The National Climate Law, namely Law 4936/2022, constitutes the country’s main legislative framework for climate change adaptation, the reduction of greenhouse gas emissions, and the gradual transition towards decarbonization. Within this framework, many businesses are required to record and document their carbon footprint, while in specific cases verification by an officially recognized or accredited body is required. 

Q-CERT is active in the inspection, verification, and certification of greenhouse gas emissions, based on the applicable standards and regulatory frameworks. The law establishes adaptation measures, intermediate emission reduction targets, monitoring indicators, and measures concerning businesses, buildings, transport, and power generation. 

What Law 4936/2022 Provides Regarding Greenhouse Gas Emissions 

Law 4936/2022 establishes measures and policies for the mitigation of anthropogenic emissions and the country’s transition towards climate neutrality. It introduces intermediate targets for the years 2030 and 2040, indicators for monitoring progress, procedures for evaluating and revising targets, as well as specific measures for reducing emissions from key sectors of the economy. 

Particular importance is given to the provisions affecting businesses, as the law introduces obligations for the recording, submission, and, where required, verification of emission data. In this way, the law links environmental compliance with documented and controlled data reporting. 

Climate Targets for 2030, 2040, and 2050 

The National Climate Law sets the long-term objective of achieving climate neutrality in Greece by 2050. To achieve this goal, intermediate targets are established for reducing net anthropogenic greenhouse gas emissions by at least 55% by 2030 and 80% by 2040, compared to 1990 levels. These targets create the framework within which monitoring, calculation, and verification obligations for emissions are developed for organizations and businesses. 

Which Businesses Are Affected by Carbon Footprint Obligations 

The obligations under Law 4936/2022 do not apply equally to all businesses. Specific categories, such as listed companies, credit institutions, and other large enterprises, are required to prepare an annual Carbon Footprint Report, which must be published electronically. 

At the same time, medium-sized and large enterprises in specific sectors are required to submit annual carbon footprint reports to the publicly accessible electronic database operated by OFYPEKA

These reports must be verified in accordance with the requirements of Article 20 of the law, where applicable. For each business, the exact obligation depends on its category, size, and field of activity. 

Carbon Footprint Report: What It Includes and Why It Is Verified 

A Carbon Footprint Report concerns the recording, quantification, and reporting of greenhouse gas emissions of an organization or business. It includes information related to energy consumption, emission sources, calculation boundaries, the methodology used, and the results of the emissions calculation. 

Internal preparation of the report is not always sufficient for compliance purposes. In many cases, verification by an officially recognized or accredited verifier is required to confirm the reliability, completeness, and consistency of the information provided. Independent verification reduces the risk of errors or unsupported reporting and strengthens the credibility of the report towards competent authorities and interested parties. 

ISO 14064-1, ISO 14065, and Regulation (EU) 2018/2067 

Carbon footprint report verification is carried out based on recognized standards and methodologies. ISO 14065 specifies requirements for bodies performing validation and verification of environmental information, while Regulation (EU) 2018/2067 is related to verification and accreditation within the framework of greenhouse gas emissions. 

Q-CERT is an accredited body for the inspection and certification of greenhouse gas emissions based on the requirements of ELOT EN ISO 14065:2013, Implementing Regulation (EU) 2018/2067, and voluntary schemes according to ISO 14064-1

Verification by an Accredited Body 

Verification of emissions must be carried out by a recognized verifier and accredited body, depending on the applicable framework. Accreditation demonstrates that the body possesses the required

  • competence
  • independence
  • procedural capability

to conduct inspections and verifications in accordance with the relevant standards and regulations. 

In practice, the role of the body is not to define the company’s emission reduction policy, but to objectively assess the data, methodology, and supporting documentation of the report. Verification is based on evidence, controls, and professional judgment, with the aim of providing reliable confirmation of compliance. 

The Role of Q-CERT in Greenhouse Gas Emissions Verification 

Q-CERT is a 100% Greek certification body with international presence in Europe, Asia, and Africa. It is an accredited body for the inspection and verification of greenhouse gas emissions, based on the requirements of ELOT EN ISO 14065:2013, Regulation (EU) 2018/2067, and ISO 14064-1, under accreditation number 1289. It is also a recognized body in accordance with the joint decision referenced in the existing page content, with protocol number 37354-08-04-2022

Benefits of Carbon Footprint Certification and Verification 

Carbon footprint certification and verification contribute to compliance with mandatory legislation and to the reduction of the risk of fines, where relevant obligations exist. At the same time, they may support participation in emissions trading systems, the reliable recording of emissions, and the ability to monitor the evolution of the carbon footprint over time. 

In addition, the systematic recording of emissions can improve the organization of data, inventories, and logistics, while reliable verification enhances environmental credibility and trust in the company’s published information. 

Frequently Asked Questions (FAQ) 

The National Climate Law, Law 4936/2022, is the legislative framework that establishes measures and policies for climate change adaptation, the reduction of greenhouse gas emissions, and the country’s transition to climate neutrality by 2050. 

Specific categories of businesses are subject to these obligations, including listed companies, credit institutions, and other large or medium-sized enterprises operating in certain sectors. These businesses are required to prepare and, where applicable, submit and publish carbon footprint reports. 

When required by Law 4936/2022 or the relevant regulatory framework, a carbon footprint report must be verified by an officially recognized or accredited verifier, based on accepted standards and methodologies. 

Verification may be based on standards and guidelines such as ISO 14064-1, ELOT EN ISO 14065:2013, the 2006 IPCC Guidelines, and Regulation (EU) 2018/2067, depending on the scope and requirements of the applicable process. 

Q-CERT operates as an accredited body for the inspection and verification of greenhouse gas emissions, performing verification of carbon footprint reports and assessment of related compliance documentation in accordance with the applicable framework. 

Starting the emissions verification process with Q-CERT 

For more information regarding the verification of carbon footprint reports under Law 4936/2022, you may consult Q-CERT’s Certification Regulation F-2132 and the related Application Form F-2503, Annex H. You may request a financial offer from our body by sending the relevant application forms to info@qmscert.com

Audit Information & ExpectationsApplication Form
F-2132F-2503Annex H