Operationalizing ISO 14064-1:2018 in Energy-Intensive Process Industries: A Methodological Framework Bridging Process Simulation and Auditable Scope 1–2 GHG Inventories

• Author(s): Joshua Seleuese Okojie; Rasheedah Fola Abioye
• Paper ID: 1717345
• Page: 401-423
• Published Date: 07-05-2026
• Published In: Iconic Research And Engineering Journals
• Publisher: IRE Journals
• e-ISSN: 2456-8880
• Volume/Issue: Volume 9 Issue 11 May-2026

Abstract

The corporate quantification of greenhouse gas (GHG) emissions has matured into a critical interface between climate policy, financial disclosure, and engineering practice, particularly within sectors where thermal energy demand and material transformation drive disproportionate atmospheric loadings. This study develops a structured methodological architecture that integrates first-principles process simulation with the directly attributable and energy-related categories prescribed by the revised international standard for organisational GHG accounting. Drawing upon a synthesis of regulatory texts, life cycle inventory scholarship, and process systems engineering literature, the paper articulates a four-tier procedural pipeline encompassing boundary delineation and consolidation choice, calibrated steady-state simulation grounded in measured plant data, systematic translation of simulator outputs into emission factors and activity data, and uncertainty propagation aligned with verification-grade evidentiary thresholds. The framework reconciles deterministic engineering computations with the probabilistic and disclosure-oriented expectations of third-party assurance, thereby resolving a long-standing tension between bottom-up engineering accuracy and top-down reporting compliance. Comparative discussion of cement, integrated steel, hydrocarbon refining, and bulk petrochemical archetypes demonstrates the framework's transferability and surfaces sector-specific pitfalls relating to fugitive emissions, allocation of cogenerated energy, and the categorisation of grid-purchased versus self-generated electricity. The paper argues that the convergence between simulation-based mass and energy balances and standard-conformant inventories is not merely procedural but constitutes a substantive epistemic shift in how industrial decarbonisation claims become defensible. Implications are drawn for verifiers, regulators, and corporate sustainability managers, particularly in jurisdictions where reporting infrastructures remain nascent. The framework offers a replicable scaffolding for translating complex thermochemical realities into legible, auditable carbon disclosures.

Keywords

Corporate Carbon Accounting, Verification Assurance, Mass and Energy Balance Modelling, Emission Factor Derivation, Uncertainty Propagation, Industrial Decarbonization

Citations

IRE Journals:
Joshua Seleuese Okojie, Rasheedah Fola Abioye "Operationalizing ISO 14064-1:2018 in Energy-Intensive Process Industries: A Methodological Framework Bridging Process Simulation and Auditable Scope 1–2 GHG Inventories" Iconic Research And Engineering Journals Volume 9 Issue 11 2026 Page 401-423 https://doi.org/10.64388/IREV9I11-1717345

IEEE:
Joshua Seleuese Okojie, Rasheedah Fola Abioye "Operationalizing ISO 14064-1:2018 in Energy-Intensive Process Industries: A Methodological Framework Bridging Process Simulation and Auditable Scope 1–2 GHG Inventories" Iconic Research And Engineering Journals, 9(11) https://doi.org/10.64388/IREV9I11-1717345