Resource / evidence
Make the path to a conclusion visible.
A review record connects the source, method, action and result with the person who assessed them.
Data status
Use words that explain how a value was obtained.
Measured
Obtained from an identified instrument or observed record; document the source and coverage.
Calculated
Derived from inputs using a recorded method; retain the inputs, units and assumptions.
Estimated
Based partly on assumptions or substituted values; identify their basis and limitations.
Verified
Supported by an identified review or assurance process; name the reviewer, scope, date and outcome.
Review questions
Test the link between action and result.
- Can the result be traced back to its input records?
- Are the baseline and review periods comparable?
- Was the operational change documented and actually implemented?
- Were important external changes considered?
- Does the conclusion stay within the reviewed scope?
- Is the review status clear to the next person using the figure?
Working record
Keep the review alongside the calculation.
Download the evidence review logCSV · editable in a spreadsheet · no registration required
This guide does not award a verification status or certify a carbon claim. The review requirements depend on the intended use of the result and any applicable project or assurance requirements.
Your next step
Start with one operational question.
Tell us what you want to measure, what data you have and where improvement matters most.