The VERIFICATION service offered by Bureau Veritas Certification is the process of independent evaluation of CO2 emissions against the requirements of the EU ETS (such as EU directives 2018/2066, 2018/2067 and applicable guidance documents, national allocation plan) and other supporting documentation supplied by the operator/client.

To have a VERIFICATION opinion issued, the operator/client is required to submit all the necessary information.

The key stages of the VERIFICATION process are outlined below:

Strategic Review

The strategic review phase is a preliminary desktop (document-based) assessment. At this stage the Client’s organisation, operations, processes, GHG sources, boundaries and GHG management activity will be reviewed by Bureau Veritas Certification.

Risk Assessment

This involves a critical assessment of the management systems (including methodologies, techniques, procedures, documentation etc.) used by the operator to support their GHG management activity.


This process constitutes the assessment of data associated with the GHG management activity identified in the contract scope for which Bureau Veritas Certification is providing verification services. This involves the following:

  • Assess the accuracy of the data and identify if it contains any materiality misstatements
  • Confirm that the data at least meets the scheme’s minimum requirements
  • If appropriate, qualify / quantify the uncertainty associated with the data, and
  • Establish sets of data which require subsequent investigation
Issuance of verification report /opinion statement

Bureau Veritas Certification will inform the Operator/Client of its determination on the VERIFICATION of the facility (ies) emissions, including an explanation of reasons for non-acceptance if the facility (ies) emissions, as documented, is judged not to fulfil the requirements for VERIFICATION.

Facts discovered after the validation or verification statement

Bureau Veritas Certification may issue a revised verification statement and report, addressing the reason for the revision, if facts that could materially affect the verification statement are discovered by the client or responsible party after the issuance of the verification statement.

Special verification

Special verification may be conducted to investigate complaints received about the Client or if additional time is found to be needed for the strategic analysis, risk analysis or other verification activities, e.g. complexity of activities, changes of process, misstatements, non-conformities, insufficient data or errors in the data sets.