ISO 14064
An international standard for quantifying, reporting and verifying greenhouse gas inventories.
ISO 14064 comes in three parts: organisational inventories, project-level reductions, and — in part 3 — the requirements for validating and verifying a claim.
Part 3 is the one that matters for trust. It sets out what a verifier does and what evidence they need, which is why it is referenced whenever a figure is described as assured rather than merely reported.
It overlaps substantially with the GHG Protocol on method; the difference is the emphasis on verifiability as a defined process.
Related