Verification Analysis

Reconciliation Workbench

Each source shows extracted evidence, automatic unit conversion, and an emission factor acceptability check. Click any source to investigate.

Total Reported
2,847.2 tCO₂e
Total Verified
1,874.1 tCO₂e
Unverified Gap
-973.1 tCO₂e (-34.2%)
Emission SourceReportedVerifiedGapGap %Status
Natural Gas — Stationary CombustionMissing Evidence
2012.61691.1-321.5-16.0%
Critical
Diesel Fleet — Mobile CombustionFactor Issue
183.0183.0+0.0+0.0%
OK
Extracted Evidence — 4/4 documents approved
DocumentPeriodActivity DataEmissions (tCO₂e)StatusSource
Diesel_Fleet_Q1_2025.pdfJan 118,420 liters49.4
Diesel_Fleet_Q2_2025.pdfApr 116,840 liters45.2
Diesel_Fleet_Q3_2025.pdfJul 115,290 liters41.0
Diesel_Fleet_Q4_2025.pdfOct 117,650 liters47.3
Total (approved docs)68,200 L183.0
Unit Conversion — required by DEFRA
Invoice unit:LitersFactor requires:tCO₂e/LConversion correct
Raw extracted (4 receipts)68,200 L— as billed68,200 L
Unit conversion68,200 L× 1 (units match DEFRA)68,200 L — no conversion needed
Apply DEFRA 2023 factor68,200 L× 0.002683 tCO₂e/L183.0 tCO₂e
Factor Acceptability Check
Step 1 — Implied Factor
0.002683
tCO₂e/L
Back-calculated from reported ÷ activity
Step 2 — Database Match
Match found
DEFRA 2023 (exact match)
Exact match in reference database
Step 3 — Verdict
Outdated — more recent version available
If Correct Factor Applied (DEFRA 2024 = 0.002710 tCO₂e/L)
Reported: 183.0 tCO₂e
Corrected: 184.8 tCO₂e
Difference: +1.8 tCO₂e (1.0%)
Material
Auditor judgment required
Refrigerants — Fugitive EmissionsNo Evidence
651.60.0-651.6-100.0%
Critical
Critical (>5% gap or no evidence)
Warning (1–5% gap or factor issue)
Reconciled (<1% gap)
Gap Investigation
Diesel — Back-Calculation Detail
All 4 quarterly receipts uploaded. Gap driven entirely by emission factor version. Full back-calculation chain below.
Back-Calculation Chain
01
Total activity data (all 4 quarters)
68,200 liters diesel
02
Total reported emissions (GHG report)
183.0 tCO₂e
03
Implied factor (183.0 ÷ 68,200)
0.002683 tCO₂e/L
04
Database match
DEFRA 2023 UK Diesel = 0.002683 — Exact match
05
Currency check
DEFRA 2023 outdated. Current: DEFRA 2024 = 0.002710
Use the Factor Acceptability Check above to log your judgment decision.
Gap Investigation Ready — Acme Manufacturing FY2025 Scope 1 I found 3 gaps requiring your attention: 1. Natural Gas: Nov & Dec invoices missing → −200 tCO₂e (−9.9%) CRITICAL 2. Diesel Fleet: DEFRA 2023 used, 2024 is current → +1.7 tCO₂e (+0.9%) WARNING 3. Refrigerants: No usable evidence → −651.6 tCO₂e (−100%) CRITICAL Type a source name to investigate. Try: • "Walk me through diesel" • "Natural gas gap" • "Refrigerant factor" • "Can I sign off?"