Carbon and GHG assurance
Assurance and verification are two names for the same service: an independent, evidence-based check of your reported greenhouse gas emissions that ends in a formal conclusion. We provide limited or reasonable assurance over Scope 1, 2 and 3 emissions to ISO 14064-3, with a free readiness review before the formal work begins.
Assurance or verification?
Your finance team, auditors and investors will usually talk about assurance. ISO standards and CDP usually talk about verification. ISO 14064-3, the international standard for checking a GHG statement, uses both: the engagement is a verification, and its result is expressed as a level of assurance.
So if a board paper, tender or investor questionnaire asks for “independent assurance of your carbon emissions”, an ISO 14064-3 verification statement is what we deliver.
| Term you may see | Who tends to use it | What it means in practice |
|---|---|---|
| Carbon assurance, GHG assurance, emissions assurance | Annual reports, audit committees, investors, lenders | An independent practitioner’s conclusion on your reported emissions |
| GHG verification, carbon verification | ISO 14064-3, CDP, certification schemes, procurement teams | The same engagement, named after the standard used |
| Limited or reasonable assurance | Both | The level of confidence the conclusion gives (see below) |
| Assurance statement, verification statement | Both | The signed document you publish or submit |
Most start with limited assurance
ISO 14064-3 defines two levels of assurance. Both are legitimate. The right choice depends on your reporting obligations, what your stakeholders expect and the level of scrutiny your data will face.
The standard for most voluntary reporting, CDP submissions, SECR figures and ESG disclosures. It uses enquiry, analytical procedures and targeted data testing, and results in a negative-form conclusion: “nothing has come to our attention that causes us to believe the GHG statement is materially misstated.”
Proportionate, cost-effective and widely accepted.
A higher level of confidence for mandatory disclosures and data that will face detailed external scrutiny. It involves extensive testing back to source records and results in a positive-form conclusion: “In our opinion, the GHG statement is fairly stated in all material respects.”
It typically takes 50–100% more audit time than limited assurance. It is a high level of assurance, not absolute assurance.
Standards compared
Large listed groups often receive GHG assurance from their financial auditor under ISAE 3410, the accountancy profession’s standard for assurance on greenhouse gas statements. Specialist verifiers work to ISO 14064-3. CDP lists both among its accepted verification standards.
| ISO 14064-3 (what we provide) | ISAE 3410 | |
|---|---|---|
| Issued by | International Organization for Standardization | International Auditing and Assurance Standards Board |
| Usually provided by | Specialist GHG verification bodies | Accountancy firms, often the financial statement auditor |
| Levels of assurance | Limited or reasonable | Limited or reasonable |
| Typical use | Voluntary and annual reporting, SECR, CDP, tenders, customer requests, target tracking | Groups that want GHG assurance packaged with their financial audit, or where a requirement specifies it |
| Accepted by CDP | Yes | Yes |
Why you report
Assurance over the energy and emissions figures directors sign off in the annual report. SECR does not require it, but it gives the board an audit trail. Who carries the risk
Verification is a condition of reaching CDP’s Leadership band. We complete CDP’s verification letter for your response. CDP verification and assurance
Assurance over agreed value-chain categories, with the coverage and limitations stated clearly. Scope 3 verification and assurance
Independently assured figures for carbon reduction plans, supplier questionnaires and customer reporting requirements.
Assured emissions data for ESG due diligence, sustainability-linked finance and investor questionnaires.
Assurance over base-year and current-year inventories, so progress against your reduction targets can be relied on.
What you receive
At the end of the engagement you receive a signed verification statement for publication or submission, and a findings report to help you improve next year.
How it works
We agree your reporting period, boundaries, the emissions to be covered, the assurance level and your deadline, then confirm the fee.
We review the information you already have, from part-year or last year’s data, months before your deadline. Your team gets private, documented feedback to act on at its own pace.
We verify the complete reporting period, an independent reviewer checks our work, and you receive your statement and findings report.
How the free readiness review works · Our verification programme
Questions about assurance
Get an instant assurance fee estimate · All verification and assurance FAQs
You will talk to a verifier, not a salesperson. Tell us why you report, which emissions you need assured and when you need the statement. You do not need a finished inventory. If you go ahead, the person you speak to leads your engagement.
No obligation, and no sales pitch