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Carbon Accounting Verification

Voluntary, independent expert review of existing GHG Protocol carbon accounting. We are not an accredited assurance body; we provide an independent specialist check before external reporting or client negotiations.

What our review is, and what it is not

We provide a voluntary, independent expert review of an existing carbon accounting: we go through the methodology, source data, calculation chain, and conclusions and assess whether the accounting follows the GHG Protocol and whether the results are reliable.

The review only covers GHG Protocol carbon accounting. We do not provide formal assurance for EPDs, LCAs, or sustainability reports.

We are not a regulator or an accredited assurance body. Our carbon accounting specialists perform the review, and the output is an expert opinion, not a statutory assurance statement. The statement can be forwarded to a customer, investor, or included in your report to show that the accounting has passed an independent expert check. When you need statutory CSRD assurance, only an approved statutory auditor or accredited assurance provider can issue it. We point you in that direction.

Who this is for

Verification is the right service when a company has existing carbon accounting that needs independent assurance before external use; a customer or supply chain partner requires third-party verification; an investor or shareholder requests confirmed accounting in due diligence; or a company wants to ensure its internal calculation is methodologically sound.

What NGS reviews

Methodology: is the accounting boundary set per GHG Protocol? Is the selection of Scope 3 categories justified?

Source data: are emission factors current and appropriate? Is primary data used correctly? Are estimates documented?

Calculation chain: are calculations correct? Are units consistent?

Reporting: does the report meet GHG Protocol reporting requirements?

What you get

  • Written assurance statement (limited or reasonable assurance as required)
  • Findings memo with any gaps and recommendations
  • Summary of methodological strengths and development areas

Frequently asked questions

What is the difference between limited and reasonable assurance?

Limited assurance: “We found nothing to suggest the accounting is incorrect.” Reasonable assurance: “The accounting was prepared in accordance with the standard.” Limited assurance is sufficient for most purposes. Note: our review is an expert opinion, not a statutory assurance statement.

Can NGS verify its own calculations?

No. That would conflict with independence requirements. The review is performed on calculations done by a third party or internally by the company.

How long does the review take?

Typically 2–4 weeks from when the materials are fully in our hands. Timeline depends primarily on how quickly the required documents and any follow-up clarifications are provided.

Is this the same as CSRD assurance?

No. We provide a voluntary, independent expert review of GHG Protocol carbon accounting, often sufficient for customer requirements, SBTi preparation, investor due diligence, and voluntary reporting. CSRD statutory sustainability assurance (limited assurance during the transition period, reasonable assurance later) is a regulated service that only an approved statutory auditor or accredited independent assurance services provider can issue. If you need statutory CSRD assurance, we will point you to the right party; our review can serve as a strong pre-check before the formal assurance engagement.

Let's establish fit before you commit to anything

Fill in the short scoping form. You'll get an indicative assessment of your situation.