Ministry of Labour and Citizens' Services

Reporting Regulation – Greenhouse Gas Reduction (Cap and Trade) Act

In this Section:

Verification Introduction

The Reporting Regulation under the Greenhouse Gas Reduction (Cap and Trade) Act sets out the requirements for B.C. facilities with greenhouse gas emissions to report these emissions to the British Columbia Ministry of Environment. See the links to associated Ministry of Environment websites for general information about the Reporting Regulation and information for reporting facilities.

Provisions for third party verification in the Reporting Regulation are intended to ensure that emissions data and reports are accurate, consistent and compatible – and in accordance with B.C. and international standards. Verification is in essence a detailed compliance assessment of the emissions report, with an approach and rigour similar to a financial audit.

Transparent and credible verification is an essential support to a cap and trade system, where emissions are linked to a monetary value.  For a cap and trade system the actual quantity of emissions is important, not simply whether the emissions are below an authorized limit (as for traditional environmental reporting).  Third party verification helps provide confidence in the accuracy and consistency of reported emissions data. 

This section of the website describes the requirements set out in the Reporting Regulation for third party verification of emissions reports.  The application of the requirements is outlined, key dates for 2010 and later years are provided, and key elements specific to verification under the Reporting Regulation, such as level of assurance and accreditation requirements, are highlighted.  Verification Bodies and reporting operations with verification obligations should also refer to the Verification Manual (PDF/224 KB), which supplements the verification requirements set out in the Reporting Regulation with additional detail.

Further information

If you have any questions regarding verification requirements in the Reporting Regulation please contact the Ministry of Environment at: dennis.paradine@gov.bc.ca

Links to External Resources

  • The Western Climate Initiative (WCI) “Draft Essential Requirements for Mandatory Reporting” documents include additional information about the context for verification.  These drafts are available through the Reporting Committee’s WCI Document Library
  • The Climate Registry - While TCR’s verification and accreditation program is not identical to B.C.’s, their website provides useful information including “Tips for an Easier Verification". Also provided is a Guide to Understanding Factors that Affect Verification Costs.  The cost of verification is difficult to estimate since it depends on facility-specific factors.  TCR’s guide can be used by a facility to understand which factors may affect their costs for verification, and to identify means of mitigating these costs.  However, facilities should remember that certain factors discussed in the guide are specific to TCR’s reporting program, such as “Number of Emission Years for Simultaneous Verification” and “Reporting Tiers”.
  • Standards Council of Canada (SCC)’s GHG Accreditation Program
  • American National Standards Institute (ANSI)’s Accreditation Program for Greenhouse Gas Validation/Verification Bodies
  • ISO 14064-3 “Specification with guidance for the validation and verification of greenhouse gas assertions”
  • ISO 14065 “Requirements for greenhouse gas validation and verification bodies for use in accreditation or other forms of recognition”