ICAO’s CORSIA Verification

IESC is listed on ICAO’s CORSIA website as an accredited verification body and has a team of lead verifiers that have been trained directly by ICAO. With more than a decade long accrediation to American National Standards Institute (ANSI) and technical expertise in GHG verification, IESC is one of the leading validation/verification bodies (VVBs) in North America. Being a pioneer in the North American market and taking the services  globally through the CORSIA program , IESC has all the tools and experience to conduct verification for airline operators’ emission report and emission cancellation reports (i.e. offset report).


Why to consider IESC as your official validation/verification body?

  • Accredited to ISO Standard 14065:2013
  • Experience to conduct verification according to ISO Standard 14064-3:2006
  • Conducts CORSIA verification according to the following requirements:
    • International Standards and Recommended Practices (SRAPs), Environmental Protection — Carbon Offsetting and Reduction Scheme for International Aviation (Annex 16, Volume IV to the Convention on International Civil Aviation)
    • Environmental Technical Manual (ETM) (Doc 9501), Volume IV – Procedures for demonstrating compliance with the Carbon Offsetting and Reduction Scheme for International Aviation
    • CORSIA Implementation Elements and Supporting Documents (in development)
    • IATA Airline Handbook on CORSIA
  • Presence- IESC’s HQ is based-out in Toronto with quicker access to and good relations with the ICAO. In addition, IESC provides its services in South America, Asia and Europe through its partnerships.

Why airline operators need to verify their CORSIA requirements?

CORSIA applies to airline operators and corporations operating airlines (Operators) conducting international flights. CORSIA uses a two-pronged approach with the aim of carbon neutral growth from 2020 levels, requiring Operators with annual emissions > 10,000 tonnes of carbon dioxide (CO2) resulting from international aviation with a maximum certificated aircraft take-off mass > 5,700 kg to:

  • Monitor, Report & Verify (MRV) emissions every year starting from 2019; and
  • Offset emissions that exceed 2019-2020 baseline levels every three years starting with the 2021 to 2023 period, if registered with a participating ICAO Member State

Independent third-party verifications of CO2 emission reports and offsets are required under the CORSIA Standards and Recommended Practices (SARPs) to be completed by a verification body accredited to the ISO 14065 Standard.

CORSIA is a voluntary global scheme with the goal of taking action to tackle climate change, and is meant to be complementary to the broader package of measures to help ICAO achieve its aspirational goal of carbon-neutral growth from 2020 onwards. CORSIA relies on the use of emissions units from the carbon market to offset the amount of CO2 emissions that cannot be reduced through the use of technological and operational improvements, and sustainable aviation fuels. According to the Intergovernmental Panel on Climate Change (IPCC), domestic and international aviation accounts for approximately 2 per cent of global CO2 emissions produced by human activity.


What is the aim of the verification?

The aim of verification is to reach an opinion with reasonable assurance that:

  • The data submitted in the emissions report is fairly stated, i.e. free from material misstatements
  • The existing procedures conform with the approved monitoring plans and the relevant CORSIA

Verification is an iterative process aiming at continuous improvement of the operator’s emissions management and control systems. For efficiency and to allow time for corrective actions, IESC follows a two-stage approach:

  1. Stage 1: analysis of the design and implementation of the operator’s emissions management system (organisation, procedures, IT) and control system, and assessment whether the procedures conform the monitoring plan and the CORSIA
  2. Stage 2: detailed testing and analysis of data, independent technical review, materiality analysis and final verification opinion.


As your CORSIA verification body, IESC’s project team will use their experience to determine to a reasonable level of assurance that:

  • The greenhouse gas assertion is materially fair and accurate
  • The Operator has reported its emissions in accordance with the SARPs and the approved Emissions Monitoring Plan (EMP)
  • The Operator has correctly applied the method of flight attribution documented in the EMP
  • The stated amount of emission reductions from the use of CORSIA eligible sustainable aviation fuels is materially fair and accurate
  • The Operator has reported its emission reductions from the use of CORSIA eligible fuels

We are always updating our certifications, knowledge base, and technology to maintain our position among leaders in the emission verification field. Verification is an expertise of our company and we look forward to helping your team to comply with CORSIA regulations.

Know more about how we can assist your airline(s), connect with IESC now.

ICAO’s CORSIA Assembly Regulation:


The adopted First Edition of Annex 16, Volume IV was shared with Contracting States through State letter AN 1/17.14 – 18/78 dated 20 July 2018

Environmental Technical Manual

The editions of the Environmental Technical Manual (Doc 9501), Volume IV — Procedures for demonstrating compliance with the Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA) includes material that was approved by the ICAO Committee on Aviation Environmental Protection (CAEP).

CORSIA Implementation Elements 

The five ICAO CORSIA Implementation Elements listed below are reflected in 14 ICAO documents approved by the ICAO Council for publication. These ICAO documents are directly referenced in Annex 16, Volume IV and are essential for the implementation of the CORSIA.

CORSIA Verification & Assessments

  • IAF MD 6:2014​ “IAF Mandatory Document for the Application of ISO 14065:2013”
  • ISO 14064-3:2006 “Greenhouse gases – Part 3: Specification with guidance for the validation and verification of greenhouse gas assertions”
  • ISO ​14065:2013 ”Greenhouse gases – Requirements for greenhouse gas validation and verification bodies for use in accreditation or other forms of recognition, Document published on: 2013-04”
  • ISO 14066:2011 “Greenhouse gases – Competence requirements for greenhouse gas validation team and verification teams”
  • ISO/IEC 17011:2004 “Conformity assessment – General requirements for accreditation bodies accrediting conformity assessment bodies”