# What changes in our second year of GHG verification?

Canonical: https://senseible.earth/answers/second-ghg-verification-what-changes

The verifier checks that last year's findings were closed, compares this year with the base year, and looks hard at anything that changed: new sites, new factors, new methods. Explain each change in a short note before they ask, and keep last year's working papers handy.

## What they look at

- Corrective actions from last year's findings.
- Year-on-year changes above your materiality threshold.
- Updated factors, such as a new CEA grid version.

## Prepare

A one-page change log listing sites, sources, factors and methods that changed, with the reason, saves days of questions.

## 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.

- [Internal review before verification](https://senseible.earth/answers/internal-review-before-external-verification)
- [Which CEA factor version](https://senseible.earth/answers/which-cea-grid-factor-version-for-which-year)

Sources: [ISO 14064-3, verification of greenhouse gas statements (iso.org)](https://www.iso.org), [GHG Protocol Corporate Standard](https://ghgprotocol.org/corporate-standard)

Last reviewed 2026-10-22.