GHG assurance

Quality assuring climate data and strengthening the credibility of reporting

As demands for climate-related transparency and sustainability reporting increase, quality assurance and verification of greenhouse gas data (GHG data) are becoming ever more important. Investors, customers, banks, and other stakeholders increasingly expect reported emissions data to be reliable, transparent, and based on clear methodological choices and calculation principles. 

GHG review involves an independent assessment of a company's processes; calculations, data foundation, and reporting related to greenhouse gas emissions. The review can cover both voluntary and statutory climate reporting, and can be used to support, for example, CSRD, ESRS, SBTi, or other sustainability-related reporting.

We work with the review and quality assurance of climate data, calculation methodology, and underlying processes related to Scope 1, Scope 2, and Scope 3 emissions. This work often includes assessing system boundaries, emission factors, data quality, assumptions, and methodological choices, as well as how climate-related KPIs and disclosures are produced, documented, and monitored over time.

For many organisations, this work also involves strengthening verification readiness ahead of external assurance or other forms of independent review of climate-related information. We help companies develop structures, processes, and documentation that enhance traceability, transparency, and quality in reporting, creating better conditions for effective verification of emissions data.

We also work with the review and assessment of climate compensation and climate-related claims linked to, for example, net-zero strategies and climate neutrality. This work can include assessing underlying methodology, transparency around the use of climate compensation, the quality and traceability of climate projects, and how compensation and residual emissions are communicated in external reporting and sustainability communications. The focus is often on strengthening the credibility of climate-related claims and reducing the risk of vague or misleading climate messaging.

Common challenges in working with GHG assurance 

• Data quality and access to underlying information
  Many organisations face challenges related to the availability of reliable climate data, particularly within Scope 3 and the value chain, where information is often based on estimates and external data sources.
• Choice of methodology and emission factors 
  Calculations of greenhouse gas emissions are heavily influenced by methodological choices, system boundaries, and emission factors. Ensuring that the methodology is consistent, relevant, and transparent over time can be complex.
• Traceability and documentation 
  Effective review and quality assurance require clear documentation of data sources, assumptions, calculations, and processes. Many organisations lack established structures for this.
• Integration into governance and reporting 
  GHG data often needs to be integrated into existing processes for reporting, risk management, and internal governance to ensure long-term quality.