How does a third-party audit impact a GHG Inventory?

Over the past few years, new legislation such as Senate Bill No. 261 and Senate Bill No 253 in California [1, 2] and the CSRD in the European Union [3] have increased the demand for greenhouse gas (GHG) emissions audits. With many companies engaging with the audit process for the first time, this white paper is directed towards identifying common trends in the third-party audits for GHG emissions and understanding how the audit process interacts with and impacts corporate inventories. While the audit process is established to ensure reliability of GHG inventories, to our knowledge there is little quantitative data published about the topics and impacts of the audit process on those inventories.