VERIFICATION OF GHG ACCOUNTING FOR ORGANIZATION
Verification of GHG Accounting for Organization
ISO 14064-1
Verification
Verification is applied when the emissions, removals and/or storage are historical, and the verifier can obtain sufficient evidence about the emissions, removals and/or storage, and if a controls approach is used or a limited level of assurance is applied, the verifier has access to the controls for testing
Verification of Greenhouse Gas (GHG) Accounting ensures the accuracy and transparency of an organization’s emissions data. This service focuses on assessing emissions data against recognized standards like ISO 14064-1 to provide credibility for compliance, participation in emission trading systems, or sustainability reporting. It involves reviewing operational boundaries, emission sources, and calculation methodologies to confirm that reported data aligns with regulatory and market requirements. The emission sources are classified into 6 criteria:
- Direct emission;
- Indirect emissions from energy use;
- Transportation emissions;
- Upstream supply chain emissions;
- Downstream supply chain emissions;
- Other sources of emissions.
The emissions calculated include “biogenic emissions” or emissions from biological sources, such as biomass combustion or decay. The emissions gas includes: Carbon dioxide (CO₂), Methane (CH₄), Nitrous oxide (N₂O), Hydrofluorocarbons (HFCs), Perfluorocarbons (PFCs), Sulphur hexafluoride (SF₆), and Nitrogen trifluoride (NF₃).
Benefits:
- Regulatory Compliance: Meet global standards for emission reporting;
- Market Access: Participate in carbon trading and meet investor expectations;
- Credibility: Enhance stakeholder trust with verified and transparent data;
- Operational Insights: Identify emission hotshots for targeted reductions;
- Alignment with Sustainability Goals: Strengthen environmental responsibility.
Process to Get There
- Collect and organize emissions data across operations;
- Prepare or review the GHG inventory;
- Verify emissions in line with ISO 14064-1 standards;
- Issue verification statements and provide recommendations;
- Support continuous improvement initiatives.
Who can implement GHG accounting:
- Corporate enterprises
- Energy producers and utilities
- Manufacturing industries
- Public sector organizations
Sector
Verification – Organisation
- Power Generation and Electric Power Transactions
- General Manufacturing
- Mining and Mineral Production
- Chemical Production
- Carbon Capture Storage
- Transport
- Waste Handling & Disposal
- General
GHG Scope and Categories
A. Scope 1 : Direct GHG Emissions and Removals
- Direct emissions from stationary
- Direct emissions from mobile combustion
- Direct process related emissions
- Direct fugitive emissions
- Direct emissions and removals from Land Use, Land Use Change and Forestry (LULUCF)
B. Scope 2 : Indirect GHG Emissions and Removals
- Indirect emissions from imported electricity consumed
- Indirect emissions from consumed energy imported through a physical network (Heating, steam, cooling, compressed air) excluding electricity
C. Scope 3: Other Indirect GHG Emissions and Removals
Category : Transportation
- Upstream transport and distribution
- Downstream transport and distribution
- Employee commuting
- Client and visitor transport
- Business travel
Category : Goods used by Organization
- Purchased Goods
- Capital equipment
- Disposal of solid & liquid waste
- Upstream leased assets
- Emissions from the use of services not described in the above
Category : Used of Product from Organization
- Use stage of the product
- Downstream leased assets
- End of life of the product
- Investments
Use of Verification/Validation Mark
Use of Verification/Validation Mark
- Validation/verification mark and logo can only be used on environmental information statements which contain information that has been validated or verified.
Example of an acceptable use of a mark | |
[validation/verification mark] | “Our inventory of greenhouse gas data and information was verified by CBQA Global” “In its opinion dated 23xx-xx-xx, CBQA Global concluded with [reasonable assurance] that the data and information in our statement were fairly stated” |
Example of an unacceptable use of a mark | |
[validation/verification mark] | “Our inventory of greenhouse gas data and information demonstrated that [responsible party name] has achieved its sustainability goals and had realized science-based targets that put us on a path to transitioning to a low carbon economy in alignment with the objectives of the Paris Agreement.” |
- Validation/ verification mark or reference to CBQA Global shall not be placed on products or product packaging in a way that may be interpreted as denoting product certification.
Grievance
Complaint Recipient forward Complaint to the appropriate person within 2 business days, Sustainability Business Manager acknowledge receipt of Complaint within 10 business days, and outcome responds to person sending in Complaint within 30 working days
Process flow to Complaint and Appeals, are:
- The complaint handling process is subject to the requirements for confidentiality.
- The complainant related to integrity/compliance will be acknowledged and the complaint will be forwarded to the Operation & Technical Team to process in accordance with CBQA Global Procedure.
- Submission, investigation and decision on complaints shall not result in any discriminatory actions against the complainant
- When the complaint is against a validated/verified client, the subject of the complaint is not to be made public unless CBQA, the complainant, and the client decide together as to what extent the subject of the complaint and the resolution shall be made public.
Complaints, Disputes & Appeals can be emailed to: grievance@cbqaglobal.com with attachment form grievance and you can directly submit here
Impartiality
Impartiality
CBQA Global understand the importance of impartiality and conflict of interest in delivery management system certification
Hence CBQA Global selected The Impartiality Advisory as one of mechanism used to delivered impartiality . CBQA Global has a compliance program base on code of ethic , zero tolerance, anti bribery and non conflict of interest
CBQA Global conduct risk assessment annually and where required in relation to specific activities or contracts on impartiality and potential conflict of interest relating to Accredited Certification
Non-Conflict of Interest and Confidentiality Agreement (NCICA)
CBQA Global’ Sustainability Department delivers several services and a variety of information, training and validation/verification services mainly in the GHG/Environmental Information area. Consulting and validation/verification services are at all times, shall be separated in accordance with Accreditation Body and CBQA Global requirements. Ensuring to maintain certain internal controls and safeguards to preclude any conflict-of-interest, actual or perceived.
A personal attestation is made for all employees of CBQA Global who involve in validation/verification activities in order to guard against any possible conflict-of-interest.
Frequently Asked Questions
Quantitative: A category of finding which is called as misstatement: Material >5% and Not material <5%’
Qualitative: category of finding which is called as non-conformity: Material as root causes, Not materia
- Error in emission factor (EF) calculation, global warming potential (GWP).
- Careless in incomplete data inventory, uncounted emission sources.
- Miss-report: Improper of GHG Category
- Miss-presentatio
- Unmeasurable of intangible issues which affect GHG statement/opinion.
- Control system: calibration of equipment and tools
- Unreliable information system
- Disobedience to regulation
- Difficulty to access information