1. Our Services
Guardian VB provides independent, third-party GHG Verification and GHG Validation services for organisations that need credible, standards-based assurance of their greenhouse gas assertions. Both services are performed in accordance with ISO 14064-3:2019 — the internationally recognised specification for the verification and validation of GHG statements — and are within the scope of our accreditation under ISO/IEC 17029:2019 with the United Accreditation Foundation (UAF).
Verification covers historical GHG assertions — specifically, an organisation's reported GHG inventory for a defined period. Validation covers future-oriented or projected GHG claims — typically GHG project design documents and projected emission reductions or removals. In both cases, the output is a formal GHG Statement — not a certificate — expressing Guardian VB's independent assurance conclusion at either Limited Assurance or Reasonable Assurance level, as agreed prior to the engagement.
GHG Verification
Object: Organisational GHG Inventories — Scope 1, 2 and 3 emissions for a defined reporting period.
Standard: ISO 14064-1:2018 | ISO 14064-3:2019 | GHG Protocol Corporate Standard
Output: GHG Verification Statement
GHG Validation
Object: GHG Project Design Documents; projected emission reductions and removals under applicable programmes.
Standard: ISO 14064-2:2019 | ISO 14064-3:2019 | Applicable programme criteria
Output: GHG Validation Statement
2. Levels of Assurance
Guardian VB offers both levels of assurance recognised under ISO 14064-3:2019. The appropriate level is agreed with the client at the pre-engagement stage and is documented in the Verification Agreement and stated in the final Verification Statement.
| Level | What It Means | Conclusion Wording (Example) |
|---|---|---|
| Limited Assurance | A moderate level of assurance. Verification procedures are less extensive than for Reasonable Assurance. Suitable for first-time verifications or lower-risk GHG inventories. | "Nothing has come to our attention that causes us to believe that the GHG assertion is not prepared, in all material respects, in accordance with [criteria]." |
| Reasonable Assurance | A high level of assurance. Verification procedures are extensive, including detailed data testing and recalculation. Suitable for regulatory submissions, investor reporting, or SBTi/CDP requirements. | "In our opinion, the GHG assertion is prepared, in all material respects, in accordance with [criteria]." |
3. Programmes & Standards Supported
Guardian VB's verification and validation services are aligned with the following internationally recognised GHG programmes and standards. Our verification conclusions reference the specific programme criteria applicable to each engagement:
| Programme / Standard | Description | Applicable Service |
|---|---|---|
| ISO 14064-1:2018 | GHG inventories at the organisation level — Scope 1, 2 and 3 quantification and reporting. | Verification |
| ISO 14064-2:2019 | GHG project-level quantification of emission reductions and removals. | Validation & Verification |
| ISO 14064-3:2019 | Specification with guidance for the verification and validation of GHG statements — the primary process standard applied by Guardian VB. | Verification & Validation |
| GHG Protocol Corporate Standard | World Resources Institute / WBCSD corporate GHG inventory accounting and reporting standard. | Verification |
| Voluntary Carbon Market Programmes | Applicable voluntary carbon programme criteria — specific programme referenced in each engagement agreement. | Validation & Verification |
| SEBI BRSR / ESG Reporting | Business Responsibility and Sustainability Report requirements for listed Indian companies under SEBI guidelines. | Verification |
4. Sectors Covered & Geographic Scope
Guardian VB has established sector-specific competence for GHG Verification and Validation across a range of industries. All verification teams are assigned on the basis of verified sector competence per ISO 14066:2023. Our primary operating geography is India, with remote verification capability available for international clients subject to engagement-specific assessment.
Sectors Covered
- Manufacturing (General & Process Industries)
- Energy Generation & Distribution
- Information Technology & ITES
- Banking, Financial Services & Insurance (BFSI)
- Logistics, Transportation & Supply Chain
- Infrastructure & Real Estate
- Chemicals & Pharmaceuticals
- Retail & Consumer Goods
Geographic Coverage
Primary:
- India — all states and union territories
Remote Verification:
- International clients — subject to engagement-specific scope assessment and team capability confirmation
Site Visits:
- On-site and remote (virtual) site visits both available
- Site visit approach determined at planning stage per ISO 14064-3 requirements
Guardian VB issues GHG Verification Statements and Validation Statements — these are assurance opinions, not certificates. The output of a Guardian VB engagement does not constitute product certification, management system certification, or any form of regulatory approval. Clients may reference the Verification Statement in their sustainability reports, ESG disclosures, and regulatory filings, subject to the Guardian VB Mark and Statement Usage Policy.