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Verifying the report on greenhouse gas emissions

The verification of the report on greenhouse gas emissions is performed by the verifier as a legal entity or other legal entity, which is accredited by national accreditation body and issues a verification report in accordance with the Commission Implementing Regulation (EU) 2018/2067.

Prior to verification, the verifier assesses whether:

  • the report is complete and appropriate;
  • the conduct was in accordance with the requirements of the greenhouse gas emissions permit and the monitoring plan;
  • the data in the operator's or aircraft operator's report are free from material misstatements;
  • information can be provided in support of the operator's or aircraft operator's data flow activities, control system and associated procedures to improve the performance of monitoring and reporting.

Before accepting a verification engagement, the verifier shall obtain a proper understanding of the operator or aircraft operator and assess whether it can undertake the verification.

Applies for SKD:

  • Technical testing and analysis M71.200

Conditions

  • Applicants who wish to pursue this activity must register the business activity, and have the appropriate legal status.

  • The verification of the report on greenhouse gas emissions is performed by the verifier as a legal entity or other legal entity, which is accredited by national accreditation body and issues a verification report to the operator or aircraft operator.

    Evidence

    Accreditation

    Links

  • Based on the information collected during the verification, the verifier shall issue a verification report to the operator or aircraft operator on each emission report that was subject to verification.

    The verification report shall include at least one of the following findings:

    • the report is verified as satisfactory,
    • the operator's or aircraft operator's report contains material misstatements that were not corrected before issuing the verification report,
    • the scope of verification is too limited and the verifier could not obtain sufficient evidence to issue a verification opinion with reasonable assurance that the report is free from material misstatements,
    • non-conformities, individually or combined with other non-conformities, provide insufficient clarity and prevent the verifier from stating with reasonable assurance that the operator's or aircraft operator's report is free from material misstatements.

    The verification report shall at least contain the following elements:

    • the name of the operator or aircraft operator,
    • the objectives and the scope of the verification,
    • a reference to the operator's or aircraft operator's report that has been verified,
    • the criteria used to verify the operator's or aircraft operator's report,
    • the reporting period,
    • the responsibilities of the operator or aircraft operator, the competent authority and the verifier,
    • the verification opinion statement,
    • etc...

Cross-border/temporary provisions of activity

Performance of the activity is possible on a cross-border basis in accordance with the Commission Implementing Regulation (EU) 2018/2067.