Provide the reporting entity, assertion, reporting period, organisational and operational boundaries, applicable criteria, facilities and available supporting information.
South African regulatory reporting
DFFE GHG verification
Independent verification supporting greenhouse gas reporting to the Department of Forestry, Fisheries and the Environment.
What this delivers
Confidence in the information behind the claim.
Organisations reporting greenhouse gas emissions need an evidence trail that supports the submitted information. CoZero first confirms the reporting entity, assertion, reporting period, boundaries, applicable criteria and available evidence. The agreed verification then evaluates material emissions information and provides an independent conclusion.
- A clearly agreed regulatory verification scope and indicative programme
- Evaluation of organisational boundaries, reported emissions and supporting evidence
- Assessment of activity data, emission factors, calculations, systems and controls
- Transparent findings requiring correction or clarification
- Independent review by a competent person who did not perform the verification work
- A final verification report and independent verification statement or opinion
Preparing for verification
What to expect from the engagement.
A final verification report, independent verification statement or opinion, and any agreed schedule of findings or recommendations.
Each engagement is scheduled according to its scope, complexity, evidence requirements and reporting deadline. CoZero provides an indicative programme after the pre-engagement review.
Standards and scope
The final scope, criteria and level of assurance are confirmed for each engagement against current DFFE requirements and CoZero’s applicable accreditation scope. The conclusion applies only to the defined assertion, reporting period, scope and criteria.
The independent output
The client ordinarily receives a final report and an independent statement or opinion identifying the assertion, reporting period, scope, boundaries, criteria, assurance level and conclusion. CoZero issues an independent statement or opinion rather than a general certificate.
Questions answered
Frequently Asked Questions
Who may be required to report GHG emissions to DFFE?
South African reporting requirements apply to data providers that meet the activities, categories and thresholds specified in the applicable legislation and regulations.
Organisations should assess their obligations against the current DFFE requirements. CoZero can independently verify reported GHG information where the engagement falls within its competence and accredited scope.
What does a DFFE verification assess?
Depending on the applicable requirements, the assessment may include:
- The reporting entity and reporting boundaries
- Material emission sources
- Activity data and emission factors
- Quantification methodologies and calculations
- Supporting records
- Data-management systems and controls
- The completeness and accuracy of the reported GHG information
The exact criteria and assurance requirements are confirmed before the engagement begins.
How does DFFE GHG reporting relate to Carbon Tax?
DFFE GHG reporting and Carbon Tax are related but have different functions. DFFE administers national GHG emissions reporting requirements, while the South African Revenue Service administers Carbon Tax.
Reported emissions and the methodologies used to quantify them may support information required for Carbon Tax purposes. Organisations should obtain appropriate technical or tax advice regarding their specific obligations.
CoZero’s role is to provide independent assurance over the agreed GHG information.
Does CoZero prepare or submit a client’s DFFE report?
CoZero provides independent validation and verification. To protect its impartiality, CoZero does not prepare the GHG inventory, calculations or reporting information that it is subsequently appointed to verify.
The organisation and its appointed advisers remain responsible for preparing and submitting the required information.