GHG Protocol GHG-DataQuality-Verification-Disclosure: Data Quality, Uncertainty, External Verification and Public Disclosure

GHG Protocol data quality + verification + disclosure. DATA QUALITY: 5 dimensions per GHG Protocol Scope 3 Standard - (1) TECHNOLOGY representativeness; (2) TEMPORAL representativeness; (3) GEOGRAPHICAL representativeness; (4) COMPLETENESS; (5) RELIABILITY (accuracy + precision). UNCERTAINTY ASSESSMENT: quantitative uncertainty analysis for activity data + emission factors + GWP + model uncertainty; typically Monte Carlo or pedigree approaches; uncertainty disclosure required for Scope 1/2/3. EXTERNAL VERIFICATION: limited or reasonable assurance by independent third-party verifier per ISO 14064-3 + ISAE 3000/3410 + similar; SCOPE of verification: organisational boundary + operational boundary + Scope 1 + Scope 2 + Scope 3 + reporting principles + data integrity + calculation methods + emission factor application; INCREASINGLY MANDATORY: EU CSRD + ESRS E1 require limited assurance + reasonable by 2028+ + EU ETS verified by accredited verifiers + SEC Climate Rule (in regulatory flux) + similar mandates emerging. PUBLIC DISCLOSURE: annual sustainability/integrated/climate report + CDP (Carbon Disclosure Project) annual response + CSRD/ESRS E1 disclosure + SBTi target-tracking + corporate website. RESTATEMENT POLICY: when base year recalculation triggers + previously-disclosed values must be restated + explained. ENGAGEMENT: organizations should maintain verification + assurance program + CDP submission + sectoral disclosure (e.g. SBTi + RE100 + Climate Action 100+) + auditor + third-party verifier relationships.