The verification process aims to provide assurance to intended users that an organization's or project's greenhouse gas emissions claims are complete, accurate, consistent, transparent and free from material misstatement. The extent of the verification activities depends on the level of assurance required by the intended users, the verification objectives, the verification criteria and materiality.

The verification process includes the following steps:

• Setting the objectives, criteria and scope of verification:
  • Confidence level: The degree of confidence in the verified claim about greenhouse gas emissions is determined. The document distinguishes three levels of assurance: reasonable assurance, limited assurance and assurance based on agreed procedures.
  • Objectives: The objectives of the verification are clearly defined. For example, whether the objective is to verify the accuracy of emissions data or compliance with the requirements of a specific program.
  • Criteria: The criteria against which the verification will be performed are established. These may include, for example, the principles of ISO 14064-1, the requirements of regulatory regimes or greenhouse gas emission programs.
  • Range: The scope of the verification is defined, including the time period, emission sources and geographical boundaries.
• Coordination of verification activities:
  • Communication with the verifier: The verifier communicates with the responsible party and the intended user to ensure that the verification process meets their needs and expectations.
• Development of the verification approach:
  • Risk analysis: The verifier identifies risks associated with reporting greenhouse gas emissions and proposes a verification approach to mitigate them.
  • Verification plan: The verifier shall develop a verification plan that describes in detail the verification procedures, including evidence collection methods.
  • Sample selection: If necessary, the verifier shall select a representative sample of data for verification.
• Assessment of the greenhouse gas emissions information system and its controls:
  • The verifier will assess the system that the organization uses to collect, process and report greenhouse gas emissions data.
  • It is verified that the system contains adequate controls to ensure the accuracy and reliability of data.
• Assessment of data and information on greenhouse gas emissions:
  • The verifier will assess the data and information on greenhouse gas emissions provided by the organisation.
  • Their completeness, accuracy, consistency and transparency will be verified.
• Assessment against verification criteria:
  • The verifier will assess whether the organization's claims about greenhouse gas emissions meet the specified verification criteria.
• Preparation and communication of the verification statement:
  • The verifier shall prepare a verification statement summarising the verification findings and expressing its opinion on the organisation's claims on greenhouse gas emissions.
  • The statement shall be communicated to the responsible party and the intended user.

The ISO 14064-3 document emphasizes the importance of the independence and competence of the verifierThe verifier should be independent of the organisation or project it verifies and should have the necessary expertise and experience in the field of greenhouse gas emissions.

The sources do not include information on the certification process and the awarding of credits for emission reductions, as this process falls under the jurisdiction of specific programs. Spring