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What is the verification process?

Operators are required to have their reported emissions data and Annual Emissions Report (AER) verified by an independent third party called a verifier.

Verification bodies of greenhouse gas emissions under the EU ETS Directive must be accredited according to the ISO 14065 standard and a legal entity accredited by a National Accreditation Body (NAB) according to the requirements of the AVR.

Verifiers review the accuracy of emissions data, calculations, and AER to ensure compliance with EU ETS regulations. The verification opinion provided by the verifier is submitted to the Competent Authority (CA), enhancing transparency and reliability in emissions reporting.
The aim of the verification is to reach a verification opinion with reasonable assurance whether:
 
  • The data submitted in the annual emissions, or tonne-kilometer reports are fairly stated, i.e. free from material misstatements,
  • The existing procedures conform with the approved monitoring plans, the MRR and the national legislation of the administering Member State.
The verification process comprises of a strategic analysis, a risk analysis, a verification plan, the verification of process and data (done on-site if required), an internal verification report that must be reviewed by a technical reviewer and a final verification report that includes the verification opinion. The whole verification process must follow the verifier's approved procedures.

 

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