Greenhouse Gas Audit
Businesses involved in efforts to reduce the effects of climate change that wish to obtain a reliable, impartial opinion on their data estimates for a greenhouse gas (GHG) inventory or GHG reduction project may look to the BNQ and its experience:
The BNQ’s notices of audit also make it possible to gain access to numerous regulatory or voluntary programs, and may be used for carbon market transactions.
This certification is accredited by the Standards Council of Canada.
The three parts of the ISO 14064 standard and the ISO 14065 and ISO 14066 standards may be ordered on the website of the International Organization for Standardization (ISO), through the ISO Store.
The Greenhouse Gas Protocol is the global accounting tool that is most commonly used by government and business leaders to help them understand, quantify and manage greenhouse gases (GHGs).
The 2006 Intergovernmental Panel on Climate Change (IPCC) Guidelines for National Greenhouse Gas Inventories are also an indispensable reference.
The BNQ’s process for auditing GHG data meets the latest applicable national and international accreditation requirements.
The process begins with an application for audit submitted using the accessible form under the previous heading, which must be emailed to
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along with a preliminary version of the GHG report to be audited. Once a service contract between the BNQ and the client has been signed (assuming that the audit services requested have been deemed appropriate by the BNQ) and the client’s inventory or project documentation has been sent to the BNQ, the name of the proposed auditor is given to the client.
Before the desk audit visit, a preliminary assessment of the client’s preparedness level is made, in particular by reviewing the GHG data and inventory or project documentation sent by the client. The results of this preliminary assessment are communicated to the client in a written report that may contain requests for clarification or required action requests (RARs). Before the site visit, the auditor in charge prepares an audit plan and sends it to the client.
The site visit then takes place, and the auditor conducts interviews, observes activities and facilities, and reviews documents to collect information relevant for evaluating the GHG assertion, and then verifies it. The auditor in charge determines whether or not the GHG reports of the audited business have been prepared according to prescribed calculation methods and whether or not the underlying data used to calculate GHG emissions or reductions are free of siginificant errors.
Observed departures from applicable audit baseline requirements and any discrepancy that could result in a material change in the GHG results and thereby compromise the assertion may the subject of RARs. RARs should normally be closed within 30 days of the request being sent in writing.
The findings of the notice of audit letter are based on the recommendation of the auditor in charge combined with a technical review of audit-related data by the program manager, to ensure that all BNQ audit program requirements have been met.
If the findings are favourable, written confirmation is sent to the client.
Subcommittee 7 “Greenhouse Gas Management and Related Activities” of the ISO Technical Committee 207 “Environmental Management” (ISO/TC 207) leads the revision and amendment projects for the ISO 14064 standard. Its progress can be monitored on the ISO website.
The skilled, versatile, well qualified experts at the BNQ have been auditing GHG inventory and reduction projects for 10 years, and they are constantly learning about the newest developments in this field.
Charles Landry
Bureau de normalisation du Québec
Tel.: 418-652-2238 / 1-800-386-5114, ext. 2922
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