What should an assurance statement on a Scope 3 inventory contain, according to the Greenhouse Gas Protocol?

The Greenhouse Gas (GHG) Protocol Scope 3 Standard says the assurance statement should include an introduction, a description of the assurance process, and a conclusion paragraph with the level of assurance, limited or reasonable, and the materiality threshold if one was set. Assurance happens before the report is published.

The three parts, as the standard lists them

• Introduction: a description of the reporting company, and a reference to the company's assertion in the inventory report.
• Description of the assurance process: the relevant competencies of the assurers; a summary of the process and work performed; the company's and the assurer's responsibilities; the assurance criteria; whether it was first or third party; the assurance standard used; and, for first party assurance, how potential conflicts of interest were avoided.
• Conclusion paragraph: the level of assurance achieved, limited or reasonable; the materiality threshold or benchmark, if set; and any further detail on the conclusion, including exceptions noted or issues met during the work.

What the two opinions sound like

• Limited assurance is a negative opinion. Example wording: "Based on our review, we are not aware of any material modifications that should be made to the company's assertion that their scope 3 inventory is in conformance with the requirements of the GHG Protocol Scope 3 Standard."
• Reasonable assurance is a positive opinion. Example wording: "In our opinion the reporting company's assertion of their scope 3 emissions by category, as reported in the inventory report, is fairly stated, in all material respects, and is in conformance with the GHG Protocol Scope 3 Standard."

After the statement

When there are material departures in the assertion from the assurance criteria, the standard says the company should report the effect of the departures. It adds that companies may report the assurer's recommendations for improving later inventories.

Timing matters: the standard has assurance done before the report is published, so that material misstatements can be corrected before the opinion and assertion are released.

What to have ready before the assurer starts

• The company's written assertion, for example the inventory results.
• The complete data management plan.
• Access to sufficient and appropriate evidence, for example invoices and bills of sale.

The standard's own example of an assertion

• "The reported scope 3 emissions by category are calculated in conformance with the GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard as supplemented by our company-specific policies and methodologies described in the inventory report."

Wording is the standard's example. Write your own assertion to match what your inventory report actually describes.

What Senseible does here

Senseible reads fuel invoices and electricity bills into monthly records, which are the kind of evidence an assurer asks to see. Senseible does not act as the assurer and does not write the statement.

• How Senseible checks records
• Assurance type to disclose for Scope 3
• Limited versus reasonable assurance
• What auditors check in GHG assurance

Sources: GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard, chapter 10 Assurance

Last reviewed 2026-11-04. Wording is from the 2011 Scope 3 Standard. The GHG Protocol is revising its standards, so check for a newer edition before you rely on it.