SAI Global

Greenhouse Gas

Auditor Training Module

Version August 2009
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Course Outline

 Introduction
 The Carbon Market
 Jargon
 Greenhouse Gas Emissions Examples
 Activity
 The ISO Greenhouse Gas Standards
 Carbon Dioxide Equivalence
 Client Process of Achieving Verification
 SAI Global’s Two Tiered Approach to GHG Verification
 Sales Resources
 Steps to Measuring and Monitoring Carbon
 Business Development – 2 Stage Quoting Process
 Auditor Requirements
 Tier I Audits – Carbon Controlled
 Tier II Audits – Carbon Managed
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Course Outline

 Stage I Scoping Audits

 Stage II Verification Audits
 Audit Documentation
 Audit Planning
 Establishing the Scope
 Establishing the Criteria
 Conducting the GHG Audit
 Hot Tips for Conducting a GHG Audit
 Important Issues for Consideration During the Audit
 For Tier II Clients – Verifying Reductions & Offsets
 Reporting
 Verification Statements and Certification
 Documentation Output Stages for Tier I and Tier II
 A Final Word
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Introduction

 There are a number of players in the Carbon Space

 Accounting Firms: working with the larger companies, and the top
1000 or so national carbon emitters. They will be looking mostly at
financial compliance (using Accounting Standards such as AS3000),
and involved in permits and trading.
 Consulting Firms: individual environmental consultants advising
clients and helping with reductions and offsets. Some offer audits
and “certification”, though not likely to carry accreditations or have
established certification credibility in the market.
 Software Suppliers: the market has spawned numerous carbon
calculators and software management and reporting systems. Some
good, some not. Always question the degree of support for keeping
the Emissions Factors up to date.
 Conformity Assessment Bodies: such as SAI Global, reviewing
against ISO 14064 as well as a number of other Government and
Non-Government schemes.
 Competition is fierce, and credibility has yet to be established.
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Introduction

 Companies may want to display a logo or explain their new-found

green credentials to their market and consumers.
 The ACCC has a heightened awareness to “Greenwash” claims,
where companies have made “carbon friendly” type claims that
have no basis, criteria, and are not verifiable.
 ISO 14064 audits therefore are an attractive product for clients as
there is an established criteria for making a claim, and the claim has
been verified.
 This throws an imperative into our program to ensure and preserve
the integrity of the information we have looked at, the decisions we
have made, and the statements we make.
 It is highly likely that clients displaying our logo will be investigated
by ACCC to be sure that the claim can stack up! See the High
Court case for environmental claims made by GM/SAAB:
http://www.accc.gov.au/content/index.phtml/itemId/808355/fromIte
mId/2332
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Introduction

 The Department of Climate Change is in the process of establishing

the Carbon Pollution reduction Scheme.
 This scheme will only affect the top 1000 emitters
 The accounting and claims made by the emitters will need to be
audited and verified under the NGERS Act. This act is in place,
though the audit component is still in draft. The draft makes it
possible for a 14064.3 audit to be a satisfactory audit under the act
provided the Verification Statement made by the auditor can be
considered “Financial Grade” information. This means that the
Statement must be no less than 95% accurate when challenged.
 Even though the Carbon Pollution Reduction Scheme does not
affect the remaining Australian businesses, it is likely that
companies will push carbon reduction down their supply chain.
 A good way for companies to demonstrate back up the supply chain
that they are managing and reducing is to offer a verification
statement and certificate of an ISO 14064.3 audit conducted by us!

The Carbon Market
Regulatory
 Kyoto protocol
 Carbon Pollution
Reduction Scheme
(CPRS) – affecting the top
1000 emitters
 Emissions Trading
System (ETS)
7
Voluntary
 ISO 14064 series for site
verification of emissions
 PAS 2050 for establishing
footprint of products &
services
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Jargon

 Greenhouse Gas
 CO2 – Carbon Dioxide (the base unit measure)
 CH4 - Methane
 N2O - Nitrous Oxide
 HFCs - Hydroflourocarbons
 PFCs - Perflourocarbons
 SF6 - Sulphur Hexaflouride
 CO2-e or Carbon Dioxide Equivalent
 Unit for comparing the radiative forcing of a GHG to Carbon Dioxide
 CDM
 UNFCCC Clean Development Mechanism – for approving Carbon
Reduction Projects.
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Jargon

 CPRS
 Department of Climate Change “Carbon Pollution Reduction
Scheme”
 NGERS
 Department of Climate Change “National Greenhouse Energy
Reporting Scheme”
 Intended User ( interested party)
 The audience for the report – this is not always the client, and in fact
could be a regulator
 NGA Factor
 National Greenhouse Accounting Factor – the Australian
methodology for working out the carbon emissions likely from various
sources and activities.
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Jargon

 Validation
 Systematic and independent process for the evaluation of a GHG
assertion in a GHG project plan
 Verification
 Systematic and independent process for the evaluation of a GHG
assertion
 Materiality
 Concept that individual or aggregated errors, omissions or
misrepresentations could affect the GHG assertion.
 Material Discrepancy
 Actual individual or aggregate errors , omissions or
misrepresentations that could affect GHG decisions.
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Jargon

 GWP – Global Warming Potential

 Factor applied to one mass based unit of GHG relative to an
equivalent unit of Carbon Dioxide
 Level of Assurance
 Limited: Less testing of the GHG data and information supplied –
though it is essential to be clear that this level should not imply the
GHG inventory is correct.
 Reasonable: The auditor provides a reasonable, but not absolute
level of assurance that the clients GHG inventory is materially
correct.
 Carbon Credits ( Carbon Offsets )
 Carbon credit is a generic term used for the accountable document
issued to owners of sequestered carbon based on the amount of
carbon sequestered. Credits are traded in carbon trading schemes.
 Carbon Credits may be from a Compliance Scheme, or a Voluntary
Scheme, and the “quality” (reliability) of the credit can vary.
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Jargon

 Entities
 Businesses that produce a greenhouse gas emission (such as a
factory, a hotel, a service, or a single event such as a concert).
 Projects
 An activity that reduces or stores greenhouse gas emissions (such
as a wind generator or tree farm).
 Additionality
 Any carbon offset or project that will result in MORE carbon being
taken from the system than would occur if the project had not
commenced
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Greenhouse Gas Emissions Examples

Microsoft Word
Document
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Activity

 What areas of your work life could you reduce some Greenhouse
Gas Pollution?
Reduction Measure Reduction Strategy Implementation
e.g. Save Paper by 50% Double Side Print Contact IT to implement a default
setting on printers

 What areas of your home life could you reduce some

Greenhouse Gas Pollution?
Reduction Measure Reduction Strategy Implementation
e.g. Save Electricity Have 4 minute showers Place an “egg timer” in the shower
cubicle
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Activity

 In your own time, you can calculate your household’s footprint,

using an online calculator such as
http://www.carbonneutral.com.au/offsetnow.htm
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Consider…

 How the client will perceive our service and our commitment to our
own reduction in line with theirs;
 Should we send an electronic version of a proposals and reports
instead of a hard copy?
 Should we teleconference with them rather than driving out to see
them?
 Have we got a local auditor if possible?
 Have we combined other clients in the same area to spread the
impact of flights across more clients?
 Does the hire car need to be a full size sedan?
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The ISO Greenhouse Gas Standards

 ISO 14064.1 – Guidelines for Greenhouse Gas measurement by

organisations PRODUCING Greenhouse Gases
 ISO 14064.2 – Guidelines for Greenhouse Gas reductions offered
by companies involved in abatement projects (eg wind farms)
 ISO 14064.3 – Guidelines for the Verification by auditors of a
company’s Greenhouse Gas inventory & statement.
 ISO 14065 – Accreditation requirements for a Greenhouse Gas
Verification company (ie JAS-ANZ would use this standard to
accredit us).
 ISO 14066 (Draft) – requirements for auditors/verifiers of
Greenhouse Gas
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The Standards - ISO 1406X - Who does which bit?

JAS-ANZ Procedure 33 + ISO 14065 By JAS-ANZ

ISO 14066 + ISO 14064.3 By SAI Global

Carbon Reduction
Carbon Pollution

ISO 14064.1 ISO 14064.2 By client

Manufacturing Wind Farms

Transport Sequestration
Services Sinks
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The Standards - Other requirements to be aware of

 Greenhouse Gas Protocol: http://www.ghgprotocol.org/.

 Department of Climate Change: http://www.climatechange.gov.au/
 UNFCCC (United Nations Framework Convention on Climate
Change): http://unfccc.int/
 (National Greenhouse Accounting (NGA) Factors:
http://www.climatechange.gov.au/workbook/index.html
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Carbon Dioxide Equivalence

 There are 6 Greenhouse Gases that are measured.

 Each one has a different “Global Warming Potential” (GWP), but all
are compared against a standard unit – Carbon – thereby
establishing a “Carbon Dioxide Equivalence” (CO2-e)
CO2e
Gas Most likely sources weighting
CO2 equivalent

Carbon Dioxide CO2 Fossil fuel combustion, forest clearing, 1 1

cement production, etc.
Methane CH4 Landfills, production and distribution of 21 2
natural gas & petroleum, fermentation from
the digestive system of livestock, rice
cultivation, fossil fuel combustion, etc.

Nitrous Oxide N2O Fossil fuel combustion, fertilizers, nylon 310 5

production, manure, etc.
Hydroflourocarbons HFC Refrigeration gases, aluminum smelting, 140 – 1170 10
semiconductor manufacturing, etc.
Perflourocarbons PFC Aluminum production, semiconductor 6500 – 9200 20
industry, etc.
Sulphur Hexaflouride SF6 Electrical transmissions and distribution 23900 30
systems, circuit breakers, magnesium
production, etc.
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Client Process of Achieving Verification

Measure Manage Verify Reduce Offset Neutral

Conduct Establish Carbon SAI Global Remove Unavoidable SAI Global

Greenhouse Gas Risk undertake Stage 1 Greenhouse Gas emissions can be undertake Stage 1
Assessment Develop Carbon Scoping Audit liabilities where offset Scoping Audit
Identify Sources Management SAI Global possible Purchase offsets SAI Global
Identify the liability System undertake Stage 2 Reduce from verified undertake Stage 2
Develop Carbon Verification Greenhouse Gas sources Verification
KPIs and assessment of emissions Review offset data assessment of
Reporting GHG inventory Review emissions against emissions GHG inventory
Identify Reduction SAI Global data and data to ensure and Offset data
Strategies undertake annual management that Greenhouse SAI Global
Stage 2 systems to meet Gas liability has undertake annual
Verification Audits KPIs been balanced Stage 2
Set further targets Verification Audits
for reduction

Tier I Tier II
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Receipt of Application

Client Process
of Achieving Introductory Visit (optional) Self Evaluation

Verification
Document Audit (optional)

Gap Analysis (optional)

Stage 1 Audit

Consideration of previous
data

Stage 2 Verification Audit

Report Review

Limited or Material Issues Reasonable Assurance

NCR Certification

Annual Re-Verification
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SAI Global’s Two Tiered Approach to GHG Verification

 Clients Must have had at least their first year verified against ISO 14064 (either by SAI
Global or transfer to us). It is not possible to jump straight to Tier II Carbon Neutral.
 Where clients are not interested in reduction or offset, they can still be audited and
verified against ISO 14064.3 under our Tier I “Carbon Managed” scheme.
 Once a client has established at minimum their first year verified under ISO 14064.3
“Carbon Managed”
*AND established 1, 2 and 3 Scope inventory
*AND established and met their carbon reduction targets
*AND purchased Verified Carbon offsets,
then the next audit can be against the Tier II “Carbon Neutral” extension program.
 Each Certificate is only valid for a year, and audits are annual
Annual Audit Annual Audit

Stage I Scope 1,2 or Stage II Reduction Stage II

Scoping Audit Verification Audit Verification Audit
Scope 1,2,3 Offset
Scope 1,2,3
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Steps to Measuring and Managing Carbon

Policy
Policy  Set a policy, gain commitment, and communicate
 Have a clear vision for managing and reducing, or becoming carbon
neutral?
 Decide on the Scope and Boundaries.
 Set a plan and a timeframe
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Steps to Measuring and Managing Carbon

Measure
Policy
Measure  Identify the types of Greenhouse Gas Pollutants, and their
sources to establish the inventory, and measure the level of
emissions. Go back at least one year if possible to establish a
“Base Year”
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Steps to Measuring and Managing Carbon

Manage

Measure
Policy
Manage  A systemised approach to managing greenhouse emissions should be
developed – this could involve changing policies and procedures such as
purchasing for travel, fleet etc.
 SMART reporting should be in place so action can be taken to rectify
issues in a timely manner
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Steps to Measuring and Managing Carbon

Tier I
Manage

Measure
Verify
Policy
Verify  The company’s own internal audits should check that carbon is
being managed in line with policy
 Third party Verification against ISO 14064.3 to Tier I “Carbon
Managed”
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Steps to Measuring and Managing Carbon

Manage

Measure Reduce
Verify
Policy
Reduce  KPIs should be set for Reducing Greenhouse Gas emissions,
This could mean further changes to policies and procedures such
as purchasing policies, human behaviours through training etc.
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Steps to Measuring and Managing Carbon

Tier II
Manage Offset

Measure Reduce
Verify
Policy
Offset  Clients wishing to be Tier II “Carbon Neutral” offset some or all of their
unavoidable greenhouse emissions.
 Beware of the source of the carbon offsets to be sure they are “real”
 Remember best practice - a client can’t just offset an inventory, where
you still have reductions that can reasonably be actioned.
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Business Development – 2 Stage Quoting Process

 Additional Application form will help identify the types and quantity
of emissions, and the boundary and scope required of the client.
 It is vital that the clients complete the Self Evaluation Checklist
before the auditor arrives for the Stage I audit.
 Business Development will quote on Scoping (Stage I) audit only
(for a new client), with an “estimate” on the Stage II audit.
 Scoping Audit then establishes and confirms the scope for the
verification audit, whether technical resources are required, and the
length of time required for the Stage II audit.
 Business Development can then confirm the estimate for the Stage
II audit, and any future annual audits.
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Auditor Requirements

 QEC or CEM auditors, with a background in some of the following:

 Greenhouse Gas
 Chemistry
 Accountancy
 Have studied this training material
 Familiar with MSM01 and MSM01 Part 4/8
 Familiar with audit documentation, checklists & reports
 Have completed a GHG audit as an Observer
 Have been observed conducting an audit and be deemed as
competent by a GHG Verifying Auditor
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Tier I Audits – Carbon Managed

 Stage I Scoping Audit

 Stage II Verification Audit
 Annual Stage II Verification Audit

 Remember that the ideal time to set aside for the audit, preparation
and reporting is:
 1/3 Preparation – Planning, familiarisation with documentation
 1/3 Onsite walk-around audit, review of systems and accounting
 1/3 Reporting
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Tier II Audits – Carbon Neutral (reduction and offset to zero)

 Stage I Scoping Audit – still necessary, even if they have been through Tier
I, as there is additional information to collect on reduction strategies and
offsets.
 Stage II Verification Audit, with Tier I “Carbon Managed” Verification for AT
LEAST the first year
 Client must set reduction KPIs and targets for reducing carbon over the next
year, and
 Client must purchase Verified Carbon Offsets for their remaining emissions.
 Stage II Verification Audit the following year can then assess the reductions
are valid, the remaining carbon inventory, and that verified offsets match the
remaining inventory.
 Tier II “Carbon Neutral” Certificate of Verification can then be issued.
 NB, failure to continue to reduce and/or offset
in subsequent years would mean the client would
slip back to Tier I “Carbon Managed” Verification.
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Stage I Scoping Audit

 Familiarisation with the organisation, and it’s activities and

equipment
 Establish the boundary of the operation, and draw or obtain a map
– this is an important step as the address of the operation is no
longer enough!
 Familiarisation with the accounting package and what information
will be required for the Verification (Stage II) Audit.
 Establish whether there are any technologies that require a
technical expert required for the Stage II Audit
 At the conclusion of the audit confirm to the Business Development
Manager the scope and requirements for the Stage II audit.
 Complete the Greenhouse Gas Checklist and the Planning
Document
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Stage II Verification Audit

 Onsite confirmation of the Greenhouse Gas Sources

 Review of the records and accounting to be sure they have been
captured
 Ensure that the CO2-e has been established using the most recent
emissions factors published by the Dept. Climate Change.
 Many clients will use calculators – however the source information
still needs to be checked – i.e. is the software provider keeping the
data up to date?
 Ensure that the information is “material” and that you can establish
“Reasonable Assurance”.
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Stage II Verification Audit – Verifying Reductions & Offsets

 An essential theme in an organisation becoming Carbon Neutral is

for the organisation to set and meet carbon reduction targets.
 An organisation must be continually reducing their carbon load, and
only offset what is unavoidable.
 This is so that the net carbon load for the planet is being reduced,
not just “locked up” in Carbon Offsets.
 ONLY Verified or CDM Offsets will be considered by SAI Global
when reviewing the clients inventory.
 Remember that the client MUST have offset at least the same
quantity of carbon that they released.
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Audit Planning

 Review the Application Extra Form and Self Evaluation checklist to

help determine the durations. Consider:
 Size of site boundary
 Scope I & II or I, II & III
 Tier I Carbon Managed or Tier II Carbon Neutral
 Do you need technical support for any technologies involved
 More time is required for NGA Factor review if a non standard tool is
used
 No site sampling
 A report and verification statement is needed for every site
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Establishing the Scope

 There are two “Scopes” (confusing I know!)

 First, there is the “Traditional SAI Global Scope”, where we identify what
address and activities are covered by the audit activity.
 For Greenhouse Gas audits, it is important to establish a geographical
address, as well as a site layout, to be sure we can show what we covered
later on. For the GHG program this is called the “Boundary”. Just putting
the business street address down is not enough, since there may be shared
premises, shared activities to describe such as boilers and so on.
 The second scope is the “Greenhouse Gas Scope”, where the company
determines what is “In or Out” of their Greenhouse gas accounting. They
can choose between Scope 1, 2 or 3.
 Scope 1 – Direct Emissions (eg energy used onsite, company owned
vehicles )
 Scope 2 – Indirect Emissions (eg use of electricity used, but generated
elsewhere)
 Scope 3 – Indirect Emissions (eg staff travel to and from the office)
 NB. Remember that Scope 3 MUST be included for Tier II “Carbon Neutral”
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Establishing the Criteria

 You need to establish the particular criteria being evaluated – for

example, this could be the GHG Protocol, it could be the Dept of
Climate Change Carbon Pollution Reduction Scheme, or it could
just be an evaluation against ISO 14064.1.
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Conducting the GHG Audit

 The audit will need to be completed as per MSM01 and MSM01

Part 4/8
 Conduct an Opening Meeting as usual
 Confirm the audit plan
 Conduct the documentation, records review and onsite audit
 Prepare draft Verification Report and Verification Statement
 Conduct a closing meeting
 Finalise the Verification Report and Verification Statement & submit
for review and approval.
 Signed Verification Report and Verification Statement to be
forwarded to client after review, along with Certificate of Verification.
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Hot Tips for Conducting a GHG Audit

 Ensure that all company owned vehicles have been counted – and
remember that sales reps cars may not be onsite when you are
there.
 Have the vehicles been assessed for their capacity – i.e. how many
4 cyl, how many 6 cyl and so on.
 Has the class of air travel been considered when assessing air
travel miles?
 Forklifts – how many run on LPG, and how many are battery
powered?
 If the power bill goes up one month over another – does anything
else go up? Was there a double shift run – and if so, does that
mean the forklifts also ran double time?
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Hot tips for auditing GHG

 Ensure that the right NGA Factors have been used for the right
client site, as they differ from state to state and country to country.
This is because the source of some energy may be different – e.g
Victoria burns brown coal, SA burns natural gas and Tas uses
hydro to produce electricity – so the greenhouse burden will be
different for clients with operations across those states.
 Data Sampling – you can apply the general audit rules for sampling
records, though make sure you note down EXACTLY which records
you have seen, dates, versions etc, or dates reports were prepared.
This is VITAL as:
 Your audit decisions may be re-audited
 When emissions factors change, the reports may be run using the
current or historic factors – so you need to know what it is that YOU
saw when you were there.
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Hot tips for auditing GHG

 Note down as much as you can, electronically.

 Ensure that reporting or inventory dates are noted, since data can
change in the future – what did you see at the time of audit?
 Record what type of accounting tool or methodology they are using,
especially if the NGA factors are “automatically” applied.
 Do they keep their software up to date (and therefore the latest
NGA factors).
 Note down details on Carbon Offset Certificates – since most of
these will be electronic transactions
 Where any issues exist about what the client counts as “In” or “Out”
of their scope – guidance can be found in the GHG Protocol here:
http://www.ghgprotocol.org/calculation-tools/faq
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Important Issues for Consideration During the Audit

 Establish the companies holding of Greenhouse Gas Pollutants, as

well as their emissions. This is important, as they are a liability if
leaked. This will also help identify a huge potential for reduction (eg
refrigerants).
 Ensure that maintenance practices are up to scratch, so that leaks
are not detected after a huge release to the atmosphere.
 Remember that a leak of one tonne of a high GWP gas, could mean
a blow out in the reported inventory by several hundred or thousand
times the actual tonne of gas when converted to CO2-e.
 Beware of consistency in reporting results – for example when
liquid fuel is reported (what about temperature), density, statistical
errors, standard deviation, standard errors and so on.
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For Tier II Clients – Verifying Reductions & Offsets

Only for Tier II Clients

 Ensure you set aside enough time to:
 Verify Reductions
 Verify Offsets

Verifying Reductions
 Ensure KPIs or targets have been set
 Ensure strategies have been set to meet targets
 Ensure plans are underway
 Ensure measurements are in place
 Ensure targets and strategies are being met
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For Tier II Clients – Verifying Reductions Offsets

Verifying Offsets - There are different types of Carbon Offsets:

 Compliance Systems
 From a registered government or inter governmental scheme, eg:
• EU ETS EUAs – (European Union Emissions Trading Scheme European Union
Allowances)
• CDM CERs (Clean Development Mechanism Certified Emission Reductions – eg
UNFCCC or California CDM)
• JI ERUs (Joint Implementation Emission Reduction Units)
• RPS (Renewable Portfolio Standards)
• Kyoto Protocol AAUs (Assigned Amount Unit)
• NGACs (New South Wales
 Voluntary Systems:
 Voluntary (VCS, VER, VOS etc)
 Gold Standard VER (Verified Voluntary Emission Reduction Offsets)

NB – when the Government Emissions Trading Scheme (ETS) is running:

 Buying Carbon Permits is NOT offsetting
 Retiring Carbon Permits IS offsetting (since it is reducing the overall
allowable carbon pollution by that much).
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Reporting

 An audit report and statement needs to be completed for every site

– since even though the carbon management principles may be
similar – their inventory may be different, and in the case of
interstate clients, their NGA factors may be different.
 Do NOT consolidate reports.
 For Tier II “Carbon Neutral” – ensure that the whole round of site
audits is conducted along with head office, where carbon offsets are
purchased to be sure the accounting balances.
 All reports are to be completed electronically, including checklists
and audit notes where possible. Any hard copy information should
be scanned and attached to the audit pack. This is vital, as all audit
documentation will need to be searchable for many years to come.
 Convert Word documents to pdf documents upon completion.
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Reporting

 Explain if you have any “qualifications or limitations” on the

information that you are presenting and the reasons why.
 For example: a client may have only just commenced their GHG
inventory, and only has kept reliable and complete information for
the last 3 months. They may multiply that information by 4 to
establish their base year information – so explain in your report that
this is what they have done. This is legitimate for the first year, but
would not be an acceptable practice in subsequent years.
 Remember that this is not a Management Systems Audit report.
This is a statement of fact only, and may be read by many
stakeholders, and possibly for many years to come. It may also
become part of a firms operational or financial reporting, and
included as evidence in their Annual report to shareholders.
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Reporting

 Scope of Work
 The fundamental guiding statement of the report – what did the client
ask you to verify, and were you able to verify that?
 Findings
 State the activities and the specific findings against each scope item.
 Findings should include anything contextual that can add to the
readers understanding of the report – eg shifts being run, projects
underway etc.
 The findings must not raise questions – they must be resolved
statements.
 Opinion
 State a clear and concise audit opinion for each of the items in the
scope
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Verification Statements & Certification

 SAI Global has two outputs of a GHG audit:

 A Verification Statement
 A Certificate
 A Verification Statement is produced at the end of the audit, and is
a STATEMENT OF FACT. This is different to the audit report – as
there are no “opinions” expressed here (unlike normal management
systems audits).
 SAI Global has chosen to also offer a certificate, like our traditional
certificates that a client can hang on the wall, but the Verification
Statement is the MOST IMPORTANT output from the audit.
 Example Certificate “Scope” wording:
 “Meets the requirements of Tier II Carbon Neutral certification having
measured and committed to reducing its greenhouse gas emissions
in its organization and operational activities within Australia, including
all offices and branches identified in the ABC Pty Ltd Emissions
Inventory version 7 Report of 27th February 2009”.
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Documentation Output Stages for Tier I & Tier II

Prior to Stage I Audit QEF15 Application Form

QEF15P Application Greenhouse Gas Extra Page
GHG01 GHG Verification and Self Evaluation Checklist

GHG 02 Greenhouse Gas Planning

Stage I Audit GHG 01GHG Verification and Self Evaluation Checklist

GHG03 Greenhouse Gas Verification Report

Prior to Stage II Audit GHG02 Greenhouse Gas Planning

Stage II Audit GHG 01GHG Verification and Self Evaluation Checklist

GHG03 Greenhouse Gas Verification Report DRAFT
GHG04 Greenhouse Gas Verification Statement DRAFT

Post Stage II Audit Certification Services Review

GHG03 Greenhouse Gas Verification Report FINAL

GHG04 Greenhouse Gas Verification Statement FINAL
Certificate of Verification
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A final word

 In the same way that ISO 9001 promotes solid, consistent

management and continual improvement, ISO 14064 also is
promoting consistent management of information and continual
reduction of greenhouse emissions.
 Compliance with Greenhouse should not be about just counting
what they emit – there should be a commitment to improvement.
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Question Forum
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