For ZF suppliers
Selected by ZF for the green electricity audit?
Your green electricity share is checked against your company's commitment to ZF. We know the ZF process, so you don't have to explain it to us.
45 minutes on Teams, free, no obligation.
Or check your documents first
Jannik Hassel, German Public Accountant (Wirtschaftsprüfer)
The essentials at a glance
- Due for 2026
- 31 May 2027
- Indicative feePlus VAT, each ±10 %, reporting year 2026; billed by audit days, not a fixed price.
- €3,000 to €6,500, What the audit costs
- Process
- 3 steps, usually remote
- Language
- English or German
The goal
In the end, two files go into SupplyOn
Even if someone else entered the commitment: your figures are checked against the share in SupplyOn.
Without a timely upload you count as non-compliant with ZF.
Both uploads apply only to suppliers ZF has selected for verification. If you are not selected, you maintain the percentage only.
Green Electricity Roadmap
Step 1: your documents
Check what you already have
The list shows per site which record counts for what.
Open the list, also as ExcelDocument list
- Electricity volumes per site
- Green electricity evidence
- Revenue with ZF (ZF share only)
Step 2: your share
Work out your green electricity share yourself
Two figures count per site: electricity for ZF and proven green electricity.
| Step | Figures |
|---|---|
| Revenue | |
| Site revenue with ZFWeight works instead of revenue where it reflects the electricity use better. Both figures in the same unit and from the same year. | |
| Total site revenue | |
| ZF share | 20.0% |
| Electricity | |
| Site consumption in the reporting yearFrom annual bills or meter readings, including electricity you generate and use yourself. | MWh |
| Electricity for ZF: consumption × ZF share | 800MWh |
| Green electricity | |
| Generated and used yourself, such as solarWith the readings of the installation. | MWh |
| Retired certificatesGuarantees of origin, I-RECs or GECs from the reporting year, also through a green tariff or a PPA. Make sure the retirement statement names the ZF production explicitly. One certificate stands for 1 MWh. | MWh |
| Proven green electricity | 800MWh |
| Result | |
| Share: green electricity ÷ electricity for ZF | 100.0% |
Step 3: your purchasing team
What the audit costs
Our day rate is the same for every ZF supplier; the number of audit days depends on scope, audit approach and your records. So Purchasing has no rate to negotiate, but bring them in early: placing the order often takes longer than the audit.
You engage and pay us, not ZF.
| Whole consumptionZF GE Recommendation | ZF share onlyZF GE Minimum Requirement² | |
|---|---|---|
| ZF Supply Chain Audit ApproachISRS 4400 | €3,000 | €5,000After prior assessment¹ |
| General limited assuranceISAE 3000 (Revised), ISSA 5000 | €4,000 | €6,500 |
¹ ISRS 4400 under the ZF GE Minimum Requirement needs a prior assessment of the allocation. One value per legal entity; billed by audit days.
² Mixing approaches costs more; we agree that price with you.
Step 4: the process with us
Your part: documents, signature, upload
1. Call with Jannik
2. Engagement and documents
You engage us and upload invoices, contracts and cancellation statements.
We audit, usually remotely.
3. Report and upload
We set out the result in the audit report.
You receive the audit report, sign the ZF declaration and upload both to SupplyOn.
Who does your green electricity audit
Jannik Hassel, German Public Accountant (Wirtschaftsprüfer), justReporting GmbH Wirtschaftsprüfungsgesellschaft
- Registered audit firm, member of the IDW (opens in a new tab)
- ZF's audit partner for green electricity in the supply chain (opens in a new tab)
- Big Four background
“[…] The whole process was very well structured, questions were answered quickly and competently, and we always felt securely guided through the audit. […]”
“We have had very good experiences working with justReporting. The audits were very thorough, reliable, fair and efficient.”
What ZF suppliers ask in the first call
Which certificates do we need, and where do we get them?
The certificate depends on where you use the electricity, such as guarantees of origin (GoO) in Europe or GECs in China. Electricity and evidence come together through own generation, a power purchase agreement (PPA) or a green tariff; or you buy certificates separately. They must be cancelled in your name; if only the ZF share is checked, the cancellation also names ZF parts production as its purpose. ZF works with ACT Commodities on green electricity purchasing; suppliers get support there with certificates and PPAs. We do not sell certificates.
Which documents do we have to prepare?
Mostly what you already have: your commitment from SupplyOn, the power bills and supply contracts of the reporting year, and the cancellation statements. Checking only the ZF share adds a separate meter's readings, or ZF and total revenue for a mass balance. You get your full list with the calculator or in the call. If something is missing, that is normal and no reason to wait.
What does the audit cost, and who pays?
Your company pays, not ZF. Indicative fee, reporting year 2026: about €3,000 to €6,500 per legal entity plus VAT, depending on scope and audit approach. We bill by audit days, at one day rate for every ZF supplier; this is not a fixed price. Certificates you still need to buy come on top. You get your cost indication in the call; your purchasing team then receives, on request, a written offer with scope, standard and fee.
By when do we have to be done?
Once ZF has selected you, the audit report and the signed ZF declaration are due in SupplyOn by 31 May of the following year, so by 31 May 2027 for reporting year 2026. In Germany, energy suppliers usually issue cancellation statements between January and March. We recommend clarifying the engagement right after the selection.
Does our own solar power or our green tariff count?
Yes, if you can prove it. You prove own generation with meter readings and a green tariff with your energy supplier's cancellation statement. If certificates were issued for your plant and sold, that electricity no longer counts for you. How own generation counts when only the ZF share is checked, we clarify in the call.
How is our ZF share calculated?
If only the ZF share is checked and ZF production has no dedicated meter, the share is calculated: ZF revenue divided by the site's total revenue, times total consumption. Of that, you prove the share you committed. The weight of goods delivered can be used instead of revenue. With the calculator you estimate your share yourself beforehand.
Why is our energy supplier's certificate not enough?
It shows that green electricity was supplied or cancelled. An independent auditor checks that the cancelled certificates cover your consumption or the ZF share and are claimed by nobody else. That matters because your green electricity feeds into the carbon footprint of ZF parts and ZF's Scope 3 emissions.
Will ZF see our revenue and consumption figures?
Not from us. You are our client, not ZF, and we pass neither revenue nor electricity data on to ZF. ZF sees what you upload to SupplyOn yourself: the audit report and the ZF declaration. You see both before you upload them. We reach our conclusion independently. Confidentiality is a professional duty (section 43 WPO, section 203 StGB).
Can we postpone the audit, and what if we miss the deadline?
Whether the audit can be postponed is ZF's decision, not ours. Without a timely upload you count as non-compliant with ZF. If time gets short, contact ZF early at sustainability.supplychain@zf.com. In the call we work out what is feasible by the deadline.
Can we appoint a different auditor?
Yes. You decide whom you appoint. The audit can be done by an independent public accountant or a registered audit firm. You can still put your questions to us.
Intro call, free
Book the call now and get your audit under way
No obligation, in English or German. Afterwards you have:
- Scope and audit approach for your case
- Your document list
- Your cost indication
- On request, a written offer for your purchasing team

You speak with Jannik Hassel, German Public Accountant (Wirtschaftsprüfer).On Microsoft Teams.
Prefer e-mail or phone?
A reply to every e-mail within 48 hours on working days. If it is urgent, say so and we will answer as soon as we can.