Independent assurance your GHG statement can stand behind.
JBE provides third-party verification and validation of greenhouse gas statements under ISO 14064-3:2019 — at both limited and reasonable assurance levels — for organizations reporting to CDP, SBTi, EcoVadis, investors, and state climate disclosure programs.
What GHG Assurance Is
Verification and validation, defined by ISO 14064-3
ISO 14064-3:2019 is the international standard governing how an independent body evaluates a greenhouse gas statement — whether that statement is a historical emissions inventory or a forward-looking GHG project claim. A verification or validation engagement conducted under this standard follows a defined sequence: understanding the reporting entity and its GHG information system, assessing risk of material misstatement, gathering evidence, and forming a documented assurance conclusion. The standard applies equally to Scope 1, Scope 2, and Scope 3 statements, and to both levels of assurance a reporting organization might need.
Assurance Levels
Two levels of assurance. One rigorous standard.
The right assurance level depends on who is relying on the statement and what they require — a voluntary CDP response has different stakes than a mandatory regulatory filing. We scope every engagement to match.
Limited Assurance
- Evidence gathered through inquiry, analytical review, and sample-based checks
- Conclusion states nothing came to our attention suggesting material misstatement
- Typical for voluntary reporting, CDP, first-year SB 253 compliance, EcoVadis due diligence
- Shorter engagement timeline, lower evidentiary cost
Reasonable Assurance
- Evidence-gathering comparable in rigor to a financial statement audit
- Conclusion affirmatively states the statement is fairly presented, in all material respects
- Lower materiality threshold; more site-level and source-data testing
- Required for later-phase SB 253 filings and many mandatory disclosure regimes
Scope of Engagements
What we verify
Scope 1 & 2 Inventory Verification
Direct emissions, purchased electricity, and market-based instruments — including Green-e residual mix and REC/EAC claims.
Scope 3 Statement Assurance
Category-level review across the 15 GHG Protocol categories, including supplier-specific data, spend-based estimates, and use-of-sold-products claims.
Product Carbon Footprint & LCA Verification
ISO 14067 and ISO 14040/14044-based carbon intensity claims, including 45Z and 45Q tax credit support documentation.
CDP & SBTi Assurance Support
Verification statements structured to satisfy CDP disclosure requirements and SBTi target-tracking assurance expectations.
State & Regulatory Disclosure Assurance
Limited and reasonable assurance engagements aligned to California SB 253 and comparable state climate disclosure programs.
GHG Project Validation
Forward-looking validation of GHG project plans and quantification methodologies prior to implementation.
Methodology
How an ISO 14064-3 engagement runs
Every engagement follows the same disciplined sequence, scaled to the assurance level and materiality threshold agreed with your organization.
Engagement scoping & risk assessment
Define the GHG statement, reporting boundary, assurance level, and materiality threshold; assess inherent and control risk across the GHG information system.
Strategic analysis & evidence plan
Identify data sources, emission factors, and calculation methodologies that carry the highest risk of material misstatement; build a targeted evidence-gathering plan.
Evidence gathering
Inquiry, document review, recalculation, and — for reasonable assurance — site visits and source-data substantive testing.
Evaluation against criteria
Assess the statement against the applicable reporting standard (GHG Protocol, ISO 14064-1, ISO 14067) and quantify any identified misstatements against materiality.
Internal review & conclusion
Independent technical review of the engagement file, followed by issuance of the verification or validation statement.
Why JBE
Assurance from people who also build inventories, LCAs, and permits
GHG assurance is stronger when the verification team understands emission factors, LCA boundary-setting, and regulatory reporting from the inside — not only from an audit checklist.
Cross-domain technical depth. Our staff work daily in air permitting emission calculations, GHG inventory development, and ISO 14040/14044/14067 life cycle assessment — the same technical terrain your GHG statement is built on.
EcoVadis Accredited Consultant on staff. We understand how assurance statements are evaluated downstream by customers, investors, and rating platforms.
Independence safeguards. Assurance engagement teams are segregated from any JBE staff who performed inventory or LCA development work for the same client, consistent with ISO 14064-3 impartiality requirements.
Boutique firm, senior access. No hand-off to junior audit staff — the technical leads who scope your engagement are the ones reviewing your data.
Who This Is For
Built for the reporting obligation you already have
Frequently Asked Questions
GHG assurance, explained
What is the difference between limited and reasonable assurance?
Limited assurance produces a negative-form conclusion — nothing came to our attention indicating material misstatement — based on inquiry and analytical procedures. Reasonable assurance produces a positive-form conclusion that the statement is fairly presented, based on evidence-gathering comparable in rigor to a financial audit, with a lower materiality threshold and more source-data testing.
What is ISO 14064-3:2019?
It's the international standard specifying principles and requirements for verifying and validating GHG statements — covering engagement planning, risk assessment, evidence-gathering, and conclusion reporting for both assurance levels.
Who needs third-party GHG verification?
Organizations reporting to CDP, tracking SBTi targets, responding to EcoVadis or customer due diligence, participating in voluntary carbon markets, or subject to mandatory regimes like California SB 253 typically require independent assurance over Scope 1, 2, and 3 statements.
Does California SB 253 require assurance?
Yes — SB 253 phases in third-party assurance, starting with limited assurance and moving to reasonable assurance for Scope 1 and 2 in later reporting years, with Scope 3 assurance requirements following. Confirm current CARB implementation guidance for exact deadlines.
Can the same firm prepare and verify a GHG inventory?
ISO 14064-3 requires verifiers to remain independent of the statement under assessment. JBE segregates assurance engagement teams from any staff who supported inventory or LCA development for the same client, and will restructure or decline an engagement where independence can't be maintained.
How long does an engagement take?
A limited assurance engagement for a single-facility Scope 1 and 2 inventory often runs 3 to 5 weeks. Reasonable assurance, multi-site organizations, and complex Scope 3 categories typically require longer evidence-gathering periods.
Scope your assurance engagement
Tell us your reporting driver — CDP, SBTi, SB 253, or a customer requirement — and we'll recommend the right assurance level, timeline, and evidence plan.