Carbon footprint assessment: evidence and findings
Before an independent greenhouse-gas assessment, agree the applicable criteria, reporting period, organisational or product boundary and intended statement.
Define the statement to be assessed
Before an independent greenhouse-gas assessment, agree the applicable criteria, reporting period, organisational or product boundary and intended statement. The verifier needs access to the controlled report and supporting calculation, not only a presentation slide. Specify the required level of assurance and materiality arrangements with the assessment body under the selected programme. Inventory preparation and verification planning are different activities; a calculation described as compliant is not automatically an independently verified statement.
Follow one figure back to its source
Consider a hypothetical purchased-energy total that combines invoices from two sites, one billed in MWh and one in kWh. The evidence trail should connect each source document to the converted quantity, relevant factor and aggregated result. An assessor may examine samples and investigate anomalies according to the agreed method and risk. Correct the actual unit or boundary error, preserve the change history and reconsider affected totals. Editing the final PDF alone does not resolve an error in the underlying calculation.
Close findings without promising the conclusion
Record each finding, responsible data owner, correction and supporting evidence. Provide the revised calculation and report together so the assessor can evaluate their consistency. The independent body determines its conclusion under the applicable criteria; preparation support cannot pre-approve it. Retain limitations and exclusions in the final statement. Where a regulatory reporting scheme applies, its authority, deadline and acceptance rules are separate checks, not something that a general ISO reference establishes.
Preparation support and its limits
Kayra can support boundary definition, data mapping, calculation review and report preparation within an agreed consultancy scope. The organisation supplies and approves its underlying information. Independent assessment, programme acceptance and official decisions remain separate. These worked examples are hypothetical, not local customer events. No QRS or Kayra verification accreditation, fixed fee, guaranteed conclusion or universal legal obligation is asserted here.
Primary method sources and application limits
Updated: 3 October 2026. Use the authorised text of the selected published method and identify any additional reporting-programme requirements. If independent assurance is required, check the assessor’s actual activity and scope through the relevant official register before commissioning the work.
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