The verifier wants a management representation letter. What is it?
It is a signed letter in which your management confirms that the data and documents given to the verifier are complete and correct, and that nothing material has been withheld. It is standard in assurance work and does not replace evidence. A director or senior manager usually signs it.
What it usually says
- All records relevant to the inventory were provided.
- Known errors and estimates were disclosed.
- No events after the period change the figures.
- The boundary and methods are as described.
Before you sign
Read it line by line. If an estimate or gap exists, make sure it is listed in your report, so the letter stays true.
Who signs
Someone who can speak for the company, usually a director or the person who signs off the figures.
What Senseible does here
Senseible keeps each figure tied to its invoice, factor and method version, so a verifier can trace any number back to the document it came from.
Sources: ISO 14064-3, verification of greenhouse gas statements, GHG Protocol Corporate Standard
Last reviewed 2026-10-22.