories &middot; sampling strategy<\/li>\n              <li>Risk assessment &middot; data systems, controls, and material-misstatement points<\/li>\n              <li>Evidence gathering &middot; recomputation, source-system tracing, interviews<\/li>\n              <li>Materiality determination &middot; typically 5% for reasonable assurance<\/li>\n              <li>Verification statement drafting, sign-off, and archive<\/li>\n            <\/ul>\n          <\/div>\n        <\/div>\n\n        <!-- RIGHT: Parts 1 + 2 (the standards being verified) + connector -->\n        <div class=\"tp-flow\">\n\n          <div class=\"tp-block\" data-reveal>\n            <div class=\"tp-num\">14064-1<\/div>\n            <div class=\"tp-content\">\n              <div class=\"tp-tag\">ORGANISATION LEVEL <span class=\"tp-ref\">\u00b7 2018<\/span><\/div>\n              <h4>Quantify the <em>whole company&#8217;s<\/em> footprint.<\/h4>\n              <p class=\"tp-snip\"><strong>ISO 14064-1:2018 specifies how an organisation designs, develops, manages, reports, and verifies its GHG inventory.<\/strong> Covers direct emissions (Scope 1), energy-indirect (Scope 2), and other-indirect (Scope 3) under a categorisation aligned with \u2014 but not identical to \u2014 the GHG Protocol. <em>The auditable counterpart to GHG Protocol corporate accounting.<\/em><\/p>\n              <div class=\"tp-pills\">\n                <span class=\"tp-pill gold\">CSRD-ALIGNED<\/span>\n                <span class=\"tp-pill\">Scope 1+2+3<\/span>\n                <span class=\"tp-pill\">Corporate<\/span>\n                <span class=\"tp-pill\">Auditable<\/span>\n              <\/div>\n            <\/div>\n          <\/div>\n\n          <div class=\"tp-block\" data-reveal>\n            <div class=\"tp-num\">14064-2<\/div>\n            <div class=\"tp-content\">\n              <div class=\"tp-tag\">PROJECT LEVEL <span class=\"tp-ref\">\u00b7 2019<\/span><\/div>\n              <h4>Quantify a single <em>reduction project<\/em>.<\/h4>\n              <p class=\"tp-snip\"><strong>ISO 14064-2:2019 specifies baselines, monitoring, quantification, and reporting for individual GHG-reduction or removal projects.<\/strong> <em>The standard underwriting carbon-offset claims<\/em> \u2014 relevant for VERRA and CORSIA project work, voluntary carbon market submissions, and emission-reduction credit issuance. Less commonly invoked than Part 1, but mandatory where a single project&#8217;s reductions are the unit being claimed.<\/p>\n              <div class=\"tp-pills\">\n                <span class=\"tp-pill\">Project-specific<\/span>\n                <span class=\"tp-pill\">Baselines<\/span>\n                <span class=\"tp-pill gold\">VERRA \u00b7 CORSIA<\/span>\n                <span class=\"tp-pill\">Offsets<\/span>\n              <\/div>\n            <\/div>\n          <\/div>\n\n          <!-- Connector pill: shows 1+2 feed into 3 -->\n          <div class=\"tp-connector\" data-reveal>\n            Parts 1 + 2 <span class=\"arr\">&rarr;<\/span> verified under Part 3 <b>by the Lead Auditor<\/b>\n          <\/div>\n\n        <\/div>\n      <\/div>\n\n      <p class=\"tp-foot\" data-reveal>&starf; <b style=\"color:var(--r)\">VERSION ASYMMETRY \u00b7 WORTH NOTING<\/b> &middot; <b>Part 1 was revised in 2018; Parts 2 and 3 were revised in 2019.<\/b> Vendors that cite &#8220;ISO 14064:2006&#8221; or &#8220;14064-3:2006&#8221; are quoting an obsolete version &mdash; the 2019 revision substantially restructured verification practice and is the version any post-2020 assurance engagement should reference. <em>Othello&#8217;s bench works exclusively to the current revisions.<\/em><\/p>\n    <\/div>\n  <\/section>\n\n  <!-- ============ \u00a702 \u2014 VERIFICATION VS VALIDATION ============ -->\n  <section class=\"vv-sec\" id=\"verification-vs-validation\">\n    <div class=\"wrap\">\n      <div class=\"section-head\" data-reveal>\n        <div class=\"eyebrow\"><svg class=\"ico\" width=\"13\" height=\"13\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\" focusable=\"false\"><path d=\"m11 17 2 2a1 1 0 1 0 3-3\" \/> <path d=\"m14 14 2.5 2.5a1 1 0 1 0 3-3l-3.88-3.88a3 3 0 0 0-4.24 0l-.88.88a1 1 0 1 1-3-3l2.81-2.81a5.79 5.79 0 0 1 7.06-.87l.47.28a2 2 0 0 0 1.42.25L21 4\" \/> <path d=\"m21 3 1 11h-2\" \/> <path d=\"M3 3 2 14l6.5 6.5a1 1 0 1 0 3-3\" \/> <path d=\"M3 4h8\" \/><\/svg>\u2605 \u00a702 \u00b7 Verification vs Validation \u00b7 Two Distinct Engagements<\/div>\n        <h2 class=\"title\">Two words that are <em>not synonyms.<\/em><\/h2>\n        <p class=\"lead\">Vendors and even some publications use &#8220;verification&#8221; and &#8220;validation&#8221; interchangeably; ISO 14064-3 does not. <strong>Verification looks backward at historical data; validation looks forward at projections or plans.<\/strong> The distinction governs scope, evidence, materiality threshold, and the language of the final statement &mdash; and is the single technical point most often confused at procurement.<\/p>\n      <\/div>\n\n      <div class=\"vv-grid\" data-reveal-stagger>\n\n        <div class=\"vv-col\">\n          <div class=\"vv-icon\"><svg viewBox=\"0 0 24 24\"><path d=\"M3 12a9 9 0 1 0 9-9\"\/><polyline points=\"3 4 3 12 11 12\"\/><\/svg><\/div>\n          <div class=\"vv-tag\">VERIFICATION \u00b7 BACKWARD-LOOKING<\/div>\n          <h3>Verification.<\/h3>\n          <div class=\"vv-sub\">Confirming historical GHG data is accurate, complete, consistent.<\/div>\n          <p><strong>Verification is the post-hoc audit of an organisation&#8217;s reported emissions for a completed reporting period.<\/strong> The Lead Auditor evaluates whether the GHG statement is materially correct against the criteria \u2014 <em>typically Part 1 for corporate inventories or Part 2 for projects<\/em>. Materiality is normally 5% for reasonable assurance, looser for limited. The output is a verification statement: positive-form for reasonable assurance, negative-form for limited.<\/p>\n          <div class=\"vv-spec\">\n            <div class=\"vv-spec-row\"><span class=\"vv-spec-k\">Direction<\/span><span class=\"vv-spec-v\">Backward<\/span><\/div>\n            <div class=\"vv-spec-row\"><span class=\"vv-spec-k\">Subject<\/span><span class=\"vv-spec-v\">Historical data<\/span><\/div>\n            <div class=\"vv-spec-row\"><span class=\"vv-spec-k\">Materiality<\/span><span class=\"vv-spec-v\"><b>~5%<\/b> reasonable<\/span><\/div>\n            <div class=\"vv-spec-row\"><span class=\"vv-spec-k\">Used by<\/span><span class=\"vv-spec-v\">CDP &middot; CSRD &middot; TGO<\/span><\/div>\n          <\/div>\n        <\/div>\n\n        <div class=\"vv-col\">\n          <div class=\"vv-icon\"><svg viewBox=\"0 0 24 24\"><polyline points=\"22 7 13.5 15.5 8.5 10.5 2 17\"\/><polyline points=\"16 7 22 7 22 13\"\/><\/svg><\/div>\n          <div class=\"vv-tag\">VALIDATION \u00b7 FORWARD-LOOKING<\/div>\n          <h3>Validation.<\/h3>\n          <div class=\"vv-sub\">Confirming projections, baselines, or plans are reasonable.<\/div>\n          <p><strong>Validation is the prospective evaluation of a forward-looking GHG claim<\/strong> &mdash; project baselines, monitoring plans, reduction projections, target pathways. The Lead Auditor evaluates whether the assumptions, methodology, and projected outcomes are <em>reasonable, supportable, and free from material bias<\/em>. Common at project initiation (Part 2), in SBTi target submission, and in CDM\/Verra project design document review.<\/p>\n          <div class=\"vv-spec\">\n            <div class=\"vv-spec-row\"><span class=\"vv-spec-k\">Direction<\/span><span class=\"vv-spec-v\">Forward<\/span><\/div>\n            <div class=\"vv-spec-row\"><span class=\"vv-spec-k\">Subject<\/span><span class=\"vv-spec-v\">Projections &middot; plans<\/span><\/div>\n            <div class=\"vv-spec-row\"><span class=\"vv-spec-k\">Materiality<\/span><span class=\"vv-spec-v\">Bias-tested<\/span><\/div>\n            <div class=\"vv-spec-row\"><span class=\"vv-spec-k\">Used by<\/span><span class=\"vv-spec-v\">SBTi &middot; VERRA &middot; CDM<\/span><\/div>\n          <\/div>\n        <\/div>\n\n      <\/div>\n\n      <p style=\"font-size:12.5px;line-height:1.7;color:var(--w2);margin:32px 0 0;font-family:var(--m);letter-spacing:.02em;max-width:96ch;padding:18px 22px;background:var(--k1);border:1px solid var(--line);border-left:3px solid var(--r);position:relative;z-index:2\" data-reveal>&starf; <b style=\"color:var(--r)\">WHY THE DISTINCTION MATTERS COMMERCIALLY<\/b> &middot; <b style=\"color:var(--w)\">A company asking for &#8220;verification&#8221; of next year&#8217;s net-zero commitment is asking for validation; a company asking for &#8220;validation&#8221; of last year&#8217;s emissions report is asking for verification.<\/b> Confusing the two changes scope, price, evidence demand, and statement language. <em style=\"color:var(--r);font-family:var(--d);font-style:italic\">Othello scopes the right engagement at the engagement letter<\/em> &mdash; not after the work starts.<\/p>\n    <\/div>\n  <\/section>\n\n\n  <!-- ============ \u00a703 \u2014 THE SIX-STAGE VERIFICATION WORKFLOW ============ -->\n  <section class=\"qd-sec\" id=\"workflow\">\n    <div class=\"wrap\">\n      <div class=\"section-head\" data-reveal>\n        <div class=\"eyebrow\"><svg class=\"ico\" width=\"13\" height=\"13\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M6 22a2 2 0 0 1-2-2V4a2 2 0 0 1 2-2h8a2.4 2.4 0 0 1 1.704.706l3.588 3.588A2.4 2.4 0 0 1 20 8v12a2 2 0 0 1-2 2z\" \/> <path d=\"M14 2v5a1 1 0 0 0 1 1h5\" \/> <path d=\"m9 15 2 2 4-4\" \/><\/svg>\u2605 \u00a703 \u00b7 The Six-Stage Verification Workflow \u00b7 ISO 14064-3:2019<\/div>\n        <h2 class=\"title\">Six stages. <em>Engagement planning to verification statement.<\/em><\/h2>\n        <p class=\"lead\">ISO 14064-3 sets out a <strong>six-stage verification process<\/strong>, anchored in risk-based evidence gathering and materiality-led conclusions. Othello operates each stage with a documented gate; no stage advances unsigned. The Lead Auditor anchors all six \u2014 not just the testing stages \u2014 and signs the verification statement personally.<\/p>\n      <\/div>\n\n      <div class=\"qd-block wf\" data-reveal>\n        <div class=\"qd-eye\">\u2605 ISO 14064-3:2019 PROCESS &middot; LEAD-AUDITOR-ANCHORED &middot; CQI\/IRCA-COMPETENT<\/div>\n        <h3>From terms of engagement to signed verification statement. <em>Materiality-led, risk-based.<\/em><\/h3>\n        <p>The six stages below are the standard process flow under ISO 14064-3:2019 as operated by an ISO 14065:2020-compliant verification body, led by a CQI\/IRCA-certified Lead Auditor. <strong>Materiality is the binding evidence-volume control<\/strong> \u2014 set at engagement planning, recalibrated if findings warrant, and binding on the conclusion. <em>For reasonable assurance, materiality is typically 5% of the reported GHG total<\/em>; for limited assurance, looser. See <a href=\"\/our-process\/\">Our Process<\/a> for the broader bench discipline.<\/p>\n\n        <div class=\"qd-steps\" data-reveal-stagger>\n          <div class=\"qd-step\">\n            <div class=\"qs-num\">STAGE 01<\/div>\n            <div class=\"qs-body\"><span class=\"qs-title\">Engagement planning.<\/span>The Lead Auditor establishes <strong>assurance level (limited or reasonable), criteria (Part 1 or Part 2), scope (boundary and gases), and objectives<\/strong>. Independence and competence checks confirmed; team named including the Lead Auditor&#8217;s role; engagement letter signed before any evidence work begins.<\/div>\n          <\/div>\n          <div class=\"qd-step\">\n            <div class=\"qs-num\">STAGE 02<\/div>\n            <div class=\"qs-body\"><span class=\"qs-title\">Strategic analysis.<\/span>The team reviews the <strong>organisation&#8217;s operations, GHG sources, data systems, and reporting boundaries<\/strong>. Strategic-level understanding informs risk assessment and sampling. <em>The &#8220;look around&#8221; before the &#8220;look closely&#8221;<\/em> &mdash; without it, evidence-gathering misses material sources.<\/div>\n          <\/div>\n          <div class=\"qd-step\">\n            <div class=\"qs-num\">STAGE 03<\/div>\n            <div class=\"qs-body\"><span class=\"qs-title\">Risk assessment &middot; materiality.<\/span><strong>Inherent risk, control risk, and detection risk are assessed by source category.<\/strong> Materiality is set &mdash; typically 5% of the reported total for reasonable assurance. <em>The risk profile drives evidence-gathering intensity per source<\/em>: high-risk Scope 1 stationary combustion may receive recomputation; low-risk Scope 2 with audited utility bills may receive review-level testing.<\/div>\n          <\/div>\n          <div class=\"qd-step\">\n            <div class=\"qs-num\">STAGE 04<\/div>\n            <div class=\"qs-body\"><span class=\"qs-title\">Evidence gathering.<\/span>The substantive testing work &mdash; <strong>recomputation, source-system tracing, document inspection, interviews, analytical procedures<\/strong>. For organisation-level engagements, this typically includes utility-bill verification, fuel-purchase ledger walk-through, fleet records, and Scope 3 emission-factor application. <em>Findings logged; management responses solicited and documented.<\/em><\/div>\n          <\/div>\n          <div class=\"qd-step\">\n            <div class=\"qs-num\">STAGE 05<\/div>\n            <div class=\"qs-body\"><span class=\"qs-title\">Evaluation of evidence.<\/span>The Lead Auditor evaluates whether <strong>the GHG statement is materially correct against the criteria<\/strong>, considering aggregated findings against materiality. Qualified or unqualified conclusion determined; modifications to scope or methodology documented. <em>This is the judgment stage<\/em> &mdash; mechanical only on paper; substantively driven by Lead-Auditor experience.<\/div>\n          <\/div>\n          <div class=\"qd-step\">\n            <div class=\"qs-num\">STAGE 06<\/div>\n            <div class=\"qs-body\"><span class=\"qs-title\">Verification statement &middot; archive.<\/span>The <strong>verification statement is drafted per ISO 14064-3 information requirements<\/strong> &mdash; scope, criteria, assurance level, materiality, methodology, conclusion (positive-form for reasonable, negative-form for limited), signature and date. <em>Engagement file<\/em> &mdash; planning memo, evidence log, management responses, draft and final statement &mdash; retained Bangkok-side per the engagement letter.<\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n\n      <p style=\"font-size:12.5px;line-height:1.7;color:var(--w2);margin:32px 0 0;font-family:var(--m);letter-spacing:.02em;max-width:88ch;padding:18px 22px;background:var(--k1);border:1px solid var(--line);border-left:3px solid var(--r);position:relative;z-index:2\" data-reveal>&starf; <b style=\"color:var(--r)\">MATERIALITY IS THE LEVER<\/b> &middot; <b style=\"color:var(--w)\">The 5% materiality floor for reasonable assurance is industry convention &mdash; ISO 14064-3 does not prescribe a fixed percentage.<\/b> Sophisticated procurement panels confirm the materiality threshold at engagement letter rather than discovering it in the final statement. <em style=\"color:var(--r);font-family:var(--d);font-style:italic\">Othello documents materiality at scoping<\/em> &mdash; including the qualitative factors that may tighten it (regulatory exposure, listed-company disclosure obligations, capital-markets timing).<\/p>\n    <\/div>\n  <\/section>\n\n  <!-- ============ \u00a704 \u2014 THE STANDARDS STACK BEHIND THE LEAD AUDITOR ============ -->\n  <section class=\"pm-sec\" id=\"standards-stack\" style=\"background:var(--k1)\">\n    <div class=\"wrap\">\n      <div class=\"section-head\" data-reveal>\n        <div class=\"eyebrow\"><svg class=\"ico\" width=\"13\" height=\"13\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M3.85 8.62a4 4 0 0 1 4.78-4.77 4 4 0 0 1 6.74 0 4 4 0 0 1 4.78 4.78 4 4 0 0 1 0 6.74 4 4 0 0 1-4.77 4.78 4 4 0 0 1-6.75 0 4 4 0 0 1-4.78-4.77 4 4 0 0 1 0-6.76Z\" \/> <path d=\"m9 12 2 2 4-4\" \/><\/svg>\u2605 \u00a704 \u00b7 The Standards Stack Behind The Credential<\/div>\n        <h2 class=\"title\">Six standards. <em>One credentialled practitioner.<\/em><\/h2>\n        <p class=\"lead\">An ISO 14064 Lead Auditor credential is not a free-standing certificate &mdash; it sits inside a documented stack of <strong>auditor accreditation, body standards, and pairing protocols<\/strong>. The six standards below are the regulatory floor that makes Panit&#8217;s credential operationally meaningful at Thai SET-listed corporates, EU-facing exporters, and US-procurement engagements alike.<\/p>\n      <\/div>\n\n      <div class=\"pm-grid\" data-reveal-stagger>\n\n        <div class=\"pm-card\">\n          <div class=\"pm-num\">STD 01 \u00b7 LEAD AUDITOR<\/div>\n          <h3>CQI\/IRCA <em>certification.<\/em><\/h3>\n          <p><strong>The Chartered Quality Institute and International Register of Certificated Auditors<\/strong> &mdash; the UK chartered body that certifies management-systems auditors against documented competence criteria, including continuing professional development. <em>Lead Auditor is one of three CQI\/IRCA grades<\/em> (Auditor, Lead Auditor, Principal Auditor); Lead Auditor is the grade that authorises engagement leadership.<\/p>\n          <div class=\"pm-spec\">\n            <div class=\"pm-spec-row\"><span class=\"pm-spec-k\">Body<\/span><span class=\"pm-spec-v\"><b>CQI\/IRCA<\/b><\/span><\/div>\n            <div class=\"pm-spec-row\"><span class=\"pm-spec-k\">Grade<\/span><span class=\"pm-spec-v\">Lead Auditor<\/span><\/div>\n            <div class=\"pm-spec-row\"><span class=\"pm-spec-k\">Validity<\/span><span class=\"pm-spec-v\">CPD-conditional<\/span><\/div>\n          <\/div>\n        <\/div>\n\n        <div class=\"pm-card\">\n          <div class=\"pm-num\">STD 02 \u00b7 BODY STANDARD<\/div>\n          <h3>ISO 14065:2020.<\/h3>\n          <p><strong>The standard for verification and validation bodies<\/strong>: general principles and requirements for organisations validating and verifying environmental information. Sets the impartiality, competence-management, and quality-management requirements a verification body must operate under. <em>A Lead Auditor without a 14065-compliant body operates outside the standard&#8217;s expected envelope.<\/em><\/p>\n          <div class=\"pm-spec\">\n            <div class=\"pm-spec-row\"><span class=\"pm-spec-k\">Scope<\/span><span class=\"pm-spec-v\">Body standard<\/span><\/div>\n            <div class=\"pm-spec-row\"><span class=\"pm-spec-k\">Replaces<\/span><span class=\"pm-spec-v\">14065:2013<\/span><\/div>\n            <div class=\"pm-spec-row\"><span class=\"pm-spec-k\">Issued<\/span><span class=\"pm-spec-v\"><b>2020<\/b><\/span><\/div>\n          <\/div>\n        <\/div>\n\n        <div class=\"pm-card\">\n          <div class=\"pm-num\">STD 03 \u00b7 ACCREDITATION<\/div>\n          <h3>ISO\/IEC 17029:2019.<\/h3>\n          <p><strong>Conformity-assessment general principles and requirements for validation and verification bodies.<\/strong> The standard that <em>accreditors<\/em> (ANAB, UKAS, ENAS) apply when accrediting an ISO 14065 body. The chain is: <strong>17029 governs the accreditor \u2192 accreditor accredits the 14065 body \u2192 14065 body deploys 14064-3 Lead Auditors<\/strong> against client engagements. Three layers, each documented.<\/p>\n          <div class=\"pm-spec\">\n            <div class=\"pm-spec-row\"><span class=\"pm-spec-k\">Layer<\/span><span class=\"pm-spec-v\">Accreditor<\/span><\/div>\n            <div class=\"pm-spec-row\"><span class=\"pm-spec-k\">Bodies<\/span><span class=\"pm-spec-v\">ANAB &middot; UKAS<\/span><\/div>\n            <div class=\"pm-spec-row\"><span class=\"pm-spec-k\">Underlies<\/span><span class=\"pm-spec-v\"><b>ISO 14065<\/b><\/span><\/div>\n          <\/div>\n        <\/div>\n\n        <div class=\"pm-card\">\n          <div class=\"pm-num\">STD 04 \u00b7 GHG STANDARD<\/div>\n          <h3>ISO 14064-3:2019.<\/h3>\n          <p>The verification methodology standard itself &mdash; the substantive standard the Lead Auditor applies. <strong>Specifies principles, requirements, and guidance for verifying and validating GHG statements<\/strong> prepared under 14064-1 or 14064-2 or other GHG programmes. <em>The standard CDP, CSRD, EU Taxonomy, and SBTi accept as the framework for third-party GHG verification.<\/em><\/p>\n          <div class=\"pm-spec\">\n            <div class=\"pm-spec-row\"><span class=\"pm-spec-k\">Subject<\/span><span class=\"pm-spec-v\">V&amp;V methodology<\/span><\/div>\n            <div class=\"pm-spec-row\"><span class=\"pm-spec-k\">Applies to<\/span><span class=\"pm-spec-v\">14064-1 \/ -2<\/span><\/div>\n            <div class=\"pm-spec-row\"><span class=\"pm-spec-k\">Accepted by<\/span><span class=\"pm-spec-v\"><b>CDP &middot; CSRD<\/b><\/span><\/div>\n          <\/div>\n        <\/div>\n\n        <div class=\"pm-card\">\n          <div class=\"pm-num\">STD 05 \u00b7 ISAE PAIRING<\/div>\n          <h3>ISAE 3410 <em>cross-reference.<\/em><\/h3>\n          <p>For audit-firm-facing engagements, the <strong>International Standard on Assurance Engagements 3410<\/strong> (the IAASB&#8217;s GHG-specific assurance standard) is the IFAC-anchored framework that maps to ISO 14064-3 substantively. <em>Many capital-markets and IFRS S2 disclosure engagements expect both<\/em> &mdash; ISAE 3410 for the audit-firm reading, ISO 14064-3 for the engineering reading. Othello operates the pairing on engagements where both audiences read the statement.<\/p>\n          <div class=\"pm-spec\">\n            <div class=\"pm-spec-row\"><span class=\"pm-spec-k\">Issuer<\/span><span class=\"pm-spec-v\">IAASB<\/span><\/div>\n            <div class=\"pm-spec-row\"><span class=\"pm-spec-k\">Anchored in<\/span><span class=\"pm-spec-v\">IFAC<\/span><\/div>\n            <div class=\"pm-spec-row\"><span class=\"pm-spec-k\">Pair use<\/span><span class=\"pm-spec-v\"><b>IFRS S2 &middot; ESRS<\/b><\/span><\/div>\n          <\/div>\n        <\/div>\n\n        <div class=\"pm-card\">\n          <div class=\"pm-num\">STD 06 \u00b7 AA1000AS STACK<\/div>\n          <h3>AA1000AS v3 <em>overlay.<\/em><\/h3>\n          <p><strong>AccountAbility&#8217;s &#8220;Guidance on Assuring GHG Emissions with AA1000 v3&#8221;<\/strong> permits AA1000AS Type 2 assurance to be applied <em>in conjunction with ISO 14064-3<\/em> &mdash; the configuration most Thai SET-listed corporates need to satisfy both TGO submission and forward IFRS S2 expectations. <em>Panit holds both credentials on the same bench<\/em> &mdash; ACSAP and ISO 14064 Lead Auditor &mdash; so the pairing is delivered by one practitioner. See <a href=\"\/certifications\/aa1000as\/\" style=\"color:var(--r);text-decoration:none;border-bottom:1px solid rgba(237,64,54,.4)\">\/certifications\/aa1000as\/<\/a>.<\/p>\n          <div class=\"pm-spec\">\n            <div class=\"pm-spec-row\"><span class=\"pm-spec-k\">Overlay<\/span><span class=\"pm-spec-v\"><b>AA1000AS v3<\/b><\/span><\/div>\n            <div class=\"pm-spec-row\"><span class=\"pm-spec-k\">Combined Panit<\/span><span class=\"pm-spec-v\">Both creds<\/span><\/div>\n            <div class=\"pm-spec-row\"><span class=\"pm-spec-k\">Use case<\/span><span class=\"pm-spec-v\">SET + IFRS S2<\/span><\/div>\n          <\/div>\n        <\/div>\n\n      <\/div>\n\n      <p style=\"font-size:12.5px;line-height:1.7;color:var(--w2);margin:32px 0 0;font-family:var(--m);letter-spacing:.02em;max-width:88ch;padding:18px 22px;background:var(--k);border:1px solid var(--line);border-left:3px solid var(--r);position:relative;z-index:2\" data-reveal>&starf; <b style=\"color:var(--r)\">THE STACK IS WHY THE CREDENTIAL MATTERS<\/b> &middot; <b style=\"color:var(--w)\">An individual ISO 14064 training certificate without CQI\/IRCA Lead Auditor accreditation, without a 14065-compliant body, and without ISO\/IEC 17029-accredited oversight is decorative.<\/b> The full stack is what gives the resulting verification statement standing with sophisticated buyers. <em style=\"color:var(--r);font-family:var(--d);font-style:italic\">Each layer is independently verifiable at procurement &mdash; Othello provides the chain on request under NDA.<\/em><\/p>\n    <\/div>\n  <\/section>\n\n\n  <!-- ============ ADJACENT ============ -->\n  <section class=\"as-sec\" id=\"adjacent\">\n    <div class=\"wrap\">\n      <div class=\"section-head\" data-reveal>\n        <div class=\"eyebrow\"><svg class=\"ico\" width=\"13\" height=\"13\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M10 12h4\" \/> <path d=\"M10 8h4\" \/> <path d=\"M14 21v-3a2 2 0 0 0-4 0v3\" \/> <path d=\"M6 10H4a2 2 0 0 0-2 2v7a2 2 0 0 0 2 2h16a2 2 0 0 0 2-2V9a2 2 0 0 0-2-2h-2\" \/> <path d=\"M6 21V5a2 2 0 0 1 2-2h8a2 2 0 0 1 2 2v16\" \/><\/svg>\u2605 Adjacent \u00b7 Where ISO 14064 Connects Across The Practice<\/div>\n        <h2 class=\"title\">ISO 14064 is the engineering standard. <em>Three adjacent credentials<\/em> sit on the same bench.<\/h2>\n        <p class=\"lead\">ISO 14064 Lead Auditor sits inside Othello&#8217;s seven-credential ESG-assurance cluster, anchored by Panit Chancharoonpong. Together they cover the substantive backing for every climate, carbon, and sustainability-assurance engagement &mdash; one bench, one engagement letter, one audit-trail.<\/p>\n      <\/div>\n\n      <div class=\"as-grid\" data-reveal-stagger>\n\n        <a href=\"\/certifications\/aa1000as\/\" class=\"as-card gold\">\n          <div class=\"as-icon\"><svg viewBox=\"0 0 24 24\"><circle cx=\"12\" cy=\"8\" r=\"6\"\/><path d=\"M15.477 12.89 17 22l-5-3-5 3 1.523-9.11\"\/><\/svg><\/div>\n          <div class=\"as-tag\">\u2605 AA1000AS \u00b7 PAIRED<\/div>\n          <h3>AA1000AS v3 ACSAP \u00b7 the principles overlay<\/h3>\n          <p><strong>AccountAbility&#8217;s individual practitioner credential for sustainability assurance<\/strong>, designed to be applied in conjunction with ISO 14064-3 for GHG engagements. <em>Panit holds both \u2014 ACSAP plus ISO 14064 Lead Auditor \u2014 so the AA1000AS + 14064-3 + ISAE 3410 configuration is delivered by one practitioner on one engagement letter.<\/em><\/p>\n          <span class=\"as-arrow\">Open AA1000AS<\/span>\n        <\/a>\n\n        <a href=\"\/esg-advisory\/\" class=\"as-card\">\n          <div class=\"as-icon\"><svg viewBox=\"0 0 24 24\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"\/><polyline points=\"22 4 12 14.01 9 11.01\"\/><\/svg><\/div>\n          <div class=\"as-tag\">FLAGSHIP PRACTICE<\/div>\n          <h3>ESG Advisory \u00b7 the engagement context<\/h3>\n          <p>The <strong>2026 flagship practice<\/strong> \u2014 IFRS S2 climate disclosure, FTSE Russell readiness, GHG inventory (Scope 1, 2, 3) preparation, SBTi target setting. <em>ISO 14064-3 verification is the assurance backbone that lets these engagements stand up to capital-markets and rating-agency scrutiny.<\/em><\/p>\n          <span class=\"as-arrow\">Open ESG Advisory<\/span>\n        <\/a>\n\n        <a href=\"\/certifications\/\" class=\"as-card\">\n          <div class=\"as-icon\"><svg viewBox=\"0 0 24 24\"><rect x=\"3\" y=\"3\" width=\"7\" height=\"7\"\/><rect x=\"14\" y=\"3\" width=\"7\" height=\"7\"\/><rect x=\"14\" y=\"14\" width=\"7\" height=\"7\"\/><rect x=\"3\" y=\"14\" width=\"7\" height=\"7\"\/><\/svg><\/div>\n          <div class=\"as-tag\">CERTIFICATIONS HUB<\/div>\n          <h3>All 20 credentials &middot; the register<\/h3>\n          <p><strong>ISO 14064 is one of 20 documented credentials.<\/strong> The hub catalogues all of them \u2014 5 firm-level (ISO 17100, ATA, ATC, GDPR, PDPA) and 15 bench practitioner (AA1000AS, ISO 14064, TGO, VERRA, CORSIA, ICVCM, ISCC PLUS, GRI, IFRS S1\/S2, FTSE Russell, CSRD\/ESRS, CBAM, EU Taxonomy, TCFD, SBTi). <em>Every credential independently verifiable.<\/em><\/p>\n          <span class=\"as-arrow\">Open All Credentials<\/span>\n        <\/a>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- ============ FAQ ============ -->\n  <section class=\"faq-sec\" id=\"faqs\">\n    <div class=\"wrap\">\n      <div class=\"section-head center\" data-reveal>\n        <div class=\"eyebrow\"><svg class=\"ico\" width=\"13\" height=\"13\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M6 22a2 2 0 0 1-2-2V4a2 2 0 0 1 2-2h8a2.4 2.4 0 0 1 1.704.706l3.588 3.588A2.4 2.4 0 0 1 20 8v12a2 2 0 0 1-2 2z\" \/> <path d=\"M14 2v5a1 1 0 0 0 1 1h5\" \/> <path d=\"M10 9H8\" \/> <path d=\"M16 13H8\" \/> <path d=\"M16 17H8\" \/><\/svg>\u2605 ISO 14064 FAQ \u00b7 Ten Procurement Questions<\/div>\n        <h2 class=\"title\">Procurement questions <em>answered up front.<\/em><\/h2>\n        <p class=\"lead\" style=\"margin:0 auto\">Substantive answers to what audit committees, sustainability heads, and procurement panels routinely ask when reviewing ISO 14064 verification providers and Othello&#8217;s Lead-Auditor-anchored posture.<\/p>\n      <\/div>\n\n      <div class=\"faq-grid\" data-reveal>\n\n        <details class=\"faq\">\n          <summary><span class=\"faq-num\">Q.01<\/span><span>What does ISO 14064 actually cover, and who issues it?<\/span><span class=\"faq-ic\" aria-hidden=\"true\">+<\/span><\/summary>\n          <div class=\"faq-body\">\n            <p><strong>ISO 14064 is the international standard for greenhouse gas quantification, monitoring, reporting, and verification<\/strong>, published by the International Organization for Standardization in three parts: <em>ISO 14064-1:2018<\/em> (organisation-level GHG inventories), <em>ISO 14064-2:2019<\/em> (project-level reductions), and <em>ISO 14064-3:2019<\/em> (validation and verification methodology). The standard is GHG-programme neutral \u2014 it can be applied alongside CDP, CDM, Verra, TGO, ICAO CORSIA, or any other recognised programme. <em>For Thai SET-listed corporates with capital-markets exposure, ISO 14064-1 plus ISO 14064-3 is the practical configuration for getting credible verified emissions data into 56-1 One Report and IFRS S2 disclosure.<\/em><\/p>\n          <\/div>\n        <\/details>\n\n        <details class=\"faq\">\n          <summary><span class=\"faq-num\">Q.02<\/span><span>What does the &#8220;Lead Auditor&#8221; credential authorise specifically?<\/span><span class=\"faq-ic\" aria-hidden=\"true\">+<\/span><\/summary>\n          <div class=\"faq-body\">\n            <p><strong>Lead Auditor is the CQI\/IRCA grade that authorises an individual to plan, lead, and sign off an ISO 14064-3 verification engagement.<\/strong> The Auditor grade (one step lower) participates under leadership but does not sign; the Principal Auditor grade (one step higher) typically anchors complex multi-site or industry-specific engagements. <em>Lead Auditor is the operational grade for standard organisation-level verification engagements<\/em> \u2014 the grade that maps to &#8220;the auditor whose name is on the verification statement.&#8221; Panit holds Lead Auditor, certified by CQI\/IRCA in June 2024.<\/p>\n          <\/div>\n        <\/details>\n\n        <details class=\"faq\">\n          <summary><span class=\"faq-num\">Q.03<\/span><span>How is verification different from validation?<\/span><span class=\"faq-ic\" aria-hidden=\"true\">+<\/span><\/summary>\n          <div class=\"faq-body\">\n            <p>Direction. <strong>Verification looks backward at historical GHG data<\/strong> \u2014 confirming a completed reporting period&#8217;s emissions are materially correct against ISO 14064-1 or -2 criteria. <strong>Validation looks forward at projections, baselines, or plans<\/strong> \u2014 confirming a SBTi target, a project baseline, or a reduction projection is reasonable and supportable. <em>The two engagements have different scope, different evidence, different materiality treatment, and different statement language<\/em>. ISO 14064-3 covers both, and the distinction is set at engagement letter. A company asking for &#8220;verification&#8221; of next year&#8217;s target is asking for validation.<\/p>\n          <\/div>\n        <\/details>\n\n        <details class=\"faq\">\n          <summary><span class=\"faq-num\">Q.04<\/span><span>Limited vs reasonable assurance \u2014 what&#8217;s the difference and which do we need?<\/span><span class=\"faq-ic\" aria-hidden=\"true\">+<\/span><\/summary>\n          <div class=\"faq-body\">\n            <p><strong>Limited assurance reduces engagement risk to an acceptable level but yields a negative-form conclusion<\/strong> \u2014 &#8220;nothing has come to our attention to indicate the subject matter is materially misstated.&#8221; Lower evidence threshold, looser materiality, lower cost. <strong>Reasonable assurance reduces engagement risk to a low level and yields a positive-form conclusion<\/strong> \u2014 &#8220;the subject matter is fairly stated, in all material respects.&#8221; Higher evidence threshold, materiality typically 5% of reported total, deeper testing. <em>IFRS S2 Phase 2 is moving toward reasonable assurance on key metrics<\/em> \u2014 including the Thai SEC implementation pathway. For SET-listed disclosure, reasonable assurance is increasingly the expectation rather than the option.<\/p>\n          <\/div>\n        <\/details>\n\n        <details class=\"faq\">\n          <summary><span class=\"faq-num\">Q.05<\/span><span>How does the 5% materiality threshold work in practice?<\/span><span class=\"faq-ic\" aria-hidden=\"true\">+<\/span><\/summary>\n          <div class=\"faq-body\">\n            <p><strong>Materiality is the quantitative threshold above which a misstatement is considered to affect the conclusion.<\/strong> For reasonable assurance on a corporate GHG inventory, materiality of 5% of the total reported emissions is industry convention \u2014 meaning aggregated unidentified or unresolved errors must remain below 5% for the verifier to issue an unqualified positive-form conclusion. <em>The 5% is not prescribed by the standard<\/em>; ISO 14064-3 requires materiality to be set and disclosed but leaves the level to the verifier&#8217;s judgment. <em>Qualitative materiality can tighten the threshold<\/em> \u2014 regulatory exposure, listed-company disclosure obligations, or capital-markets timing may justify 3% or even 1%. Othello documents materiality at the engagement letter, not after the work begins.<\/p>\n          <\/div>\n        <\/details>\n\n        <details class=\"faq\">\n          <summary><span class=\"faq-num\">Q.06<\/span><span>How does ISO 14064 relate to the GHG Protocol?<\/span><span class=\"faq-ic\" aria-hidden=\"true\">+<\/span><\/summary>\n          <div class=\"faq-body\">\n            <p><strong>Complementary, not competing.<\/strong> The <em>GHG Protocol<\/em> is the most widely used methodology framework for calculating corporate emissions \u2014 it provides detailed Scope 3 guidance (15 categories), specific calculation rules, and is the basis for CDP, SBTi, and most voluntary reporting. <em>ISO 14064-1 is the auditable standard<\/em> for the resulting GHG report \u2014 written so that an independent third party can formally verify whether the emissions report follows its requirements. In practice, most EU and Thai companies use GHG Protocol to calculate emissions and ISO 14064-1 to formally verify and report them. <em>Othello&#8217;s bench works fluently in both<\/em> \u2014 GHG Protocol on the calculation side, ISO 14064-1 + -3 on the verification side.<\/p>\n          <\/div>\n        <\/details>\n\n        <details class=\"faq\">\n          <summary><span class=\"faq-num\">Q.07<\/span><span>How can a procurement team verify Panit&#8217;s Lead Auditor credential independently?<\/span><span class=\"faq-ic\" aria-hidden=\"true\">+<\/span><\/summary>\n          <div class=\"faq-body\">\n            <p><strong>By searching the CQI\/IRCA Auditor Register<\/strong> at quality.org. CQI\/IRCA-certified Lead Auditors are listed by name with their grade (Auditor \/ Lead Auditor \/ Principal Auditor) and scheme (ISO 14064, ISO 9001, ISO 14001, etc.). <em>The listing is the verification, no email to Othello required.<\/em> The register is the same body that certifies management-system auditors globally and is widely recognised by procurement at SET-listed corporates, EU institutional buyers, and US Government contractors. <strong>Othello will provide the certificate copy and credential number under mutual NDA on request<\/strong> \u2014 but the public register should be checked first.<\/p>\n          <\/div>\n        <\/details>\n\n        <details class=\"faq\">\n          <summary><span class=\"faq-num\">Q.08<\/span><span>How does ISO 14064 interact with TGO and Thai regulatory expectations?<\/span><span class=\"faq-ic\" aria-hidden=\"true\">+<\/span><\/summary>\n          <div class=\"faq-body\">\n            <p><strong>The Thailand Greenhouse Gas Management Organization (TGO) is the Thai national GHG authority<\/strong>, and it recognises ISO 14064-3 verification as one of the accepted frameworks for verifying carbon footprint claims submitted to its Carbon Footprint Organization (CFO) and Carbon Footprint Product (CFP) programmes. <em>Panit holds TGO CFO+CFP Auditor accreditation alongside the ISO 14064 Lead Auditor credential<\/em> \u2014 meaning Othello can both submit Thai-specific CFO\/CFP claims to TGO and verify the underlying inventory against ISO 14064-3 in one engagement. For SET-listed corporates with both TGO submissions and CDP \/ IFRS S2 disclosure, the pairing is operationally efficient. See <a href=\"\/certifications\/\">all 20 credentials<\/a> for the broader stack.<\/p>\n          <\/div>\n        <\/details>\n\n        <details class=\"faq\">\n          <summary><span class=\"faq-num\">Q.09<\/span><span>Can ISO 14064-3 verification stand alone, or does it need AA1000AS or ISAE 3410 alongside?<\/span><span class=\"faq-ic\" aria-hidden=\"true\">+<\/span><\/summary>\n          <div class=\"faq-body\">\n            <p><strong>It can stand alone \u2014 but the audience determines whether it should.<\/strong> For internal use, voluntary CDP disclosure, or many TGO programmes, ISO 14064-3 alone is sufficient. <em>For audit-firm-facing engagements, ISAE 3410 should be paired<\/em> \u2014 the IAASB&#8217;s GHG-specific assurance standard that audit firms recognise as the IFAC-anchored framework. <em>For sustainability-report assurance reading by ESG investors, AA1000AS v3 should be paired<\/em> \u2014 the principles-based overlay that addresses stakeholder engagement and materiality processes. <strong>For IFRS S2 disclosure with capital-markets exposure, the practical stack is ISO 14064-3 + ISAE 3410 + AA1000AS<\/strong>. Panit&#8217;s credentials cover all three.<\/p>\n          <\/div>\n        <\/details>\n\n        <details class=\"faq\">\n          <summary><span class=\"faq-num\">Q.10<\/span><span>How does ISO 14064 fit Othello&#8217;s broader engagement framework?<\/span><span class=\"faq-ic\" aria-hidden=\"true\">+<\/span><\/summary>\n          <div class=\"faq-body\">\n            <p>ISO 14064 Lead Auditor is the <strong>second anchor of Othello&#8217;s seven-credential ESG-assurance cluster<\/strong>, alongside AA1000AS ACSAP, TGO CFO+CFP Auditor, VERRA Lead Assessor, CORSIA Verifier, ICVCM CCP, and ISCC PLUS \u2014 all held by Panit Chancharoonpong. Together they cover the substantive backing for every climate, carbon, and sustainability-assurance engagement Othello delivers. <em>Founded 2020 on US Government bilingual contracts under FAR-grade contractor verification, the firm&#8217;s procurement-grade audit-trail standard applies to ISO 14064 engagements the same way it applies to ATA-certified translation or 56-1 One Report disclosure.<\/em> One engagement letter, one NDA from first email, one audit-trail Bangkok-side, twenty credentials behind it. Email <a href=\"mailto:info@othelloshop.com?subject=ISO%2014064%20%E2%80%94%20Verification%20Scoping\">info@othelloshop.com<\/a> or call <a href=\"tel:+6628592145\">+66 02-859-2145<\/a>.<\/p>\n          <\/div>\n        <\/details>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- ============ FINAL CTA ============ -->\n  <section class=\"cta-sec\" id=\"engage\">\n    <div class=\"cta-content\">\n      <h2 data-reveal>Verified emissions. <em>Twenty credentials behind the statement.<\/em><\/h2>\n      <p data-reveal>ISO 14064 Lead Auditor, CQI\/IRCA-certified, held by Panit Chancharoonpong since June 2024 \u2014 <strong>independently verifiable on the CQI\/IRCA Auditor Register<\/strong>. AA1000AS ACSAP, TGO, VERRA, CORSIA, ICVCM, ISCC PLUS on the same bench \u2014 the configuration most Thai SET-listed corporates need for CDP, CSRD, IFRS S2, and SBTi alignment. \u22641 BH acknowledgement \u00b7 scoping call within 1 BD \u00b7 NDA from first email.<\/p>\n      <div class=\"cta-buttons\" data-reveal>\n        <a href=\"mailto:info@othelloshop.com?subject=ISO%2014064%20%E2%80%94%20Verification%20Scoping\" class=\"btn btn-primary\">Scope GHG Verification<\/a>\n        <a href=\"\/contact\/\" class=\"btn btn-outline\">Contact The Bench<\/a>\n      <\/div>\n      <div class=\"cta-note\" data-reveal>\n        <a href=\"tel:+6628592145\"><b>+66 02-859-2145<\/b><\/a> <span class=\"sep\">&middot;<\/span> <a href=\"mailto:info@othelloshop.com\"><b>info@othelloshop.com<\/b><\/a><br>\n        Unit 12-03, Chartered Square <span class=\"sep\">&middot;<\/span> 152 N Sathon Rd <span class=\"sep\">&middot;<\/span> Si Lom <span class=\"sep\">&middot;<\/span> Bangkok 10500\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- ============ ENDLINE ============ -->\n  <div class=\"endline\">\n    ISO 14064 Lead Auditor <span class=\"r\">&middot;<\/span> CQI\/IRCA Accredited <span class=\"r\">&middot;<\/span> Panit Chancharoonpong &middot; Jun 2024 <span class=\"r\">&middot;<\/span> 14064-1 (2018) &middot; 14064-2 (2019) &middot; 14064-3 (2019) <span class=\"r\">&middot;<\/span> ISO 14065:2020 Body Standard &middot; ISO\/IEC 17029:2019 Accreditation <span class=\"r\">&middot;<\/span> Stacks with AA1000AS &middot; ISAE 3410 <span class=\"r\">&middot;<\/span> CDP &middot; CSRD &middot; IFRS S2 &middot; SBTi &middot; TGO &middot; VERRA &middot; CORSIA <span class=\"r\">&middot;<\/span> Verifiable on CQI\/IRCA Register <span class=\"r\">&mdash;<\/span> Othello International\n  <\/div>\n\n<\/div>\n<!-- \/.oth-iso14 PAGE END -->\n<script>\n(function(){\n  if (typeof window === 'undefined' || typeof document === 'undefined') return;\n  var root = document.querySelector('.oth-iso14');\n  if (!root) return;\n  root.classList.add('js-on');\n  \/\/ safety net: after 4s, reveal anything still hidden\n  setTimeout(function(){ root.querySelectorAll('[data-reveal], [data-reveal-stagger]').forEach(function(el){ el.classList.add('in'); }); }, 4000);\n\n  \/\/ one-FAQ-open-at-a-time\n  var faqs = root.querySelectorAll('details.faq');\n  faqs.forEach(function(f){\n    f.addEventListener('toggle', function(){\n      if (f.open){ faqs.forEach(function(o){ if (o !== f && o.open) o.open = false; }); }\n    });\n  });\n\n  \/\/ smooth in-page anchors\n  root.querySelectorAll('a[href^=\"#\"]').forEach(function(a){\n    a.addEventListener('click', function(e){\n      var id = a.getAttribute('href');\n      if (id.length < 2) return;\n      var t = root.querySelector(id) || document.querySelector(id);\n      if (t){ e.preventDefault(); t.scrollIntoView({behavior:'smooth', block:'start'}); history.pushState(null,'',id); }\n    });\n  });\n\n  \/\/ reveal + counters\n  var revealEls = root.querySelectorAll('[data-reveal], [data-reveal-stagger]');\n  if ('IntersectionObserver' in window &#038;&#038; revealEls.length){\n    var io = new IntersectionObserver(function(entries){\n      entries.forEach(function(e){\n        if (e.isIntersecting){\n          e.target.classList.add('in');\n          var counters = e.target.querySelectorAll('[data-count-to]');\n          counters.forEach(function(c){\n            if (c.dataset.counted) return;\n            c.dataset.counted = '1';\n            var target = parseFloat(c.getAttribute('data-count-to')) || 0;\n            var decimals = parseInt(c.getAttribute('data-count-decimals') || '0', 10);\n            var dur = 1600;\n            var t0 = performance.now();\n            function step(now){\n              var p = Math.min((now - t0) \/ dur, 1);\n              var eased = 1 - Math.pow(1 - p, 3);\n              var val = target * eased;\n              c.textContent = decimals > 0 ? 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The Lead Auditor credential, awarded by the Chartered Quality Institute and International Register of Certificated Auditors (CQI\/IRCA), is the UK chartered grade that authorises an individual to plan, lead, and sign off an ISO 14064-3 verification engagement under ISO 14065:2020 verification body controls, ISO\/IEC 17029:2019 accreditation chain. The verification process follows six stages: engagement planning, strategic analysis, risk assessment and materiality (typically 5% for reasonable assurance), evidence gathering through recomputation and source-system tracing, evaluation of evidence, and issuance of the verification statement (positive-form for reasonable assurance, negative-form for limited). Verification is backward-looking (historical GHG data); validation is forward-looking (projections, baselines, plans). ISO 14064-3 is recognised by CDP, CSRD, EU Taxonomy, SBTi, and TGO. It pairs with ISAE 3410 (IAASB GHG-specific assurance standard) for audit-firm-facing engagements and AA1000AS v3 (AccountAbility's Guidance on Assuring GHG Emissions with AA1000 v3) for sustainability-report-facing engagements - the latter combination being the configuration most Thai SET-listed corporates need for forward IFRS S2 mandatory disclosure. 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The standard is GHG-programme neutral - it can be applied alongside CDP, CDM, Verra, TGO, ICAO CORSIA, or any other recognised programme.\"}},\n      {\"@type\":\"Question\",\"name\":\"What does the Lead Auditor credential authorise specifically?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Lead Auditor is the CQI\/IRCA grade that authorises an individual to plan, lead, and sign off an ISO 14064-3 verification engagement. The Auditor grade (one step lower) participates under leadership but does not sign; the Principal Auditor grade (one step higher) typically anchors complex multi-site engagements. Lead Auditor is the operational grade for standard organisation-level verification - the grade that maps to the auditor whose name is on the verification statement. Panit holds Lead Auditor, certified by CQI\/IRCA in June 2024.\"}},\n      {\"@type\":\"Question\",\"name\":\"How is verification different from validation?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Direction. Verification looks backward at historical GHG data - confirming a completed reporting period's emissions are materially correct against ISO 14064-1 or -2 criteria. Validation looks forward at projections, baselines, or plans - confirming a SBTi target, a project baseline, or a reduction projection is reasonable and supportable. The two engagements have different scope, evidence, materiality treatment, and statement language. A company asking for verification of next year's target is asking for validation.\"}},\n      {\"@type\":\"Question\",\"name\":\"Limited vs reasonable assurance - what is the difference?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Limited assurance reduces engagement risk to an acceptable level but yields a negative-form conclusion (nothing has come to our attention to indicate the subject matter is materially misstated) with lower evidence threshold. Reasonable assurance reduces engagement risk to a low level and yields a positive-form conclusion (the subject matter is fairly stated in all material respects) with materiality typically 5% of reported total. IFRS S2 Phase 2 is moving toward reasonable assurance on key metrics including the Thai SEC implementation pathway.\"}},\n      {\"@type\":\"Question\",\"name\":\"How does the 5 percent materiality threshold work?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Materiality is the quantitative threshold above which a misstatement is considered to affect the conclusion. For reasonable assurance on a corporate GHG inventory, materiality of 5% of the total reported emissions is industry convention - meaning aggregated unidentified or unresolved errors must remain below 5% for the verifier to issue an unqualified positive-form conclusion. The 5% is not prescribed by the standard. Qualitative materiality can tighten the threshold to 3% or 1% for regulatory exposure, listed-company disclosure, or capital-markets timing.\"}},\n      {\"@type\":\"Question\",\"name\":\"How does ISO 14064 relate to the GHG Protocol?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Complementary, not competing. The GHG Protocol is the most widely used methodology framework for calculating corporate emissions - it provides detailed Scope 3 guidance, calculation rules, and is the basis for CDP, SBTi, and most voluntary reporting. ISO 14064-1 is the auditable standard for the resulting GHG report - written so an independent third party can formally verify whether the emissions report follows its requirements. Most EU and Thai companies use GHG Protocol to calculate emissions and ISO 14064-1 to verify and report them.\"}},\n      {\"@type\":\"Question\",\"name\":\"How can a procurement team verify Panit's Lead Auditor credential independently?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"By searching the CQI\/IRCA Auditor Register at quality.org. CQI\/IRCA-certified Lead Auditors are listed by name with their grade (Auditor \/ Lead Auditor \/ Principal Auditor) and scheme. The listing is the verification, no email to Othello required. The register is the same body that certifies management-system auditors globally and is recognised by procurement at SET-listed corporates, EU institutional buyers, and US Government contractors. Othello provides certificate copy and credential number under mutual NDA on request.\"}},\n      {\"@type\":\"Question\",\"name\":\"How does ISO 14064 interact with TGO and Thai regulatory expectations?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The Thailand Greenhouse Gas Management Organization (TGO) is the Thai national GHG authority, and it recognises ISO 14064-3 verification as one of the accepted frameworks for verifying carbon footprint claims submitted to its Carbon Footprint Organization (CFO) and Carbon Footprint Product (CFP) programmes. Panit holds TGO CFO+CFP Auditor accreditation alongside the ISO 14064 Lead Auditor credential, so Othello can both submit Thai-specific CFO\/CFP claims to TGO and verify the underlying inventory against ISO 14064-3 in one engagement.\"}},\n      {\"@type\":\"Question\",\"name\":\"Can ISO 14064-3 verification stand alone or does it need AA1000AS or ISAE 3410 alongside?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"It can stand alone but the audience determines whether it should. For internal use, voluntary CDP disclosure, or many TGO programmes, ISO 14064-3 alone is sufficient. For audit-firm-facing engagements, ISAE 3410 should be paired (the IAASB's GHG-specific assurance standard that audit firms recognise as the IFAC-anchored framework). For sustainability-report assurance read by ESG investors, AA1000AS v3 should be paired (the principles-based overlay addressing stakeholder engagement and materiality processes). For IFRS S2 disclosure with capital-markets exposure, the practical stack is ISO 14064-3 + ISAE 3410 + AA1000AS. Panit's credentials cover all three.\"}},\n      {\"@type\":\"Question\",\"name\":\"How does ISO 14064 fit Othello's broader engagement framework?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"ISO 14064 Lead Auditor is the second anchor of Othello's seven-credential ESG-assurance cluster, alongside AA1000AS ACSAP, TGO CFO+CFP Auditor, VERRA Lead Assessor, CORSIA Verifier, ICVCM CCP, and ISCC PLUS - all held by Panit Chancharoonpong. Together they cover the substantive backing for every climate, carbon, and sustainability-assurance engagement Othello delivers. Founded 2020 on US Government bilingual contracts under FAR-grade contractor verification, the firm's procurement-grade audit-trail standard applies to ISO 14064 engagements the same way it applies to ATA-certified translation or 56-1 One Report disclosure.\"}}\n    ]}\n  ]\n}\n<\/script>\n\n\n\n\n\n<!-- othello-seo:cluster-links -->\n<h2>Related carbon &#038; climate services<\/h2>\n<ul>\n  <li><a href=\"https:\/\/www.othellointernational.com\/esg-advisory\/\">ESG Advisory<\/a><\/li>\n  <li><a href=\"https:\/\/www.othellointernational.com\/ghg-inventory-tgo\/\">GHG Inventory &#038; TGO<\/a><\/li>\n  <li><a href=\"https:\/\/www.othellointernational.com\/esg-advisory\/sbti-targets\/\">Science-Based Targets (SBTi)<\/a><\/li>\n  <li><a href=\"https:\/\/www.othellointernational.com\/esg-advisory\/cdp-climate-water-forests\/\">CDP (Climate \/ Water \/ Forests)<\/a><\/li>\n  <li><a href=\"https:\/\/www.othellointernational.com\/esg-advisory\/sustainalytics-engagement\/\">Sustainalytics Engagement<\/a><\/li>\n  <li><a href=\"https:\/\/www.othellointernational.com\/esg-advisory\/djsi-sp-csa-preparation\/\">DJSI \/ S&#038;P CSA Preparation<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>ISO 14064 LEAD AUDITOR \u00b7 CQI\/IRCA \u00b7 GHG QUANTIFICATION + VERIFICATION \u00b7 3 PARTS \u00b7 INDEPENDENTLY VERIFIABLE Panit Chancharoonpong \u00b7 certified Jun 2024 \u00b7 CQI\/IRCA register Othello \/ Certifications \/ ISO 14064 Lead Auditor \u2605 ISO 14064 \u00b7 LEAD AUDITOR \u00b7 CQI\/IRCA ACCREDITED \u00b7 3 STANDARD PARTS \u00b7 PAIRS WITH AA1000AS \u00b7 TGO-RECOGNISED ISO 14064-3 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_yoast_wpseo_title":"ISO 14064 GHG Verification, Thailand | Othello","_yoast_wpseo_metadesc":"iso-14064 \u2014 reporting and Thai\u2013English translation support for SET-listed companies. 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