Third party assurance of sustainability reporting
Smart Freight Centre’s Conformity Assessment Scheme (CAS) offers emission reporters independent assurance of GHG emissions and reporting. The scheme promotes a database of Validation and Verification Bodies (VVBs) that reporters can trust to carry out a competent, impartial verification service.
How can the Conformity Assessment Scheme support you?
The scheme can:
- Help you find a Verification Body that can check if you are complying with ISO 14083 and/or SFC´s Market Based Measures (MBM) Specification
- Provide a practical emissions reporting template that covers all of ISO 14083 (including guidance in the GLEC Framework) and MBM Specification (including guidance in the MBM Framework)
- Demonstrate to your clients or any other stakeholder that your GHG Monitoring Plan is complete and adequate
- Recognize your reporting transparency and data quality
What is the Smart Freight Centre Conformity Assessment Scheme (CAS)?
The SFC CAS is a logical step in our collaborative work to identify solutions and advocate logistics decarbonization strategies. SFC developed the GLEC Framework, which was the foundation for the new ISO 14083:2023 standard. ISO 14083 further standardized calculation and reporting of GHG emissions from multimodal transport chains. Now that ISO 14083 is published, we are focusing on ensuring competent assurance of the reported information.
In 2023, we defined the first scope of the SFC CAS: the ISO 14083 Scope, which provides optional performance levels for reporters to apply for, as they move forward along their decarbonization journey. In 2024, we expanded the Conformity Assessment Scheme to cover additional SFC standards. We now have a second scope of the SFC CAS: the MBM Specification Scope.
The Market Based Measures Specification for Logistics Emissions Reporting (MBM Specification) builds on SFC´s Voluntary Market Based Measures Framework for Logistics Emissions Accounting and Reporting, published in 2023 (MBM Framework). The MBM Specification translates elements of the guidance provided in the MBM Framework into a specification for good quality and transparent reporting by using standard language and unambiguous requirements. It supports all supply chain actors to establish, document and report high-quality, high-integrity and consistent Low Emission Transportation Solutions (LETS). Finally, it outlines the necessary steps and provides concise documentation that can withstand independent verification, demonstrating the credibility and sincerity of the actions taken.
Read the full announcement about the MBM Specification here.
Why does SFC promote the work of Conformity Assessment Bodies such as Validation and Verification Bodies (VVBs)?
Third-party assurance of sustainability reporting information enhances its credibility. It provides trust that the information is accurate, relevant, reliable and complete. When GHG emissions are verified, stakeholders feel more confident in the data that is reported. Stakeholders include Scope 3 emissions reporters which need to report on the data provided by their contractors or suppliers.
There are two scopes for which a VVB can become Approved under our CAS: ISO 14083 and MBM Specification. VVBs can apply for ISO 14083 only, or for both. Check which scopes each VVB is Approved for by opening up the details in the section below.

List of Approved Validation and Verification Bodies
Name and Address of VVB: Bureau Veritas Certification (Taiwan) Co., Ltd. 3F-B, No. 16, Nanjing E. Rd., Sec. 4, Taipei 10553, Legal registration number 80168590.
Contact Details: Mr. William Cai, william.cai@bureauveritas.com; Ms. Pei-Shih Hsu, pei.hsu@bureauveritas.com
Technical scope: GHG emission statements in accordance with ISO 14083 for freight transport
Geographical scope: Worldwide
List of approved auditors: William Cai, Max Zhang, Chris Liu, Chih-Hao (Carter) Liu, Mengqian Qian
Approval date and status: 15.01.2025, Approved
Accreditation body: TAF

Name and Address of VVB: NORMEC VERIFAVIA SAS, TOUR EGEE, 9-11 ALLÉE DE L'ARCHE, 92400 COURBEVOIE, FRANCE SIREN N° 520641093.
Contact Details: sustainability@verifavia.com
Technical scope: GHG emission statements for freight transport – in accordance with ISO 14083 and the MBM Specification
Geographical scope: Worldwide
List of approved auditors: Melissa D'souza-Salin (ISO 14083), Nilay Warkhedkar (ISO 14083 + MBM Specification), Patricia Esther Pinilla (ISO 14083 + MBM Specification), Rajat Bishnoi (ISO 14083)
Approval date and status: ISO 14083 scope - 22.11.2023 – Approved; MBM Specification scope - 07.03.2025 - Approved
Accreditation body: COFRAC

Name and Address of VVB: CTI Certification Co., Ltd. Zone A 8F CTI Building, No.4 Liu Xian San Road, Xin'an Street, Bao'an District, Shenzhen, China
Contact Details: Mr. Du Wenjun, duwenjun@cti-cert.com
Technical scope: GHG emission statements in accordance with ISO 14083 for freight transport
Geographical scope: Worldwide
List of approved auditors: Du Wenjun, Li Ziqi
Approval date and status: 23.06.2025, Approved
Accreditation body: CNAS

Name and Address of VVB: SGS Tecnos, S.A.U., C/Trespaderne 29, Edificio NODO, 28042 Madrid, Spain. Tax ID (ES) A28345577
Contact Details: Jerónimo Casas. jeronimo.casas@sgs.com
Technical scope: GHG emission statements in accordance with ISO 14083 for freight transport
Geographical scope: Worldwide
List of approved auditors: Andrea Rodicio, Adriana Rodriguez Coto, David Sanchez del Valle, Laura Berns, German Soto Fuentes, Aubin Goffin
Approval date and status: 13.05.2024, Approved
Accreditation body: ENAC
List of Withdrawn Approvals

Name and Address of VVB: Müller-BBM Cert Umweltgutachter GmbH, Heinrich-Hertz-Straße 13, 50170 Kerpen, registration # HRB 108140
Approval date and status: ISO 14083 scope - 21.04.2024 – Approved; MBM Specification scope - 07.03.2025 – Approved; 25.06.2025 – both scopes withdrawn voluntarily.
Apply for approval as a VVB and/or as a verifier
Download the VVB application form from our library.
Downloads and purchases
You can download all our documents from our library. You can buy ISO 14083 on the ISO website.
Interpretation services
Are you an Approved VVB, Listed Emissions Reporter or member with a question on our normative structure (such as the MBM Framework)?
Read how to request an Interpretation from us in ASU-PRO-009-2 Interpretation Process.
Download our SFC-TPL-018-2 Interpretation request template.
Are you part of the Logistics (Assurance) Community? Interpretations are relevant to many other stakeholders and cases besides those who requested them. Read the latest public compilation of SFC Interpretations in SFC-TPL-019-2 Interpretations public summary.
Contact us
If you’d like to learn more through a virtual meeting, please get in touch with us through assurance@smartfreightcentre.org.
Frequently Asked Questions
You should always select a VVB which is accredited under ISO 17029 for verification of GHG statements – ask the verifiers you are interacting with to send you their accreditation certificate to demonstrate their competence for GHG assurance.
But we have gone one step further and developed a scheme to ensure you select a Validation and Verification Body (VVB) that knows about GHG verification in your respective sector. Check out our list of Approved VVBs – which demonstrates their competence for GHG emissions assurance in the logistics sector. All of them are Approved for the ISO 14083 scope. A sub-set is Approved for the MBM Specification, and those are the only ones which are allowed to assure you using this document.
Smart Freight Centre's approval of VVBs aims to support reporters by listing Validation and Verification Bodies (VVBs) that can be trusted to carry out a competent, impartial verification service. We offer customized training just for applicant VVBs, and once their verifiers pass the related exam, we maintain a list of VVBs who are approved under our Conformity Assessment Scheme. The list went live in November 2023 and will continue to be updated as more VVBs apply and pass our exams. All of them are Approved for the ISO 14083 scope. A subset is Approved for the MBM Specification, and those are the only ones which are allowed to assure you using this document.
First you select a Validation and Verification Body (VVB) which has been approved by us to verify your Emissions Report and confirm what level of performance you are on (1, 1+, 2, 2+, 3 or 3+).
You only need to apply to the SFC CAS once you have received your final Verification report from the VVB. Read our Emissions Reporter Manual – ISO 14083 for more details, including a description of the levels of performance.
The ER Manual – MBM Specification Scope describes how an Emissions Reporter (ER) can be accepted under the MBM Specification Scope following verification in accordance with the SFC CAS rules. This Manual, and the Assurance Fees for ERs, are available in the library.
To be able to use the MBM Specification Scope, the ER’s relevant emission reports must have been verified against ISO 14083 by a Validation and Verification Body (VVB). This could result from the same verification engagement by an SFC approved VVB, as part of the SFC CAS. Alternatively, it could also result from another independent verification engagement, by a VVB that is not approved by SFC.
Emissions Reporters calculate and report their GHG emissions in conformance with the reporting standards. They are responsible for their Monitoring Plan, assumptions, relevant calculations and claims, and for selecting and interacting with their VVB. After undergoing verification by their selected VVB, the VVB submits the Verification Opinion - which is the output of the verification process - to the ER along with a PDF of their final verified Emissions Report. The reporter, in turn, submits these to SFC. SFC then makes the opinion publicly available on the SFC Emissions Reporter database (known as Listing).
Yes we do. Download it from our library.
Yes we do – it is an additional tab in the ER Emissions Report template mentioned in the previous question. Download it from our library.
SFC currently offers an Accreditation service that calculation tool providers can use to have their calculation and reporting methodology checked against the GLEC Framework. This service will be updated soon to offer approval directly against the ISO 14083:2023 standard.
The GLEC Framework remains the primary industry guideline to support the implementation of ISO 14083. It will be developed further along industry needs which includes updated emission factors, default emission intensities, sector-specific application guidance and other topics. These industry-led updates will feed into future versions of the ISO 14083 standard.
The MBM Specification translates elements of the guidance provided in the MBM Framework into a standard for good quality and transparent reporting by using standard language and unambiguous requirements. It specifies the requirements for reporting of Market Based Measures (MBM) under the MBM Specification Scope of the SFC Conformity Assessment Scheme (SFC CAS).
The MBM Specification does not change any provisions of the MBM Framework, but in some cases contains clearer definitions, supplementary notes and specification of content to be disclosed in a MBM Report or documented in a Monitoring Plan. The MBM Framework remains valid as a guidance document.
If you are looking for a normative document, download the MBM Specification. If you are looking for guidance, including examples and explanations of the rules contained in the MBM Specification, download the MBM Framework. You can find both in our library.
No. Use of our normative documents by Conformity Assessment Bodies such as VVBs to provide verification, validation or certification services is limited to organizations that have been approved by Smart Freight Centre as described in the publicly available documents on our Conformity Assessment Scheme. Any Conformity Assessment Body interested in using our normative documents for their services shall apply for our approval through the email address assurance@smarfreightcentre.org.
The MBM Framework and the SAF Insetting Guidelines are guidance documents. Once there are normative documents on a topic (like ISO 14083 for transportation emissions reporting) a VVB should not be verifying against a guidance document like the GLEC Framework. The same concept applies to the MBM Framework: Following publication of the MBM Specification, verification against the MBM Framework should be discontinued.
Verification bodies are eligible to provide verification services under the SFC CAS if they are accredited under ISO 17029 for application of ISO 14065 for verification of GHG emissions statements for the transport sector, by an accreditation body that is a signatory of the International Accreditation Forum Multilateral Agreement for GHG Verification.
Verification services must be carried out by persons who have been approved by SFC. This is achieved by attending the SFC training courses on ISO 14083 and the MBM Specification and passing the associated exams. VVBs can apply for the ISO 14083 Scope or for both the ISO 14083 and MBM Specification Scope.
Read our VVB Manuals for more details. Download the manuals and VVB application form from our library.
Our assurance fees for VVBs and Emissions Reporters can be found in the library.
There are several categories of SFC documents, of which two are highlighted here: guidance documents and normative documents. You can recognize an SFC normative document because it has “Specification” in its title.
Most uses of SFC guidance documents do not require specific permission from us, provided acknowledgment of the source is made. Our procedure on the use of SFC documents by third parties (SFC-PRO-002, available in the library) indicates which uses of our guidance documents require written permission from us.
The use of SFC normative documents is more controlled, particularly for Conformity Assessment Bodies like Validation and Verification Bodies - VVBs. The rules for their use are also described in the above mentioned procedure.