Disclosure Type: Limited assurance

Verification basis: Third-party limited assurance

This disclosure type refers to providers who are not able to share disclosures in the forms listed above may instead share a third-party limited assurance report covering Scope 1 and Scope 2 GHG emissions for that organisation. 

What disclosures are required for verification?

To make a verification claim based on limited assurance, the limited assurance must specify:

• The region/s it is applicable to
• The GHG Scope/s (Scope 1 or 2) which is being assessed
• The basis under which the limited assurance has been reached. Namely, use of:
  • Self generation
  • Direct procurement
  • Green tariffs
  • Unbundled certificates
  • Passive procurement 

Providers must also share the related sustainability report and/or other documents for which that limited assurance has been provided.

What is a credible claim for the purposes of verification?

Any claims made must be credible, in that they are unique and exclusive to the organisation making those claims. They must also be timely and deliverable – (e.g. a renewable energy certificate from 2016 cannot be used to make claims for the 2025 calendar year; nor can a renewable energy certificate from Norway be used to make a claim for operations in the region of Singapore).

For a detailed explanation of what constitutes a Credible Claim, please refer to the Climate Group’s 24-7 CFC Technical Criteria Appendix A.