The verifier asks to see our calculation workings. What should we hand over?

A file or report showing, for each source, the activity data, unit, factor, any conversion and the result, with a reference to the bill or invoice behind each figure. Totals should add up, and any estimate should be marked with its method.

For each line

• Activity data and unit.
• Emission factor and source.
• Conversions such as litres to kilograms.
• Result in kg or tonnes CO2e.

Traceability

Each line should point to its source document, so the verifier can sample and recalculate.

Estimates

Missing data filled by estimate needs a short note on the method and the share of the total it covers.

What Senseible does here

Senseible keeps each record with its source document, fingerprint, factor and method version, so a verifier can trace any figure back to the bill it came from.

• Estimation note for the verifier
• How auditors verify activity data
• Materiality in verification

Sources: ISO 14064-3, validation and verification of GHG statements, GHG Protocol Corporate Standard

Last reviewed 2026-10-22.