ISO 14064 - Greenhouse Gas Accounting and Verification (Parts 1-3)
ISO 14064-3:2019 verification and validation of GHG statements – ISO 14064 - Greenhouse Gas Accounting and Verification (Parts 1-3)

ISO 14064 - Greenhouse Gas Accounting and Verification (Parts 1-3) 3:6.3.1: 6.3.1 Evaluation of the GHG statement

What does 3:6.3.1 require?

At completion the verifier shall evaluate changes in risks and materiality during the verification and whether high-level analytical procedures remain representative; determine whether the evidence is sufficient and appropriate and develop additional activities if not; evaluate and document material misstatements; evaluate nonconformity with the criteria (for projects considering implementation extent, operation against the criteria's assumptions, the monitoring plan and methodology, changes to plan, equipment or baseline, conservativeness judgements and validation results); and determine whether changes from prior periods that make them incomparable have been disclosed.

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