Validation of forward-looking claims
ISO 14064-3:2019
Validation assesses whether the assumptions, limits and methods behind a claim about the future are reasonable. For a corporate inventory, this typically applies to:
- emission reduction targets (for example, "−42% Category 1 and 2 by 2030 compared with base year")
- net-zero or transition plans
- projected reductions from planned mitigation activities (ISO 14064-1, clause 7)
What the validator assesses
| Area | Questions |
|---|---|
| Base-year link | Is the target based on a verified base-year inventory? |
| Boundary | Does the target cover the same boundary as the inventory? Are exclusions disclosed? |
| Assumptions | Are the growth, grid-decarbonisation and technology assumptions reasonable and sourced? |
| Methods | Is the projection method appropriate and consistently applied? |
| Ambition | Is the target consistent with any framework claimed (such as SBTi criteria)? |
| Monitoring | Is there a plan to track progress and to verify it later? |
What we provide
- Target statement: scope, base year, target year, metric, absolute or intensity
- Base-year inventory and its verification opinion
- Projection model, with an assumptions register (value, source, sensitivity)
- Planned mitigation actions, with estimated abatement
- Monitoring and reporting plan
Assumptions register
| ID | Assumption | Value | Source | Sensitivity (±tCO₂e) | Owner |
|---|---|---|---|---|---|
| A-01 | Grid emission factor trajectory | ||||
| A-02 | Business growth |