In This Guide
- ISO 14065 specifies requirements for bodies that verify and validate GHG assertions, covering competence, impartiality, and quality management.
- ISO/IEC 17029 provides the general foundation for verification and validation bodies across all sectors; ISO 14065 adds GHG-specific requirements.
- Accreditation by a recognised national accreditation body (UKAS, ANAB, JAS-ANZ) provides independent assurance of verifier quality.
- Regulatory schemes including EU ETS, CBAM, and California Cap-and-Trade mandate accredited verification; voluntary schemes increasingly prefer it.
- Accreditation status can be verified through public registers maintained by national accreditation bodies.
Why Accreditation Matters
Accreditation is the independent, third-party evaluation of a verification body against recognised standards to confirm its competence, impartiality, and consistent operation. In the context of GHG verification, accreditation ensures that the body performing the verification has been independently assessed and found capable of conducting reliable, high-quality verification engagements.
Without accreditation, there is no independent oversight mechanism to confirm that a verification body has the necessary expertise, operates free from conflicts of interest, and follows recognised verification methodologies. Accreditation provides the trust layer that underpins the credibility of the entire GHG verification ecosystem.
The Trust Chain
The GHG verification trust chain works as follows:
- International Accreditation Forum (IAF): Provides the global framework for mutual recognition of accreditation
- National accreditation bodies (NABs): UKAS (UK), ANAB (US), JAS-ANZ (Australia/New Zealand), DAkkS (Germany), COFRAC (France), and others assess verification bodies against ISO 14065
- Verification bodies: Organisations accredited to perform GHG verification under ISO 14065
- Verification teams: Individual verifiers whose competence is maintained by the verification body
- Verification statements: The output that stakeholders rely upon
Each level in this chain provides assurance to the level below it. When an organisation receives a verification statement from an accredited body, stakeholders can trace the credibility back through the accreditation body to the international framework.
Key Benefits of Accredited Verification
- Regulatory acceptance: Accredited verification is recognised or required by major regulatory schemes worldwide
- International recognition: Through IAF Multilateral Recognition Arrangements (MLA), accredited verification from one country is recognised in others
- Quality assurance: Accreditation bodies conduct ongoing surveillance, ensuring verification bodies maintain standards over time
- Conflict of interest safeguards: Accreditation requirements for impartiality provide structural protections against bias
- Competence assurance: Verifier qualifications, training, and experience are systematically assessed and maintained
- Stakeholder confidence: Accreditation is widely understood by investors, regulators, and customers as a mark of quality
ISO 14065 Requirements
ISO 14065:2020, titled "General principles and requirements for bodies validating and verifying environmental information," specifies what a GHG verification body must demonstrate to be accredited. The 2020 edition replaced ISO 14065:2013 and was substantially restructured to align with ISO/IEC 17029:2019.
Competence
The verification body must ensure that its personnel possess the necessary competence to perform GHG verification activities. Competence requirements cover:
- GHG knowledge: Understanding of GHG science, quantification methodologies, emission factors, and uncertainty assessment
- Verification methodology: Proficiency in ISO 14064-3 verification processes including risk assessment, strategic analysis, evidence gathering, and evaluation
- Sector expertise: Knowledge of the specific industries and processes relevant to the verification scope (e.g., energy, manufacturing, transport, agriculture)
- Regulatory knowledge: Awareness of applicable GHG reporting requirements and scheme-specific rules
- Professional skills: Analytical thinking, professional scepticism, communication, and report writing
Competence must be systematically managed through initial assessment, training programmes, supervised engagements for new verifiers, ongoing professional development, and regular performance evaluation. The verification body must maintain records demonstrating the competence of each team member.
Impartiality
Impartiality is arguably the most critical requirement in ISO 14065. The verification body must be structurally, financially, and operationally independent of the organisations it verifies. Key requirements include:
- Structural safeguards: The verification body must have a governance structure (e.g., impartiality committee) that monitors and safeguards impartiality
- Conflict of interest management: Systematic identification, assessment, and management of potential conflicts of interest for each engagement
- Consultancy prohibition: The verification body must not provide consultancy services to the same organisation on the same GHG inventory it verifies
- Financial independence: No undue financial dependence on a single client that could compromise objectivity
- Personnel safeguards: Individual verifiers must declare any personal conflicts of interest and recuse themselves where necessary
Quality Management
ISO 14065 requires the verification body to operate a quality management system that ensures consistent, high-quality verification activities. This includes:
- Documented procedures for all stages of the verification process
- Independent technical review of verification engagements before statement issuance
- Complaints and appeals handling procedures
- Internal audits of the verification body's own operations
- Management review and continual improvement processes
- Records management and confidentiality controls
ISO/IEC 17029: General V&V Body Requirements
ISO/IEC 17029:2019, titled "Conformity assessment — General principles and requirements for validation and verification bodies," provides the foundational requirements for any body performing verification or validation activities, regardless of the sector or subject matter.
ISO 14065 is built on top of ISO/IEC 17029, adding GHG-specific requirements. Understanding ISO/IEC 17029 is important because it establishes the baseline structural requirements that all verification bodies must meet.
Key Provisions of ISO/IEC 17029
- Legal and structural requirements: The V&V body must be a legal entity with defined structure, governance, and accountability
- Impartiality framework: General requirements for managing objectivity and avoiding conflicts of interest
- Liability and financing: Adequate financial resources and professional liability arrangements
- Personnel requirements: General competence management framework for V&V personnel
- V&V process requirements: General process requirements for performing verification and validation activities
- Management system: Requirements for the management system of the V&V body (can be Option A standalone or Option B integrated with ISO 9001)
How ISO 14065 Builds on ISO/IEC 17029
| Requirement Area | ISO/IEC 17029 (General) | ISO 14065 Additions (GHG-Specific) |
|---|---|---|
| Competence | General competence management framework | GHG-specific technical competence, sector expertise, verification methodology skills |
| Impartiality | General conflict of interest management | Specific prohibition on GHG consultancy to verification clients |
| V&V process | General V&V process steps | Alignment with ISO 14064-3 verification methodology including risk assessment, materiality, assurance levels |
| Records | General records management | GHG-specific verification documentation trail requirements |
| Reporting | General V&V statement requirements | GHG verification statement format and content requirements per ISO 14064-3 |
The Accreditation Process
Obtaining accreditation under ISO 14065 is a rigorous, multi-stage process that typically takes 12-18 months from initial application to the granting of accreditation.
Stage 1: Application and Documentation Review
The verification body submits a formal application to the national accreditation body along with documentation demonstrating compliance with ISO 14065 and ISO/IEC 17029. The accreditation body reviews the quality management system documentation, procedures, competence records, and organisational structure. This stage typically takes 2-3 months.
Stage 2: On-Site Assessment
An accreditation assessment team visits the verification body to assess the implementation and effectiveness of the management system. The team reviews records, interviews personnel, examines verification files, and assesses the practical operation of the system. Non-conformities identified must be addressed before progressing.
Stage 3: Witness Audits
Accreditation assessors observe the verification body conducting live verification engagements. This is a critical stage that assesses the practical competence of the verification team in real-world conditions. The assessor evaluates the verification methodology, evidence gathering, professional judgement, and report quality.
Stage 4: Decision and Granting
Following successful completion of all assessment stages and resolution of any non-conformities, the accreditation body's decision committee reviews the assessment evidence and makes the accreditation decision. If granted, the accreditation certificate specifies the scope of accreditation—which GHG verification activities the body is accredited to perform.
Ongoing Surveillance
Accreditation is not a one-time event. Accreditation bodies conduct annual surveillance assessments including office visits, witness audits, and file reviews to ensure continued compliance. Full reassessment typically occurs every 4-5 years (varies by accreditation body).
Accredited vs Non-Accredited Verification
Understanding the differences between accredited and non-accredited verification helps organisations make informed decisions about the type of assurance they need.
| Aspect | Accredited Verification | Non-Accredited Verification |
|---|---|---|
| Independent oversight | Subject to accreditation body surveillance and assessment | No independent external quality oversight |
| Competence assurance | Verifier competence systematically assessed and maintained | Competence claims unverified by external party |
| Impartiality safeguards | Structural impartiality requirements with external monitoring | Self-declared impartiality without external verification |
| Regulatory acceptance | Accepted by EU ETS, CBAM, California, and all major schemes | Not accepted by most regulatory schemes |
| International recognition | Recognised internationally through IAF MLA arrangements | Limited to the reputation of the individual provider |
| Stakeholder credibility | Highest level of credibility for investors, regulators, and customers | Lower credibility; may be questioned by sophisticated stakeholders |
| Typical cost | Generally higher due to accreditation-related overhead | May be lower, but without quality assurance guarantees |
Non-accredited verification may be acceptable for purely internal purposes (e.g., internal benchmarking before seeking formal verification), early-stage organisations building GHG data maturity, or where the reporting scheme does not specify accreditation requirements. However, for any external disclosure or regulatory purpose, accredited verification is strongly recommended.
Schemes Requiring Accreditation
A growing number of regulatory and voluntary schemes require or strongly prefer GHG verification from accredited bodies. Understanding these requirements helps organisations select the right verification body for their needs.
| Scheme | Accreditation Requirement | Accepted Accreditation Bodies |
|---|---|---|
| EU ETS | Mandatory — accredited under EU ETS-specific scope of ISO 14065 | EU/EEA national accreditation bodies (DAkkS, UKAS, COFRAC, etc.) |
| CBAM | Mandatory from 2026 — accredited verifiers required for embedded emissions | EU-recognised accreditation bodies |
| California Cap-and-Trade | Mandatory — must be ARB-accredited under California-specific requirements | California Air Resources Board (ARB) accreditation |
| CDP | Strongly recommended — accredited verification improves scores and is expected for A-list | Any ISO 14065 accredited body |
| CSRD / ESRS E1 | Assurance required (limited, moving to reasonable) — accredited assurance providers preferred | EU member state accreditation bodies |
| Verra VCS / Gold Standard | Mandatory — programme-approved verification bodies | Programme-specific approval (typically requires ISO 14065 accreditation) |
| SBTi | Recommended but not mandatory — third-party verification encouraged | Any recognised verification body |
How to Verify Accreditation Status
Before engaging a verification body, organisations should confirm its accreditation status. This information is publicly available through several channels.
Step-by-Step Verification
- Ask the verification body directly: Request a copy of their accreditation certificate and schedule of accreditation showing the specific scope (GHG verification under ISO 14065)
- Check the accreditation body's register: Most national accreditation bodies maintain searchable online registers:
- UKAS (UK): ukas.com/find-an-organisation
- ANAB (US): anab.ansi.org/directory
- JAS-ANZ (Australia/NZ): jas-anz.org/register
- DAkkS (Germany): dakks.de/en/accredited-bodies
- Verify the scope: Ensure the accreditation scope covers ISO 14065 for GHG verification (not just another standard) and includes the relevant sector(s)
- Check currency: Confirm the accreditation is current (not expired or suspended)
- Confirm mutual recognition: If the accreditation body is in a different country, verify it is an IAF MLA signatory for the relevant scope
Selecting a Verification Body
Choosing the right verification body is an important decision that affects the quality, credibility, and efficiency of your GHG verification. Consider these factors:
Selection Criteria Checklist
- Accreditation status: Is the body accredited under ISO 14065 by a recognised national accreditation body?
- Sector expertise: Does the body have experience verifying organisations in your industry sector?
- Scheme approval: If you need verification for a specific scheme (e.g., EU ETS, CDP), is the body approved for that scheme?
- Geographic coverage: Can the body conduct site visits at your locations if required?
- Team competence: What are the qualifications and experience of the lead verifier and team assigned to your engagement?
- Independence: Confirm that the body has not provided consulting services on your GHG inventory
- Reputation and references: Can the body provide references from similar organisations?
- Communication: Is the body responsive, clear in its communications, and willing to explain its approach?
- Cost and timeline: Are the proposed fees and timelines reasonable and clearly explained?
The cheapest verification quote is not always the best value. A well-conducted verification by a competent, accredited body provides genuine assurance and identifies real improvements—whereas a superficial engagement may produce a statement that fails to withstand stakeholder scrutiny.
Frequently Asked Questions
What is ISO 14065 accreditation for GHG verification?
ISO 14065 accreditation is formal recognition by a national accreditation body (e.g., UKAS, ANAB, JAS-ANZ) that a verification body has demonstrated competence, impartiality, and quality management capability to perform GHG verification and validation under ISO 14064-3. Accreditation involves document review, on-site assessment, witness audits, and ongoing surveillance by the accreditation body.
Is accredited GHG verification required?
Accredited verification is mandatory for regulatory compliance schemes including the EU Emissions Trading System (EU ETS), Carbon Border Adjustment Mechanism (CBAM), and California's Cap-and-Trade programme. For voluntary frameworks like CDP, SBTi, and general ESG reporting, accredited verification is strongly recommended but not always required. Using an accredited verifier provides the highest level of credibility.
What is the difference between ISO 14065 and ISO/IEC 17029?
ISO/IEC 17029 provides general requirements for bodies performing verification and validation in any sector. ISO 14065 builds on ISO/IEC 17029 by adding GHG-specific requirements including sector competence, GHG verification methodology, and alignment with ISO 14064-3. Think of ISO/IEC 17029 as the foundation and ISO 14065 as the GHG-specific layer on top.
How do I check if a GHG verification body is accredited?
Check the public registers maintained by national accreditation bodies. For example, UKAS maintains a register at ukas.com, ANAB at anab.ansi.org, and JAS-ANZ at jas-anz.org. You can search by the verification body name or by the standard (ISO 14065). The IAF MLA signatory list at iaf.nu confirms mutual recognition arrangements between accreditation bodies.
How long does it take to become an accredited GHG verification body?
The accreditation process typically takes 12-18 months from initial application to granting of accreditation. This includes application and document review (2-3 months), assessment planning and on-site assessment (3-4 months), addressing any non-conformities (2-4 months), witness audits of live verification engagements (variable), and accreditation committee decision (1-2 months). Ongoing surveillance assessments occur annually.