Who in a small company should sign off the carbon figures before they go to a buyer or bank?
A director or owner, after someone other than the preparer has checked them. Carbon figures now go into loan files, buyer contracts and CBAM declarations, so treat them like financial numbers: one person prepares, another reviews, and a named director approves the final version and the date it was sent.
A simple control
- Preparer: plant or accounts staff who enter the data.
- Reviewer: someone else checks totals against invoices.
- Approver: a director signs off and records the date.
Why it matters
A wrong figure sent to a lender or EU importer is hard to withdraw. A sign-off trail shows the figure was checked and who to ask about it.
Keep a version log
Which figure went to whom, on what date, and on what basis. Buyers often ask months later.
What Senseible does here
Senseible keeps every figure linked to its source invoice or bill with a fingerprint, so a verifier can trace a total back to the documents it came from.
Sources: GHG Protocol Corporate Standard, ISO 14064-1, 14064-3 and 14067 (iso.org), GHG Protocol standards
Last reviewed 2026-10-22.