GHG Emissions Audit & Review — Scope 1, 2 & 3
To preserve independence, DEISO performs audit or review engagements only and does not prepare the report subject to assurance.
GHG Emissions Audit & Review — Scope 1, 2 & 3
Independent Technical Greenhouse Gas Assurance & Verification
Greenhouse Gas (GHG) disclosures are no longer internal sustainability exercises. They influence tender eligibility, financing decisions, investor scrutiny, and supply chain positioning.
If your organization has prepared a GHG inventory covering Scope 1, Scope 2, or Scope 3 emissions, DEISO provides Independent Technical GHG Audit & Review to validate accuracy, boundary alignment, methodological robustness, and reporting credibility.
This engagement does not involve preparation of emissions data. We independently assess and verify the inventory your organization has already developed.
Flexible Scope Coverage — Scope 1, 2, and 3
Our GHG assurance engagements are modular and can be structured to match organizational needs and risk exposure.
- Scope 1 — Direct operational emissions (fuel combustion, process emissions, company vehicles)
- Scope 2 — Indirect emissions from purchased electricity, heat, or steam
- Scope 3 — Upstream and downstream value chain emissions
Engagement structures may include:
- Full Scope 1–3 assurance
- Scope 1 & 2 only
- Scope 3–only verification
- Selected Scope 3 category validation (e.g., purchased goods, transportation, use-phase, capital goods)
This flexibility allows organizations to prioritize material emission categories, high-risk disclosures, or tender-critical data without unnecessary scope expansion.
GHG Audit (Reasonable Assurance)
A GHG Audit provides a high level of assurance through structured verification procedures, recalculation testing, and evidence-based validation.
This level of assurance is appropriate when emissions data materially influence commercial, financial, or procurement decisions.
GHG Audit Procedures May Include
- Organizational and operational boundary validation
- Verification of consolidation approach
- Emission factor selection and appropriateness assessment
- Activity data traceability testing
- Sampling-based recalculation checks
- Evaluation of data management controls
- Scope 3 methodological robustness assessment
- Independent reasonable assurance conclusion
Audit engagements provide deeper confidence and are suitable for high-risk or externally scrutinized disclosures.
GHG Review (Limited Assurance)
A GHG Review provides a moderate level of assurance using analytical procedures, plausibility assessments, and targeted evidence validation.
This approach is suitable for organizations entering their first independent validation cycle or seeking structured external credibility without full audit intensity.
GHG Review Procedures May Include
- Boundary alignment checks
- Methodology consistency review
- Emission factor plausibility assessment
- Analytical ratio and trend analysis
- Targeted supporting evidence review
- Independent limited assurance conclusion
Review engagements provide disciplined validation while maintaining execution efficiency.
Audit vs Review — GHG Context
Both engagement types enhance credibility and governance. The difference lies in verification depth, evidence intensity, and the level of assurance provided.
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Request GHG Assurance Scope Assessment
If your GHG inventory (Scope 1, 2, or 3) is prepared and ready for independent validation:
Submit GHG Assurance Inquiry
A confidential scope discussion will determine:
- Scope coverage (1, 2, 3, or selective categories)
- Assurance level (Audit or Review)
- Engagement structure and timeline
Audit vs Review — Detailed Comparison
| Dimension | ESG Audit (Reasonable Assurance) | ESG Review (Limited Assurance) |
|---|---|---|
| Assurance Level | High | Moderate |
| Depth of Testing | Extensive evidence testing and sampling procedures | Analytical procedures and targeted validation checks |
| Internal Control Evaluation | Often includes structured control assessment | Limited or light-touch control review |
| Data Verification Intensity | Recalculation, traceability, and supporting documentation testing | Plausibility, completeness, and consistency checks |
| Execution Time | Longer and more comprehensive engagement | Faster and more streamlined engagement |
| Organizational Burden | Higher documentation coordination required | Moderate documentation effort |
| Best Fit | Tender-critical, investor-sensitive, or high-risk disclosures | First assurance cycle or annual validation process |
| Strategic Outcome | Maximum stakeholder confidence and governance strength | Strengthened credibility and readiness for future audit |
Engagement Process — GHG Scope 1, 2 & 3
Step 1 — Scope Confirmation
Define:
- Organizational and operational boundary
- Sites, facilities, and consolidation approach
- Scope coverage (1, 2, 3 or selective categories)
- Emission factors and calculation methodologies applied
- Data systems and evidence readiness
Step 2 — Assurance Execution
Structured review or audit procedures aligned with the selected assurance level, including boundary validation, methodological assessment, recalculation testing (where applicable), and evidence-based verification.
Step 3 — Assurance Conclusion
You receive:
- Independent GHG assurance statement
- Technical verification findings (if applicable)
- Methodology and data improvement recommendations
Why DEISO
- Industrial-sector specialization
- Deep carbon accounting and PCF technical expertise
- Structured GHG verification methodology
- Risk-aware assurance execution
- Independent, technically grounded assessment
We operate with discipline, documentation rigor, and governance sensitivity.
Request a Scope Assessment
If your GHG inventory (Scope 1, Scope 2, or Scope 3) is prepared and ready for independent validation:
Request a Confidential GHG Assurance Review
A structured scoping discussion determines:
- Scope coverage required (1, 2, 3 or selected categories)
- Assurance level (Audit or Review)
- Estimated timeline
- Final quotation
Submit Assurance Inquiry
For Independent Technical ESG Assurance & Verification engagements, submit a structured request to initiate a confidential scope assessment.
Direct executive correspondence may also be sent to:
info@dei.so
