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Verification of emission reports

Climate protection inventories

To contain the consequences of climate change and reduce the emission of greenhouse gases, companies from different sectors within the European Union are obliged to take part in the EU European Emissions Trading System – ETS. Depending on the power and capacity limits, this also includes operators of energy generation facilities, aircraft operators and productive industry, such as oil refineries, manufacturers of iron and nonferrous metals, the ceramic and chemical industry and paper manufacturers. Specifically this is regulated by the EU Emissions Trading Directive (2003/87/EC), which passed into German law in the form of the Greenhouse Gas Emissions Trading Act (TEHG).

Annual reporting and testing

European emissions trading involves a market-based cap-and-trade system. This means that operators of plants and aircraft who are subject to mandatory emissions trading are allocated greenhouse gas emission rights. These must be returned to the competent authorities in the equivalent value of the greenhouse gases actually emitted – expressed in CO2 equivalents. Within the framework of this system, companies subject to mandatory emissions trading must draw up an inventory of their CO2 every calendar year and arrange for the corresponding emission or tonne-kilometre reports (in the case of aircraft operators) to be reviewed by an accredited testing body such as TÜV NORD.

Allocation applications for new plants starting up and extensions

Furthermore, where plants subject to mandatory emissions trading are being extended or started up for the first time, it is possible to apply for the free allocation of additional emission rights. These applications must also be reviewed by a recognised testing body such as TÜV NORD to check that they are correct and complete.

Reasons for Verification

By ordering verification from an independent body, operators of plants or aircraft which are subject to mandatory emissions trading fulfil the obligations and obey the rules described in the European Emissions Trading Directive and the EU Monitoring and Reporting Regulation (601/2012). The purpose of the rules is to maintain a functioning system within the entire European Union, which means that the Member States fulfil their obligations regarding the reduction of greenhouse gases, thereby contributing to limitation of climate change.

Utilising synergies, securing benefits
Based on the annual data and taking into consideration a few further emission sources, it is also possible to calculate the carbon footprint of your company and to verify it according to international standard ISO 14064. This results in considerable time and cost savings, as well as providing you with convincing arguments when seeking investors and positioning your company as a driver of innovation in the field of climate protection – and also when speaking to customers. TÜV NORD CERT has many years of experience in the verification of greenhouse gas inventories and certifies companies and their products based on their carbon footprint up to and including carbon neutrality

FAQs on Verification of Emission Reports

Who are the Target Groups for Verification of Emission Reports?

Report verification is mandatory for all companies that operate plants or aircraft which are listed in Annex 1 of EU Regulation 600/2012 on the verification of greenhouse gas emission reports and tonne-kilometre reports and the accreditation of verifiers pursuant to Directive 2003/87/EC. These include (depending on the output and capacity limits) operators of energy generation plants, manufacturing industry (e.g. mineral oil refineries, manufacturers of ferrous and non-ferrous metals, companies from the ceramics and chemical sectors and paper manufacturers) and also aircraft operators.

What are the Preconditions for Verification of Emission Reports?

The applicant company must fulfil the obligations arising from the EU Emissions Trading System. In specific terms, this means the drafting of accurate emission and tonne-kilometre reports and allowance allocation applications, which must be submitted to the verifier in good time. In the course of the verification activities, TÜV NORD must be assured access to all necessary data and information.

Our know-how for your success

TÜV NORD CERT is a well-established and reliable partner for inspection and certification services throughout the world. Our experts and auditors have extensive knowledge based on experience and are in general permanently employed by TÜV NORD. This guarantees independence and neutrality and also means that we can offer continuity in supporting our clients. The benefit to you is clear: our auditors accompany and support the development of your company and provide you with objective feedback.