# What evidence does a verifier want for Scope 3 figures?

Canonical: https://senseible.earth/answers/scope-3-verification-what-evidence

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](https://senseible.earth/answers/estimation-note-for-verifier)
- [How many invoices does a verifier sample?](https://senseible.earth/answers/how-many-invoices-does-a-verifier-sample)
- [What is materiality in GHG verification?](https://senseible.earth/answers/what-is-materiality-in-ghg-verification)

Sources: [GHG Protocol Corporate Value Chain (Scope 3) Standard](https://ghgprotocol.org/corporate-value-chain-scope-3-standard), [ISO 14064 and ISO 14067 standards](https://www.iso.org)

Last reviewed 2026-10-22.