GHG verification is an independent, evidence-based review of a company’s greenhouse gas statement by a qualified third party, resulting in an opinion on whether the reported emissions are fairly stated against the chosen criteria.
What verification means
A verifier, an accredited verification body or an assurance practitioner, tests a company’s GHG statement against criteria such as the GHG Protocol or ISO 14064-1 and expresses an opinion. Verification does not recalculate everything. It samples data, traces it back to evidence and checks that methods, boundaries and controls are sound.
In sustainability reporting, “verification” and “assurance” are often used interchangeably. Verification is the usual term under ISO standards, and assurance is the usual term under audit-profession standards.
Why it is required more often
- Regulation. The EU’s CSRD requires limited assurance of sustainability statements, including emissions. Other jurisdictions adopting ISSB-based rules are phasing in assurance of reported emissions.
- Ratings and customers. Questionnaires such as CDP ask whether emissions are verified, and customers increasingly accept only verified figures.
- Targets. Verified base-year and progress data underpin credible reduction targets.
Limited vs reasonable assurance
| Limited assurance | Reasonable assurance | |
|---|---|---|
| Conclusion | Negative form: “nothing has come to our attention that causes us to believe…” | Positive form: “the statement is fairly stated, in all material respects” |
| Work performed | Mainly inquiry and analytical procedures | More detailed testing, including controls and source documents |
| Effort and cost | Lower | Higher |
Standards verifiers use
- ISO 14064-3: specification for verifying and validating GHG statements.
- ISO 14065: requirements for verification and validation bodies.
- ISAE 3410: assurance engagements on GHG statements (IAASB).
- ISSA 5000: the IAASB’s general standard for sustainability assurance engagements.
The process
- Planning: agree scope, criteria, assurance level and materiality threshold.
- Risk assessment: the verifier reviews boundaries, sources, data flows and controls.
- Evidence gathering: sampling, site visits or remote reviews and tracing figures back to bills, meter readings and invoices.
- Findings: misstatements are raised and corrected.
- Opinion: a verification statement or assurance report is issued.
How to prepare
- Keep evidence attached to each activity data entry rather than collecting it at year-end.
- Record who changed which number, when and why.
- Document boundaries, methods, factor sources and exclusions in an inventory management plan.
- Run a quality check against prior periods before the verifier arrives.
Aentscope attaches evidence at the row level, logs every change and lets you run verification with the verifier of your choice inside the platform. Aents is a software provider, not a verification body.
Related regulations and standards
| Type | Name | Relevance |
|---|---|---|
| International standard | ISO 14064-3 | Verification of GHG statements |
| International standard | ISO 14065 | Requirements for verification bodies |
| Assurance standard | ISAE 3410 | Assurance on GHG statements |
| Assurance standard | ISSA 5000 | General sustainability assurance |
| EU regulation | CSRD | Mandatory limited assurance |