How we verify your GHG, climate and adaptation plans

A methodology compliant with ISO 17029, integrating risk analysis, verification of carbon data, and assessment of greenhouse gas emission reduction trajectories.

Admissibility and pre-engagement

Before any intervention, we analyze the admissibility of the mission in light of our independence and the applicable requirements.
We take note of the scope (organization, activities, sources of emissions) and the reporting framework chosen (regulatory or voluntary).
The mission is only engaged if the conditions of impartiality and competence are fully met.

Planning and risk analysis

We define a verification approach based on identifying the risks of significant anomalies.
This analysis allows identifying the main sources of emissions (Scopes 1, 2 and 3), the areas of complexity (estimated data, emission factors) and the issues related to climate trajectories.
A verification plan is established to focus the work on the most sensitive elements.

Review of processes and internal control

We analyze the production systems of climate and environmental data.
This review focuses in particular on the collection processes, the tools used, the traceability of information, and the distribution of responsibilities.
We also appreciate the integration of climate issues into governance and risk management mechanisms.

Work to verification the data and the climate devices

These works include the analysis of GHG inventories and are carried out according to three main axes:

  • Carbon accounting: verification of emission calculations (Scopes 1, 2 and 3), emission factors and the selected scope;
  • Climate trajectory: analysis of the consistency of reduction targets, transition plans and decarbonization levers;
  • Adaptation to climate change: assessment of the identification of physical risks and the arrangements put in place.

The goal is to assess the reliability of the data and the consistency of the climate commitments.

Independent review and consistency of information

The works are subject to an independent review to ensure their compliance with the applicable regulatory framework.
We also verify the consistency between the climate data, the financial information, and other published elements.
This step ensures that the information communicated is homogeneous, traceable, and supported by evidence.

Issuance of the verification opinion

At the end of the process, a verification report is issued.
This opinion expresses a conclusion regarding the reliability of the information examined, based on the evidence collected and the level of assurance adopted.
The client has the possibility to file a claim according to a formalized process, and the opinion can be revised in the event of significant new elements.

Key points of vigilance

  • Double materiality applied to climate issues
  • Reliability and traceability of data (including Scope 3)
  • Coherence between stated commitments and actions implemented

Your climate commitments and GHG balance: the essentials

Climate regulation governs the production and verification of GHG inventories and transition plans.
To be compliant, your device must meet three key requirements:

A compliant perimeter and reporting framework

Your GHG balance must comply with a framework defined by the applicable legislation.
For regulatory obligations (BEGES), the scope is operational.
Within the framework of the CSRD (ESRS E1), it is aligned with the scope of financial consolidation, unless documented justification is provided.

A robust and documented methodological framework

Your reporting must be based on a transparent and traceable methodology.
This involves, among other things:

  • a methodological note explaining the calculation choices and the data sources;
  • the use of recognized emission factors (ADEME Base Empreinte or equivalent justification);
  • the documentation of the uncertainties associated with the data;
  • the consistency of the methods from one year to the next.

A structured transition and adaptation plan

Your GHG balance sheet must be accompanied by a transition plan outlining your objectives, actions and associated means.
This plan is based, in particular, on:

  • an analysis of climate risks (physical and transition risks);
  • the use of recognized climate scenarios;
  • the consistency between the announced objectives and the associated investments.

To note

The GHG balance sheet must be updated periodically according to the applicable thresholds (regulatory or CSRD).
Methodology or scope changes must be documented in order to ensure the comparability of data over time.

Your obligations

🟩 Make the activity data and evidence (energy bills, purchase data, travel data, etc.) available
🟩 Documenting the calculation assumptions, emission factors, and associated uncertainties
🟩 Provide data related to the value chain (Scope 3), when available
🟩 Justify the consistency of the transition plan (objectives, actions, investments)
🟩 Make available the governance elements attesting to the commitment of the management
🟩 Sign a letter of affirmation attesting to the completeness and reliability of the information provided

Do you have a question about carbon verification?
POWNESS-OTI answers you

Contact Us

Frequently asked questions about verification GHG emission inventories and adaptation plans

Clarify the challenges of verification climate data to address your GHG program with an appropriate level of reliability.

Does the use of estimates for Scope 3 lead to a reserve?

Why are investments (CapEx) examined in a climate verification?

How can an adaptation plan be verified despite the uncertainty of climate projections?

Resources

Regulatory framework and verification criteria

The verification work is carried out on the basis of a structured regulatory, normative and methodological framework, which allows assessing the reliability of GHG inventories, climate trajectories and adaptation measures.

Applicable regulatory framework

The obligations to publish and verification climate information are part of a structured European and national framework.

Reference points for verification and professional doctrine

The mission is carried out in accordance with the requirements applicable to independent third-party organizations and international verification standards.

Technical references and methodological guides

The work is based on recognized reference frameworks that allow assessing the robustness of carbon calculations and the consistency of climate trajectories.

Contact Us