Scope 2 Emissions Verification

Independent assurance of your Scope 2 emissions under ISAE 3000 — covering renewable electricity certificates (Guarantees of Origin, I-RECs, GECs) and the consumption data they back. A single verified report feeds your own ESRS E1 reporting, your customers’ Scope 3 Category 1 disclosures, and OEM-specific sustainability requirements.

What is Scope 2?

Scope 2 emissions are indirect greenhouse gas emissions from the generation of purchased energy — electricity, steam, heating, and cooling consumed by the reporting entity. Under the GHG Protocol, Scope 2 can be reported using two methods:

• Location-based method — uses average grid emission factors for the region where consumption takes place. Reflects the physical grid mix.
• Market-based method — uses emission factors tied to the specific energy contracts and certificates the reporting entity has purchased. Allows you to claim zero emissions for renewable electricity backed by qualifying certificates.

Our verification covers the market-based Scope 2 position — the renewable energy certificates you purchase and retire, matched against actual consumption, verified against ZF (or comparable OEM) requirements.

Why verify Scope 2 independently?

• OEM requirements — many automotive OEMs require independent verification that Scope 2 is covered by renewable energy before granting supplier status.
• CSRD/ESRS E1 — the European Sustainability Reporting Standard E1 on climate change requires disclosure of Scope 1, 2, and 3 emissions. Large EU companies obtain limited assurance (ISAE 3000) on this data.
• Supply chain decarbonization — your verified Scope 2 reduces your customers’ Scope 3 Category 1, a key lever for their net-zero targets.
• Subsidy evidence — verified Scope 2 figures can support applications such as Strompreiskompensation (German industrial electricity price subsidy).

What we verify

• Consumption data from meters, utility invoices, or energy management systems
• Green energy contracts with utilities (Grünstromvertrag)
• Guarantees of Origin (GO) cancellation statements from the registry
• I-REC certificates and retirement statements (typically for Asia, India, Türkiye)
• GEC certificates and redemption confirmations (China, including the national redemption platform)
• Mass balance allocation calculations when the OEM is one of multiple customers
• On-site PV self-consumption metering

How the Scope 2 verification fits into your reporting

One verification report serves multiple reporting purposes:

1. Your CSRD/ESRS E1 disclosures — verified Scope 2 market-based figure plus underlying certificate evidence.
2. Your OEM customer reports — ZF, and with the receiving party’s acceptance, other OEMs who require supplier-level Scope 2 verification.
3. Your customers’ Scope 3 Category 1 — your Scope 2 feeds into their purchased-goods emissions, reducing their reported footprint.
4. Internal target tracking — science-based targets (SBTi) or voluntary net-zero commitments.

Engagement standards

We perform the Scope 2 verification under ISAE 3000 (Revised), the international standard for assurance engagements other than audits of historical financial information, issued by the IAASB. For straightforward certificate verifications we also offer ISRS 4400 (Revised)agreed-upon procedures — a more efficient, factual-findings approach without expression of an opinion. Both are internationally recognized. Your engagement letter includes an explicit independence statement under § 49 WPO and is subject to professional secrecy (§ 43 WPO, § 203 StGB).

Start your Scope 2 verification

Book a free 30-minute consultation. We review your setup (energy sourcing, certificates, customer requirements), recommend ISAE 3000 vs ISRS 4400, and provide a fixed-price quote before any engagement begins.