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GB/T 47443-2026Specification with guidance for the verification and validation of greenhouse gas statements (English PDF)

温室气体声明的核查和审定通用要求与指南

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Issued by

State Administration for Market Regulation

Level / Type

National · Recommended

Issue date

April 30, 2026

Implementation date

November 1, 2026

Scope

GB/T 47443-2026 is the English-translated version of 温室气体声明的核查和审定通用要求与指南.

GB/T 47443-2026 — This document sets forth the principles and requirements for verifying and approving greenhouse gas declarations and provides relevant guidelines.

This document applies to greenhouse gas declarations for organizations, projects, and products.

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Document preview — GB/T 47443-2026

National Standard of the People's Republic of China

ICS
13.020.10
Classification
Z 00

Issued by: State Administration for Market Regulation

Contents

  • Preface
  • Introduction
  • 1 Scope
  • 2 Normative References
  • 3 Terms and Definitions
  • 3.1 Terminology related to greenhouse gases
  • 3.2 Terminology related to entities involved in greenhouse gas verification and certification
  • 3.3 Terminology related to greenhouse gas inventories
  • 3.4 Terms related to greenhouse gas declarations
  • 3.5 Terminology related to greenhouse gas data and information management
  • 3.6 Terminology related to verification and approval
  • 4 Principles
  • 4.1 General Rules
  • 4.2 Objectivity
  • 4.3 Evidence-based methods
  • 4.4 Fair Statement
  • 4.5 Documentation
  • 4.6 Conservatism
  • 5 Verification or approval requirements 7.
  • 5.1 Pre-contract signing activities
  • 5.2 Selection of Verification or Approval Team
  • 5.3 Verification or Approval Activities and Techniques
  • 5.4 Specific Requirements
  • 6 Verify
  • 6.1 Planning
  • 6.2 Execution
  • 6.3 Completion Phase
  • 7 Approved
  • 7.1 Planning
  • 7.2 Execution
  • 7.3 Complete verification or approval within 24 days
  • 8 Independent review
  • 9 Issuance of Opinions
  • 9.1 General Rule
  • 9.2 Opinion Type
  • 9.3 Content of the Opinions
  • 10 Facts discovered after verification or review
  • Appendix A (Normative) Limited Warranty Level Verification
  • A.1 General Rule
  • A.2 Detailed Explanation of Guarantee Levels
  • A.3 Limited Warranty Level Verification Process
  • A.4 Evidence Collection Activities
  • A.5 Issuance of Opinions
  • Appendix B (Informative) Verification Considerations
  • B.1 Preliminary Design
  • B.2 Substantive Assessment
  • B.3 Risk Assessment
  • B.4 Evidence Collection Plan
  • B.5 Analysis Procedure
  • B.6 Estimated
  • B.7 Summary of Greenhouse Gas Declarations
  • B.8 Determining Future Evidence Collection Activities
  • B.9 Conservative Explanation
  • Appendix C (Informative) Agreed-Upon Procedure (AUP)
  • C.1 General Rule
  • C.2 Application of the Agreed Procedure
  • C.3 Roles and Responsibilities
  • C.4 Planning
  • C.5 Execution of the Agreed Procedure
  • C.6 Presentation of the results of the agreed-upon procedure
  • C.7 Presentation of the agreed-upon procedure
  • C.8 Agreed Procedure Case
  • Appendix D (Informative) Mixed Contract
  • D.1 Background and Applications

Foreword

This document complies with the provisions of GB/T 1.1-2020 "Standardization Work Guidelines Part 1: Structure and Drafting Rules of Standardization Documents".

Drafting.

This document is equivalent to ISO 14064-3:2019 "Greenhouse gases – Part 3: General requirements for the verification and confirmation of greenhouse gas declarations".

guide".

The following minimal editorial changes have been made to this document.

---To harmonize with existing standards, the standard title has been changed to "General Requirements and Guidance for the Verification and Validation of Greenhouse Gas Declarations";

---The phrase "DEPRECATED.GHGassertion" has been removed from section 3.4.3 of ISO 14064-3:2019;

---The phrase "DEPRECATED.verification/validationstatement" has been removed from section 3.6.18 of ISO 14064-3:2019.

Please note that some content in this document may involve patents. The issuing organization of this document assumes no responsibility for identifying patents.

This document was proposed by the Ministry of Ecology and Environment of the People's Republic of China.

This document is under the jurisdiction of the National Technical Committee on Standardization of Carbon Emission Management (SAC/TC548).

Introduction

Climate change is considered one of the most serious challenges facing the world today, and it will continue to affect humanity and the natural world for decades to come.

This will have a substantial impact on resource availability, economic activity, and human well-being. To address this global threat, the international community is...

Actively developing and implementing a number of initiatives at the global, regional, national and local levels, aimed at reducing the concentration of greenhouse gases (GHG) in the atmosphere.

This will enhance the climate adaptability of society and ecosystems.

Greenhouse gas emission reduction measures rely on the quantification, monitoring, reporting, and verification of greenhouse gas emissions and/or removals.

This document details the verification and review of greenhouse gas declarations related to greenhouse gas inventories, greenhouse gas project carbon footprints, and product carbon footprints.

It sets forth the requirements. It describes the verification and approval activities and, in Appendix A, specifies the verification requirements for different assurance levels, enabling verifiers and approvers to...

Provide opinions on greenhouse gas statements at any organizational, project, or product level.

This document is intended for use by greenhouse gas declaration checkers and assessors, as well as organizations and individuals involved in the development and implementation of greenhouse gas projects.

Individuals, organizations that conduct internal reviews of greenhouse gas data and information, organizations involved in training greenhouse gas verifiers or assessors, voluntary or mandatory Regulatory greenhouse gas declaration management bodies, investors, financial institutions, insurance institutions, and entities involved in emissions trading and emissions or cleanup compensation schemes.

This document serves as a reference for government departments and other relevant agencies conducting accreditation and conformity assessments.

Key emission units and technical service institutions in the national carbon emission trading market shall comply with the provisions of the "Interim Regulations on the Administration of Carbon Emission Trading".

During the verification and approval process, the technical specifications formulated by the carbon trading authority shall be followed temporarily.

The verification in this document is an evaluation of historical data and information, while the approval is an evaluation of data and information based on future assumptions or predictions.

Figure 1 illustrates the process for determining the type of contract through verification, approval, and agreement procedures.

Figure 1.Process for determining the type of contract

General Verification and Approval of Greenhouse Gas Declarations Requirements and Guidelines

1 Scope

This document sets forth the principles and requirements for verifying and approving greenhouse gas declarations and provides relevant guidelines.

This document applies to greenhouse gas declarations for organizations, projects, and products.

2 Normative references

This document has no normative references.

3 Terms and Definitions

The following terms and definitions apply to this document.

3.1 Terminology related to greenhouse gases

3.1.1

Greenhouse gases (GHG) Waves, both naturally occurring and generated by human activities, exist in the atmosphere and can absorb and dissipate waves generated by the Earth's surface, atmosphere, and clouds.

Gaseous components that radiate within the infrared spectrum.

Note. Common greenhouse gases include carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), and perfluorocarbons (PFCs).

Sulfur hexafluoride (SF6) and nitrogen trifluoride (NF3).

[Source. GB/T 32150-2015, 3.1] 3.1.2 Global warming potential Correlating the radiative forcing effect of a unit mass of a certain greenhouse gas over a given time period with the radiative forcing effect of an equal amount of carbon dioxide.

coefficient.

[Source. GB/T 32150-2015, 3.15] 3.1.3 A coefficient that correlates activity data with greenhouse gas emissions or removals.

3.1.4

The sum of GHG emissions and GHG removals in the product system, expressed in carbon dioxide equivalents, is based on the single factor of climate change.

Environmental impact types are subject to life cycle assessment.

[Source. GB/T 24067-2024, 3.1.1]

......
This preview omits tables, figures, formulas and parts of the technical clauses. The complete document — 43 pages — is available in the English PDF.

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