Claims assessment · Assurance claim
Scope 1, 2 and 3 emissions independently verified
Typical treatment across 5 reviewed regimes. Every verdict below is tied to a stated legal hook.
Market comparison
How this claim is typically treated
5 reviewed markets · one comparison
| Market | Typical treatment | Legal basis | What is required |
|---|---|---|---|
| European UnionEU | Conditional | Corporate Sustainability Reporting Directive (CSRD)Official text ↗Empowering Consumers Directive (EmpCo)Official text ↗ View legal reasoningUCPD; CSRD assurance regime consistency | Dictionary termAssuranceAn independent engagement designed to increase intended users' confidence in defined sustainability information by evaluating it against suitable criteria and reporting a conclusion.Read the full definition standard, level (limited/reasonable) and provider named; Scope 3 assurance scope stated (categories covered); consistent with filed statement. |
| United KingdomUK | Conditional | View legal reasoningCMA Code | Dictionary termAssuranceAn independent engagement designed to increase intended users' confidence in defined sustainability information by evaluating it against suitable criteria and reporting a conclusion.Read the full definition statement details. |
| United StatesUS | Conditional | View legal reasoningFTC Act s.5 | Dictionary termVerifierA verifier is a person or organisation that checks information, data or claims against criteria to determine whether they are fairly stated or supported.Read the full definition and standard named (e.g. Apex/ISAE). |
| CanadaCA | Conditional | View legal reasoningCompetition Act s.74.01(1)(b.1) | Dictionary termAssuranceAn independent engagement designed to increase intended users' confidence in defined sustainability information by evaluating it against suitable criteria and reporting a conclusion.Read the full definition report on file. |
| AustraliaAU | Conditional | A direct source link has not yet been added for this assessment. View legal reasoningACL s.18; ASSA 5010 context | Consistent with assured disclosures. |
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Standards and schemes relevant to this claim
These relationships are conditional. A listed standard does not automatically prove every use of the claim.
Governs the assurance engagement whose statement supports the claim; not itself a performance standard.
AA1000 Assurance Standard v3Relationship basis: Standards review 02 · source-linked relationship review · 24 August 2026ASSA 5010 (Australia)Assurance standard · Provides evidence relevant toGoverns the assurance engagement whose statement supports the claim; not itself a performance standard.
ASSA 5010 (AUASB) — assurance phasing under Corporations Act 2001Relationship basis: Standards review 02 · source-linked relationship review · 24 August 2026ISAE 3000 (Revised)Assurance standard · Provides evidence relevant toGoverns the assurance engagement whose statement supports the claim; not itself a performance standard.
ISAE 3000 (Revised)Relationship basis: Standards review 02 · source-linked relationship review · 24 August 2026ISAE 3410Assurance standard · Provides evidence relevant toGoverns the assurance engagement whose statement supports the claim; not itself a performance standard.
ISAE 3410 (GHG statement assurance)Relationship basis: Standards review 02 · source-linked relationship review · 24 August 2026ISO 14064-1/-2/-3Reporting standard · Provides evidence relevant toDisclosure against this standard provides evidence relevant to the claim; the standard does not certify performance.
ISO 14064-1:2018; -2:2019; -3:2019Relationship basis: Standards review 02 · source-linked relationship review · 24 August 2026ISSA 5000Assurance standard · Provides evidence relevant toGoverns the assurance engagement whose statement supports the claim; not itself a performance standard.
ISSA 5000 — General Requirements for Sustainability Assurance EngagementsRelationship basis: Standards review 02 · source-linked relationship review · 24 August 2026