Preparing your GHG emissions for assurance

We are often asked what GHG data will an assurance provider require. In this article we explore what evidence you need to gather and how to organise it ahead of your assurance provider’s visit.

Assurance on greenhouse gas (GHG) emissions requires a structured and comprehensive approach to evidence gathering. The evidence provided to the assurance provider typically includes the following key elements: 

 1. Organizational Structure and Boundaries

- Description of Organizational Boundaries: Documentation detailing the boundaries of the organization, including operations, facilities, and business units covered.

- Consolidation Approach: Information on whether the organization follows financial control, operational control, or equity share approach for consolidation of emissions. 

 2. GHG Inventory Management System

- GHG Management Plan: Document outlining the policies, procedures, and controls in place for managing and reporting GHG emissions.

- Roles and Responsibilities: Description of the roles and responsibilities of personnel involved in the GHG inventory process. 

 3. Emission Sources and Quantification

- Emission Source Identification: Comprehensive list of all GHG emission sources within the organizational boundary.

- Activity Data: Raw data on activities leading to GHG emissions (e.g., fuel consumption records, electricity usage).

- Emission Factors: Documentation of emission factors used, along with their sources and justifications.

- Calculation Methodologies: Detailed explanation of the methodologies and tools used to calculate emissions, including any assumptions and conversion factors. 

 4. Data Collection and Reporting

- Data Collection Procedures: Procedures and systems used to collect, store, and manage GHG data.

- Data Quality Control: Information on quality control measures to ensure the accuracy and reliability of data, such as internal audits, data validation, and verification processes.

- Emission Reports: Annual GHG emission reports or inventories that compile all the data and calculations. 

 5. Verification and Validation

- Third-Party Verifications: Reports from any third-party verifications previously conducted.

- Internal Audits: Results of internal audits on GHG data and processes.

- Corrective Actions: Documentation of corrective actions taken in response to past audit findings or identified discrepancies. 

 6. Supporting Documentation

- Energy Bills and Invoices: Copies of energy bills and fuel purchase invoices.

- Maintenance Records: Records of maintenance activities related to emission sources (e.g., HVAC systems, industrial equipment).

- Calibration Records: Calibration certificates for equipment used in measuring emissions.

- Contracts and Agreements: Relevant contracts and agreements with third parties that affect GHG emissions. 

 7. Regulatory Compliance

- Compliance Documents: Proof of compliance with relevant GHG regulations and reporting requirements.

- Permits and Licenses: Copies of environmental permits and licenses that include emission limits or reporting obligations. 

 8. Historical Data and Trends

- Historical Emission Data: Historical data on GHG emissions to show trends and changes over time.

- Benchmarking Data: Comparison of the organization’s emissions with industry benchmarks or standards. 

 9. Stakeholder Engagement

- Stakeholder Communication: Records of communication with stakeholders regarding GHG emissions, such as public reports, disclosures, and stakeholder feedback. 

 10. Assurance Provider Access

- Site Visits: Access to facilities and operations for site visits and on-site verification.

- Interviews: Opportunities to interview key personnel involved in the GHG inventory process.

Providing comprehensive and accurate documentation in these areas helps assurance providers verify the ionntegrity and reliability of GHG emissions data and reporting.

For more guidance on sustainability reporting, feel free to reach out—we’re here to help!