The verifier asks why our emissions changed so much from last year. What do they want?
They want a short, evidenced reason for each large movement: more production, a fuel switch, a new machine, a corrected error or a changed factor. Prepare a table of last year versus this year by source, with the cause and the document behind each change.
Build a change table
- Source, last year, this year, change.
- Cause in one line.
- Evidence: production report, invoice, purchase order or method note.
Common causes
- Production up or down.
- Switch from coal or diesel to gas or grid power.
- Emission factor version changed.
- Error found and corrected in last year's figure.
If last year was wrong
Say so and restate, rather than letting this year absorb the correction.
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.