Use of Verification Statements, Name & Logo

A. Overview

When Guardian VB issues a GHG Verification Statement or Validation Statement, the client receives the right to reference that statement in their corporate communications — subject to the rules set out in this policy. This right is limited, specific, and conditional. It exists to preserve the integrity of the assurance opinion and to ensure that no reader of a reference to a Guardian VB statement is misled about the scope, period, or nature of the verification performed.

A Guardian VB Verification Statement is an independent, third-party assurance opinion on a specific GHG assertion, for a defined reporting period, assessed against specified criteria. It is not a product endorsement. It is not a management system certificate. It is not evidence that an organisation is "carbon neutral", "net zero", or "certified" in any way. Any reference to a Guardian VB statement that implies a broader endorsement, a continuing status, or a claim beyond what the statement expressly covers is a misuse of the statement and is prohibited.

The rules below apply to all clients who have received a Verification Statement or Validation Statement from Guardian VB, and to any third party acting on a client's behalf in communications that reference a Guardian VB statement. These rules form part of the Verification Agreement signed prior to every engagement and are reproduced here for public transparency as required by ISO/IEC 17029:2019 Clause 10.3.

B. What Clients May Reference

A client who has received a Guardian VB Verification Statement or Validation Statement may reference that statement in the following contexts, provided the reference is accurate, specific, and consistent with the content of the statement:

• Corporate sustainability reports and annual reports — referencing the verification of the GHG inventory for the specific year(s) stated in the statement.
• ESG disclosures and ESG data submissions — to CDP, SEBI BRSR, GRI, TCFD-aligned reports, or similar frameworks, for the specific metrics and period covered.
• Investor and stakeholder communications — where the reference accurately reflects the scope, period, assurance level, and conclusion of the statement.
• Regulatory submissions — to government authorities, stock exchanges, or regulatory bodies, where GHG verification is required or requested.
• Tender documents and pre-qualification submissions — where a client is asked to evidence their GHG reporting practices.
• Website and digital communications — provided the reference identifies the reporting period, the level of assurance, and links to or makes available the full statement.

C. Scope, Period & Assurance Level — Accuracy Requirement

Every reference to a Guardian VB Verification Statement must accurately reflect three specific parameters: (1) the scope of the verification (which emission sources and boundaries were included); (2) the reporting period (the specific financial or calendar year(s) covered); and (3) the level of assurance (Limited Assurance or Reasonable Assurance). A reference that omits or misrepresents any of these three parameters is inaccurate and constitutes a misuse of the statement.

Clients must not extend the scope of a reference beyond what the statement covers. A Verification Statement covering Scope 1 and Scope 2 emissions only may not be referenced as verification of the organisation's "total carbon footprint" or "full GHG inventory" unless Scope 3 categories were also within scope and are confirmed as such in the statement. Similarly, a statement issued for one facility may not be referenced as verification of the organisation's entire operations. The statement must be used in its entirety or not at all — partial references that omit material qualifications or limitations are prohibited.

D. Prohibition on Modification & Misrepresentation

The Verification Statement issued by Guardian VB is a controlled document. Clients shall not alter, excerpt, edit, translate, or otherwise modify the text, layout, or conclusions of the statement in any form — whether in digital or printed communications. The statement must be reproduced in full if reproduced at all. Where space constraints prevent full reproduction, a clear reference to the statement with a link to the full document is the appropriate approach.

The following specific acts are expressly prohibited and constitute misuse of a Guardian VB Verification Statement:

E. Use of the Guardian VB Name & Logo

The Guardian VB name and logo are the intellectual property of Guardian Assessment Pvt. Ltd. Their use is strictly controlled. The Guardian VB logo appears on Verification Statements and Validation Statements issued by Guardian VB. It does not appear on client documents, products, packaging, websites, or marketing materials as a standalone mark unless explicitly authorised in writing by Guardian VB.

The Guardian VB logo may not be used as a product mark, a quality mark, or a certification logo. It may not be placed on products, services, or promotional materials to imply that those products or services have been verified or endorsed by Guardian VB. The verification performed by Guardian VB relates exclusively to the GHG assertion — not to any product, process, or service of the client organisation.

Clients who wish to reproduce the Guardian VB logo in a specific context — for example, in an annual report alongside a direct reference to the Verification Statement — must obtain prior written authorisation from Guardian VB. Requests should be submitted to vb@guardiancertification.com with a description of the intended use context. Authorisation, if granted, will specify the permitted use and duration, and will be recorded by Guardian VB.

F. Validity & Expiry of Verification Statements

A Guardian VB Verification Statement is valid for the specific reporting period stated within the statement. It does not carry forward to subsequent reporting periods. It does not constitute evidence of ongoing compliance, current performance, or future GHG management practices. A statement covering the period January 2024 to December 2024 relates solely to that period and may not be referenced — explicitly or implicitly — as representing the organisation's current or continuing GHG performance.

Clients should ensure that all references to a Guardian VB Verification Statement clearly state the reporting period. Where a client has received verification statements for multiple consecutive years, each statement must be referenced individually and with its own specific period. References such as "verified for the past three years" are acceptable only where each annual statement is individually cited and each covers the years in question.

A Verification Statement may be withdrawn by Guardian VB if, after issuance, information emerges that materially affects the basis of the conclusion. In the event of withdrawal, the client must immediately cease all references to the withdrawn statement and remove it from any published communications. Guardian VB will notify the client in writing of any withdrawal and the reasons for it.

G. Consequences of Misuse

Any misuse of a Guardian VB Verification Statement, Validation Statement, or the Guardian VB name or logo — including but not limited to the prohibited acts listed in Section D above — will be treated as a material breach of the Verification Agreement. Guardian VB reserves the right to take the following actions in response to confirmed misuse:

• Formal written notification: Guardian VB will notify the client in writing of the identified misuse and require immediate corrective action within a specified timeframe.
• Statement withdrawal: Where misuse is material, Guardian VB may withdraw the Verification Statement, rendering it invalid and requiring the client to remove all references to it from public communications.
• Reporting to UAF: Guardian VB is required to report significant misuse to the United Accreditation Foundation (UAF) as part of its accreditation obligations. UAF may independently investigate and take action.
• Legal action: Unauthorised use of the Guardian VB name, logo, or statement in a misleading manner may constitute a misrepresentation and may give rise to legal remedies available to Guardian Assessment Pvt. Ltd.
• Suspension of future engagements: Guardian VB may decline to accept future verification engagements from a client who has materially or repeatedly misused a statement.