GHG verification and validation — independent audit
RBA Registrars Standards ISO 14064-3
ISO 14064-3:2019|GHG Validation & Verification

ISO 14064-3:2019

Specification with guidance for the verification and validation of greenhouse gas statements — providing independent assurance of GHG assertions.

Verification
Historical Data
Validation
Future Projections
Limited/Reasonable
Assurance Levels

What is ISO 14064-3?

ISO 14064-3 specifies principles and requirements for conducting verification and validation of GHG assertions. Verification relates to historical data (e.g. a completed GHG inventory), while validation relates to future projections (e.g. a planned GHG project).

The standard covers the entire verification/validation engagement from planning through to the issuance of the verification or validation statement. It applies to first-party, second-party and third-party verification activities, though third-party independent verification provides the highest level of assurance.

RBA Registrars conducts GHG verification and validation engagements in accordance with ISO 14064-3, offering both limited assurance and reasonable assurance levels depending on client requirements and regulatory obligations.

Third-party assurance and GHG statement verification
Independent Assurance

Third-party verification provides the highest level of credibility for GHG assertions.

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Two Assurance Levels

Limited assurance (moderate confidence) or reasonable assurance (high confidence).

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Structured Process

Systematic engagement from planning through evidence gathering to the opinion statement.

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Materiality Based

Assessment considers materiality thresholds appropriate to the intended use of the assertion.

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Regulatory Accepted

Verification under ISO 14064-3 is accepted by emissions trading schemes and reporting frameworks.

ISO 14064-3 Clause Structure

The standard provides a systematic framework for planning, conducting and reporting GHG verification and validation engagements.

CLAUSE 4
Principles
Independence, ethical conduct, fair presentation, due professional care and materiality.
CLAUSE 5
V&V Approach
Objectives, scope, criteria, level of assurance, materiality and the verification/validation plan.
CLAUSE 6
Evidence Assessment
Gathering sufficient appropriate evidence through analytical procedures, inspection, observation and inquiry.
CLAUSE 7
V&V Statement
Forming the verification/validation opinion and issuing the formal statement with conclusions and qualifications.
CLAUSE 8
Records & Reporting
Maintaining working papers, engagement records and communicating findings to the responsible party.

Key Benefits

Credible Assurance

Independent verification provides stakeholders with credible assurance that GHG assertions are materially correct and fairly stated.

Regulatory Compliance

Meet mandatory verification requirements under emissions trading schemes (EU ETS, UK ETS) and corporate reporting regulations.

Data Confidence

The verification process identifies errors, omissions and methodological weaknesses, improving data quality and reliability.

Market Credibility

Verified GHG data strengthens credibility of sustainability reports, CDP submissions and science-based target progress.

Carbon Market Access

Verification is a prerequisite for carbon credit issuance and trading under most voluntary and compliance carbon programmes.

Process Improvement

Verification findings drive continual improvement in data collection, calculation and reporting processes.

Contributes to UN Sustainable Development Goals

Certification contributes to achieving multiple United Nations Sustainable Development Goals (SDGs), supporting your organisation's sustainability commitments and ESG reporting.

13Climate Action 16Peace & Justice 17Partnerships

Who Should Certify?

ISO 14064-3 applies to any organisation whose GHG assertions require independent verification or validation, regardless of sector.

Energy & UtilitiesManufacturingTransport & AviationOil & GasFinancial ServicesReal EstateGovernmentMiningAgricultureChemicalsTechnologyWaste ManagementConstructionFood & BeverageForestry

Certification Process

Our process is structured, transparent and aligned with international requirements.

1
STEP 1
Engagement & Scoping

Submit your request with details of the assertion or claim, applicable standards, reporting period and assurance level required.

2
STEP 2
Verification Planning

Our lead verifier develops a plan covering scope, criteria, materiality threshold, assurance level and sampling approach.

3
STEP 3
Document Review

Strategic analysis and desk review of data, supporting documentation, calculation methodologies and evidence.

4
STEP 4
Site Verification

On-site activities to corroborate data with source documentation, interview personnel and inspect measurement systems.

5
STEP 5
Verification Opinion

Formal verification statement expressing an opinion on the conformity of the assertion with applicable criteria.

Ready to Begin?

Contact our team to discuss your ISO 14064-3 requirements and receive a tailored proposal.

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