# Who in a small company should sign off the carbon figures before they go to a buyer or bank?

Canonical: https://senseible.earth/answers/who-should-sign-off-company-carbon-figures

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

1. Preparer: plant or accounts staff who enter the data.
2. Reviewer: someone else checks totals against invoices.
3. 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.

- [Internal review before verification](https://senseible.earth/answers/internal-review-before-external-verification)
- [Track carbon monthly or yearly](https://senseible.earth/answers/track-carbon-monthly-or-yearly-msme)
- [Restate after an error](https://senseible.earth/answers/restate-emissions-after-finding-an-error)

Sources: [GHG Protocol Corporate Standard](https://ghgprotocol.org/corporate-standard), [ISO 14064-1, 14064-3 and 14067 (iso.org)](https://www.iso.org), [GHG Protocol standards](https://ghgprotocol.org/standards)

Last reviewed 2026-10-22.