Independent GHG verification, explained

Verification and validation

ISO 14064-3 sets out how GHG statements are verified and validated.

Verification looks back: it checks a statement about emissions that have already happened, such as an annual organisational inventory. Validation looks forward: it assesses the assumptions and methods behind planned outcomes, such as a GHG project.

Levels of assurance

A verification is agreed at either a limited or a reasonable level of assurance. Reasonable assurance needs more extensive evidence and testing, and the level is stated in the verification opinion.

How the process usually runs

1. Agree the objectives, scope, criteria, level of assurance and materiality.
2. The verifier plans the work and assesses where misstatements are most likely.
3. Evidence is reviewed: source records, calculations, controls and, where needed, site visits.
4. Findings are raised and the organisation corrects or explains them.
5. The verification body issues its opinion on the GHG statement.

Choosing a verification body

• Check that the body's accreditation scope covers the standard you report against and your industry sector; scopes are specific.
• Check independence: the people who prepared your inventory or advised on it should not verify the same statement.
• Ask what records will be needed and allow time to correct findings before your reporting deadline.

Questions about verification

Eddi Group Berhad answers questions about GHG verification and can explain what to prepare. CarbonScan.ai and Eddi Group Berhad do not issue verification opinions.