SEC Climate Disclosure Rule 1506(b): Item 1506(b): qualifications and independence of the GHG emissions attestation provider

The report must be prepared and signed by a GHG emissions attestation provider: a person or firm that is an expert in GHG emissions through significant experience in measuring, analysing, reporting or attesting to them (competence to perform engagements under attestation standards and legal requirements and to issue appropriate reports), and that is independent of the registrant and its affiliates throughout the attestation and professional engagement period. It is not independent if it is not, or a reasonable investor would conclude it is not, capable of objective and impartial judgement; the Commission considers mutual or conflicting interests, attesting to its own work, acting as management or an employee, acting as an advocate, and all financial and other relationships.