Article 12 Verification plan

The verifier shall draft a verification plan commensurate with the information obtained and the risks identified during the risk assessment. The verification plan shall include at least:

1. (a)

   a verification programme describing the nature and scope of the verification activities and the time and manner in which they are to be carried out;

2. (b)

   a data sampling plan setting out the scope and methods of data sampling relating to data points underlying the aggregated CO₂ emissions, fuel consumption or other relevant information in the emissions report.