Templates and records · ISO 14064 · Clause 10

GHG inventory verification findings record template

What the verifier finds when reviewing the inventory, and what the company corrects before the verification statement is issued.

In one sentence

The verification findings record logs each error, omission or lack of evidence the verifier raises, its effect on the total, the correction applied and the evidence provided; it is good practice because clause 10 of ISO 14064-1 covers the organisation’s role in verification, while ISO 14064-3:2019 governs how the verifier works.

Content reviewed on 17 October 2026

Where the standard requires it: ISO 14064 · Clause 10 Clauses are cited using the numbering of ISO 14064-1:2018, the current edition for organisation-level inventories. Verification is governed by ISO 14064-3:2019.
Type of information: Good practice Good practice linked to clause 10 of ISO 14064-1 and to ISO 14064-3:2019
Who fills it in: Footprint lead Each correction is made by the owner of the data concerned
When: During and after each verification Before the verifier issues the statement
How long it is kept: Set by the organisation The standard requires procedures for retaining documents and records (8.2) but sets no period. Keep everything from the base year onwards, since a recalculation may mean going back to the original data.

What the standard requires

What ISO 14064 demands and what it leaves to your judgement

ISO 14064-3 sets out how the verifier plans, carries out and concludes the work: level of assurance, materiality, sampling and statement. The organisation does not audit anyone, but it must provide the information and respond to the findings.

Keeping your own findings record lets you show they were corrected, see whether they recur from one year to the next and arrive at the next verification with the weak points already resolved.

Read it in context: External verification, in the ISO 14064 Academy

Structure

Fields the template should include

Verification, verifier and date
Finding: error, omission, lack of evidence or recommendation
Source or category affected
Estimated effect in t CO₂e and as a percentage
Correction or response
Evidence provided
Status and closure date
Action to prevent recurrence

Example

Example: verification of the 2025 inventory (fictitious company)

Company, people and figures are fictitious: the example only shows what a properly completed record looks like.

Field	Content
Verification	Fictitious verification body · limited assurance · 7 to 9 April 2026
Finding 1	Refrigerant top-ups at Zaragoza omitted in the second half of the year · +14 t CO₂e
Correction	Maintenance contractor’s reports added · figure corrected on 10 April
Finding 2	Pamplona electricity factor for 2024 used instead of 2025 · −3 t CO₂e
Correction	Factor replaced and emission factors record updated
Recommendation	Ask hauliers for actual data to reduce uncertainty in category 3
Closure	Verification statement issued on 22 April 2026 with no qualifications
Action	Maintenance report with mandatory fields for gas type and kg recharged

At the audit

Mistakes auditors commonly flag

Findings are corrected in the spreadsheet without leaving a trail.
The same omissions turn up in verifications in different years.
The verifier’s recommendations are never analysed.

In Kimobox

How this record is kept in Kimobox

1The documentary evidence for each activity data item is organised for the verifier.
2The verifier’s findings and their resolution are recorded as nonconformities.
3The final emissions statement is kept as a controlled document.
4The verifier can log in with a read-only user to review the evidence.

Frequently asked questions

What people ask us before getting started

What is the level of assurance?

The degree of confidence the verifier provides: reasonable, which is more demanding, or limited, with fewer tests. It is defined in ISO 14064-3 and agreed before verification.

What is materiality in verification?

The threshold above which an error, on its own or combined with others, would change the decision of someone using the report. The verifier sets it at the planning stage and uses it to decide whether the statement can be issued.

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Sources

Where each figure comes from

References to the official text in force. If a standard is revised, this page is updated and the review date says so.