Organizational GHG verification
The annual inventory, examined at source.
The inventory route
Two thirds of the emissions come from a chemical reaction, not from fuel — which is why a cement inventory built from fuel invoices alone is always wrong.
Cement is a CBAM good and carries both direct and indirect emissions — it is not in the Annex II list of goods for which only direct emissions count. The functional unit is tonnes of clinker contained in the good. Clinker is a precursor to cement, so the clinker-to-cement ratio carries the precursor emissions forward.
The annual inventory, examined at source.
The inventory routeFunctional unit, boundary, allocation and the model behind the number.
The product routeThe evidence file, the monitoring plan and the decision on actual values.
The CBAM routeISO 14064-1:2018 · ISO 14064-3:2019 · ISO 14067:2018 for product claims. For CBAM: Regulation (EU) 2023/956 and Implementing Regulation (EU) 2025/2547 (methods for calculating embedded emissions).
Tell us what must be relied on, who will rely on it and by what date. We will confirm the correct programme, evidence requirement and responsible entity — or tell you it is outside our scope.