CAF-8 · Chapter 16 · Question 11 of 14
Which of the following is an appropriate evidence-gathering technique for verifying the numerical accuracy of an entity's reported greenhouse gas (GHG) intensity ratios under ISSA 5000?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: B) Re-performance and recalculation of the intensity ratios.
Explanation
Re-performance or recalculation is a standard evidence-gathering technique in sustainability assurance. It allows the practitioner to independently verify the numerical accuracy of complex metrics like GHG intensity ratios or emission factors.
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