GHG Emissions Assurance Readiness

Assurance readiness is a structured review of a GHG inventory that helps organizations prepare for independent verification by improving the quality, consistency, and defensibility of their GHG emissions data before a formal assurance engagement. It is designed to strengthen data, methodologies, and documentation to ensure an inventory is accurate, defensible, and audit-ready.

As regulatory requirements, investor expectations, and customer scrutiny continue to increase, organizations are under growing pressure to ensure their GHG emissions data is accurate, defensible, and audit-ready. However, many companies enter the assurance process without fully understanding how their data, methodologies, and supporting documentation will stand up to independent verification. 

Assurance readiness provides a structured, pre-assurance assessment designed to identify and address gaps before engaging a third-party verifier. By proactively strengthening GHG inventories, internal controls, and supporting documentation, organizations can reduce verification risk, streamline the assurance process, and avoid costly rework or delays. The result is greater confidence in reported emissions data and a smoother path to independent assurance. 

Even for organizations that are not yet pursuing assurance, readiness assessments can strengthen data quality, improve reporting processes, and build a more reliable foundation for future climate disclosures and decision-making. 

Assurance readiness is not assurance. It does not result in an opinion statement or formal verification. Instead, it prepares your organization for assurance by proactively identifying risks, inconsistencies, and documentation gaps that could lead to findings during a formal audit.

Our assurance readiness approach is grounded in the same principles and standards used during formal verification—without constituting assurance itself. Drawing on the GHG Protocol and ISO 14064-3, we apply a risk-based approach to identify areas where material misstatements, documentation gaps, or process weaknesses are most likely to occur.

We go beyond traditional quality assurance and quality control (QA/QC) by evaluating your inventory through the lens of an independent verifier. This includes reviewing organizational boundaries, calculation methodologies, activity data, emission factors, supporting documentation, and data management processes. The result is a clear, prioritized roadmap to strengthen your inventory, improve audit readiness, and support future assurance efforts.

Our approach is: 

• Verification-aligned: Structured to reflect the procedures and expectations commonly applied during independent assurance engagements  
• Risk-focused: Prioritizes the emissions sources, calculations, and processes most likely to affect inventory accuracy  
• Practical and actionable: Identifies gaps and provides clear recommendations for remediation  
• Scalable: Provides value whether your organization is preparing for assurance now or simply seeking to strengthen the quality, consistency, and defensibility of its GHG data 
• Assurance-focused: Positions organizations for a smoother, more efficient third-party assurance processes 

Our assurance readiness services are flexible and can be tailored to your organization's maturity, timeline, and reporting requirements. Typical activities and deliverables include: 

• GHG inventory review
• Methodology and emissions factor review
• Inventory Management Plan (IMP) development or refinement
• Documentation and data trail evaluation
• Internal controls and process review
• Gap analysis and prioritized remediation roadmap
• Assurance preparation support

Whether your organization is preparing for assurance in the near term or simply seeking to strengthen the quality, consistency, and defensibility of its GHG data, our assurance readiness services provide a structured path to improved reporting and greater confidence in reported emissions.

Organizations pursue GHG assurance readiness for a variety of business, stakeholder, and regulatory reasons, including: 

• Preparing for California SB 253 or other climate disclosure requirements
• Supporting disclosures under CSRD, IFRS S2, CDP, or other reporting frameworks
• Responding to emissions data requests from customers, investors, or other stakeholders
• Planning to undergo GHG limited assurance for the first time
• Expanding reporting to include additional facilities, business units, or Scope 3 emissions
• Improving the quality, consistency, and traceability of GHG data
• Identifying and addressing issues before engaging an independent verifier

Greenhouse Gas Inventories and Audit Readiness

Building complete, defensible Scope 1, 2, and 3 inventories aligned with the GHG Protocol and designed to support reporting, target-setting, and assurance activities. 

GHG Emissions Limited Assurance 

Providing independent, ISO-aligned assurance of reported Scope 1 and Scope 2 emissions to enhance confidence in climate disclosures. 

Decarbonization and Emissions Reduction Roadmaps

Developing actionable strategies that translate emissions inventories and targets into prioritized emissions reduction initiatives. 

Corporate Sustainability Reporting and Disclosure Services

Preparing disclosures aligned with leading frameworks and regulations, including CDP, IFRS S2, CSRD, and emerging U.S. climate reporting requirements. 

Climate Related Risk Assessments

Evaluating physical and transition climate risks to support disclosures, strengthen resilience, and inform strategic decision-making.