(C10.1b) Provide further details of the verification/assurance undertaken for your Scope 2 emissions and attach the relevant statements.
Question dependencies
This question only appears if you select “Third-party verification or assurance process in place” for Scope 2 emissions in response to C10.1.
Change from last year
Minor change
Rationale
CDP supports verification and assurance as good practice in environmental reporting. This question gives data users further confidence in the accuracy of the data reported.
Connection to other frameworks
S&P Global Corporate Sustainability Assessment
EMS: Certification/ Audit/ Verification
RE100
Response options
Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.
Scope 2 approach | Verification or assurance cycle in place | Status in the current reporting year | Type of verification or assurance | Attach the statement | Page/ section reference | Relevant standard | Proportion of reported emissions verified (%) |
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Select from:
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Select from:
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Select from:
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Select from:
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Attach your document here |
Text field [maximum 500 characters] |
Select from drop-down options below |
Numerical field [enter a number from 0-100 using no decimals or commas] |
[Add Row]
Relevant standard drop-down options:
- AA1000AS
- ABNT NBR ISO 14064-3:2007 (Associação Brasileira de Normas Técnicas)
- Advanced technologies promotion Subsidy Scheme with Emission reduction Target (ASSET)
- Airport Carbon Accreditation (ACA) des Airports Council International Europe
- Alberta Technology Innovation and Emissions Reduction (TIER)
- ASAE3000
- Attestation standards established by AICPA (AT105)
- Australian National GHG emission regulation (NGER)
- California Mandatory GHG Reporting Regulations (CARB)
- Canadian Institute of Chartered Accountants (CICA) Handbook: Assurance Section 5025
- Carbon Trust Standard
- Chicago Climate Exchange (CCX) verification standard
- The Climate Registry's General Verification Protocol (also known as California Climate Action Registry (CCAR))
- Compagnie Nationale des Commissaires aux Comptes (CNCC)
- Corporate GHG verification guidelines from ERT
- DNV VeriSustain Protocol/ Verification Protocol for Sustainability Reporting
- Dutch Standard 3000A
- Earthcheck Certification
- ERM GHG Performance Data Assurance Methodology
- European Union Emissions Trading System (EU ETS)
- IDW PS 821: IDW Prüfungsstandard: Grundsätze ordnungsmäßiger Prüfung oder prüferischer Durchsicht von Berichtenim Bereich der Nachhaltigkeit
- IDW AsS 821: IDW Assurance Standard: Generally Accepted Assurance Principles for the Audit or Review of Reports on Sustainability Issues
- ISAE3000
- ISAE 3410
- ISO14064-1
- ISO14064-3
- Japan voluntary emissions trading scheme (JVETS) guideline for verification
- Korean GHG and energy target management system
- NMX-SAA-14064-3-IMNC: Instituto Mexicano de Normalización y Certificación A.C
- RevR6 procedure for assurance of sustainability report
- Saitama Prefecture Target-Setting Emissions Trading Program
- SGS Sustainability Report Assurance
- Spanish Institute of Registered Auditors (ICJCE)
- SSAE 3000
- Standard 3810N Assurance engagements relating to sustainability reports of the Royal Netherlands Institute of Registered Accountants
- State of Israel Ministry of Environmental Protection, Verification of GHG and emissions reduction in Israel Guidance Document
- Swiss Climate CO2 Label for Businesses
- Thai Greenhouse Gas Management Organisation (TGO) Greenhouse Gas (GHG) Verification Protocol
- Toitū Envirocare’s carbonreduce certification standard
- Tokyo Emissions Trading Scheme
- Other, please specify
Requested content
General
- If you are reporting third party verification or assurance underway, your entries into the table should reflect the emissions that are being subject to verification/assurance for the current reporting year, with the exception of the attached statement, which will relate to a previous year.
- CDP understands that you may seek verification for reasons other than reporting to CDP and that confidential information may be included within your detailed verification statement. In this case, it is sufficient for your verifier/assurer to attest to the Scope and level of assurance/verification through correspondence such as an abbreviated statement as long as this covers the data points outlined below (see guidance for column 5 "Attach your statement here")
Scope 2 approach (column 1)
- Select the Scope 2 calculation approach to which your verification/assurance statement applies.
- If you operate in a region where you need to calculate both a location-based and a market-based figure to meet Scope 2 requirements, at this stage CDP only requires for you to verify one of these figures.
- However, in the interest of transparency, you are asked to disclose which of the two figures you have verified.
Verification or assurance cycle in place (column 2)
- A biennial verification/assurance process is where emissions are verified once every two years and a triennial verification/assurance process is where emissions are verified once every three years.
- You may refer to the further information in C10.1 on annual, biennial and triennial processes for further information on annual, biennial and triennial processes.
Status in the current reporting year (column 3)
- Please select the option most appropriate to your company.
Type of verification or assurance (column 4)
- This column relates to the type of verification or assurance that has been awarded.
- The option that is relevant will depend on the verification standard to which the verification process has been completed and the level of assurance agreed between the verifier and the company.
- Companies can select from the following options:
- Not applicable - In very few cases, usually in program based
compliance, the verification standard does not include a level of assurance; in
this case select this option.
- Limited assurance -This is one of the most common levels of
assurance and, for e.g., is appropriate to verification undertaken in
accordance with ISO14064-3, ISAE3000, ASAE3000 and The Climate Registry.
- Moderate assurance - For example, this level of assurance is
appropriate to verification undertaken in accordance with AA1000 and AT105.
- Reasonable assurance - For example, this is appropriate to
verification undertaken under ISO14064-3, ISAE3000, ASAE3000 and The Climate
Registry; all verification undertaken for EU ETS compliance is to a level of
“reasonable assurance” (according to the requirements of EA-6/03).
- High assurance – For example, this is
appropriate to verification undertaken in accordance with AA1000 and AT105.
- Third party verification/assurance underway
– Select this option if verification/assurance is underway and you do not yet
know the level of assurance that you are intending to achieve.
Attach the statement (column 5)
- Note the requirements for the statement detailed below and the option to use the CDP template.
- All companies should attach a verification statement here unless they have selected “No verification or assurance of current reporting year” or “Underway but not complete for current reporting year – first year it has taken place” in column 3 "Status in the current reporting year". The statement should:
- Clearly state that GHG emissions have been
verified or assured as part of the process. If the statement refers to other
documents that have been verified (such as Sustainability Report, Financial
Report, GRI etc.) where items verified are specified, please attach those to
the question as well;
- Relate to the relevant Scope;
- Clearly state the opinion and type of verification/assurance
that has been given and the verification standard used; and
- Cover the current reporting year, or
covers the 12-months prior if “Underway but not complete for reporting year –
previous statement of process attached” is selected in “Status in the current
reporting year” column.
Page/section reference (column 6)
- Please identify the page and the section that contains details of your verification/assurance of Scope 2 emissions.
Relevant standard (column 7)
- This column captures the verification standard against which the verification process has been undertaken. It does not refer to the reporting or calculation standard.
- CDP has produced criteria for what constitutes an acceptable verification standard. All accepted verification standards, and exceptions to their use, are listed here.
- The verification standard should be stated on the verification statement. If the response is submitted before the official CDP deadline, CDP will then review the standard used and add it to the website under “accepted” or “not accepted” depending on the outcome of the standard review.
- If the response is submitted after the official deadline, CDP cannot commit to review the standard used in time for scoring.
- Select from the accepted standards listed or use “Other, please specify” if the standard you are using is not included.
- If you select “Other, please specify”, provide a label for the Relevant standard.
Proportion of reported emissions verified (%) (column 8)
- It may be the case that only a sub-section of your emissions has been verified/assured due to, for e.g., regulatory requirements.
- Please identify what proportion of your total reported emissions for Scope 2 has been subject to the verification/assurance process described.
C10.1b - Scoring criteria
Disclosure scoring criteria
[ROUTE A]
Either 'Complete' OR 'Underway but not complete for reporting year - previous statement of process attached' selected in column 'Status in current reporting year'
i) All of the following columns completed - 3.5 points
- 'Verification or assurance cycle in place'
- 'Type of verification or assurance'
- 'Attach the statement'
If criterion (i) is met additional points will be awarded for the following:
ii) For each column completed:
- 'Page/section reference' - 0.5 points
- 'Relevant standard' - 1 point
- 'Proportion of reported emissions verified (%)' - 1 point
OR
[ROUTE B]
'Underway but not complete for current reporting year - first year it has taken place' selected in column 'Status in current reporting year' - 6 points
Awareness scoring criteria
Not scored
Management scoring criteria
[ROUTE A]
Document in column 'Attach the statement' contains all of the verification attachment criteria below - 5 points
i) The statement relates to greenhouse gas (GHG) emissions OR it is clear that GHG emissions were the subject of the assurance engagement
AND
ii) The statement relates to Scope 2
AND
iii) The statement relates to the correct reporting year and status is 'Completed'
OR
Status is 'Underway…previous statement of process attached' and relates to the correct reporting year up to:
- A 12-month period prior where cycle is 'Annual process' and status is 'Underway…previous statement of process attached'
- A 2 year period prior where cycle is 'Biennial process' and status is 'Underway…previous statement of process attached'
- A 3 year period prior where cycle is 'Triennial process' and status is 'Underway…previous statement of process attached'
AND
iv) The verification standard used is accepted
AND
v) The statement contains an opinion or finding which confirms verification
OR
[ROUTE B]
'Underway but not complete for current reporting year - first year it has taken place' selected in column 'Status in the current reported year' - 4 points
Leadership scoring criteria
Full Management points must be awarded to be eligible for Leadership points
Both of the following criteria are met - 1 point
i) 'Annual process' selected in column 'Verification or assurance cycle in place' AND
Relevant year is verified by the statement(s) AND
Sum of figures provided in column 'Proportion of reported emissions verified (%)' in all rows containing an accepted statement is 100%
OR
'Biennial process' selected in column 'Verification or assurance cycle in place' AND
Both years are verified by the statement(s) AND
Sum of figures provided in 'Proportion of reported emissions verified (%)' in all rows containing an accepted statement is 100%
OR
'Triennial process' selected in column 'Verification or assurance cycle in place' AND
All three years are verified by the statement(s) AND
Sum of figures provided in 'Proportion of reported emissions verified (%)' in all rows containing an accepted statement is 100%
ii) 'No' selected in question C6.4 OR
Either 'Emissions are not relevant' OR 'Emissions excluded due to recent acquisition' selected in column 'Relevance of location-based Scope 2 emissions from this source' OR 'Relevance of market-based Scope 2 emissions from this source' in question C6.4a
Please note:
- 'Underway but not complete for current reporting year - first year it has taken place' selected in column 'Status in the current reporting year' - 0 points
- Either 'No emissions data provided' OR 'No third-party verification or assurance' selected in row 'Scope 2 (location-based or market-based)' question C10.1 - 0 points
- If 'Yes' is selected in question C6.4, however Scope 2 emissions are NOT applicable in question C6.4a, points will be awarded as per criterion (ii) is met.
Point Allocation
Disclosure numerator |
Disclosure denominator |
Awareness numerator |
Awareness denominator |
Management numerator | Management denominator | Leadership numerator | Leadership denominator |
---|---|---|---|---|---|---|---|
6 | 6 | 0 | 0 | 5 | 5 | 1 | 1 |