What evidence does a verifier want for Scope 3 figures?

A list of what you bought or shipped with quantities that tie to your accounts, the factor used for each line with its source and year, and any supplier-specific data with the supplier's own backing. Spend-based estimates are accepted when labelled and explained.

Activity data

• Purchase registers or GST records showing quantities or spend.
• A reconciliation to total purchases in your accounts.
• Freight records with weights and distances where used.

Factors

• Source, year and unit for every factor.
• Why that factor fits the material or service.
• Supplier figures with the supplier's method or verification statement.

Gaps and estimates

List categories left out and why, and how estimates were made. Verifiers accept estimates; they object to figures that cannot be traced or methods that change without notice.

What Senseible does here

Senseible keeps each figure linked to its source document, emission factor and method version, so a verifier can trace a total back to the invoice.

• Estimation note for the verifier
• How many invoices does a verifier sample?
• What is materiality in GHG verification?

Sources: GHG Protocol Corporate Value Chain (Scope 3) Standard, ISO 14064 and ISO 14067 standards

Last reviewed 2026-10-22.