GHG Verification CPA Carbon Pricing Act Singapore

Verification of Greenhouse Gas Emissions Under Carbon Pricing Act (CPA)

Verify your emission report with TÜV SÜD

Verify your emission report with TÜV SÜD


Singapore ratified the Paris Climate Agreement in 2016, an international treaty to reduce greenhouse gas emissions & combat climate change. Under the agreement, Singapore pledged to reduce its Emissions Intensity (EI) – the amount of GHGs emitted per dollar GDP – by 36 per cent from 2005 levels by 2030, and to stabilise emissions with the aim of peaking around 2030.

As a key step in its climate strategy, Singapore has implemented the Carbon Pricing Act (CPA) that introduces a carbon tax to help reduce greenhouse gas (GHG) emissions. With effect from 2019, all industrial facilities emitting 25,000 tCO2e or more GHG emissions will have to pay a carbon tax from 2020. The initial carbon tax rate was set at $5 per tonne for 2019 to 2023, to provide a transition period for businesses to adjust. The carbon tax rates will be raised to:

  • S$25 per tonne in 2024 and 2025
  • S$45 per tonne in 2026 and 2027
  • With a view of reaching S$50 to S$80 per tonne by 2030


In Aug 2019, TÜV SÜD PSB is awarded the accreditation by Singapore’s National Environmental Agency (NEA) as an accredited external auditor to conduct independent verification of greenhouse gas emissions (GHG) under the Carbon Pricing Act (CPA) 2018 and the Carbon Pricing (Measurement, Reporting and Verification) Regulations 2018 for all non-complex sectors and complex sectors 1 & 2.

Types of Industrial Sectors:

Complex sectors:
Sector 1: Refining of oil and gas, and large-scale manufacture of chemical products.
Sector 2: Manufacture (other than large scale manufacture) of chemical products.

Sector 3: Manufacture of semiconductor devices and wafers.

Non-complex sectors:
Any industry sector that is not a complex sector as described above


Under the CPA, a taxable facility is required to submit Monitoring Plan and Emissions Report annually. Emissions report needs to be prepared based on approved monitoring plan and verified by an NEA-accredited independent verifier prior to submission to NEA by 30th June each year, following the end of reporting period. A carbon tax is charged on the total amount of reckonable GHG emissions as set out in the emissions report.

The purpose of a verification is to provide an objective assessment of the accuracy and completeness of the reported GHG emissions and its conformance to ISO 14064-3 & the CPA and its Regulations.

A verification engagement comprises four (4) main stages as follows:

  1. Pre-assessment assessment: To evaluate the TÜV SÜD PSB’s capability to undertake specific verification services including required resource, cost and time.
  2. Verification Planning: To conduct strategic & risk assessment of facility’s operation and plan for verification process.
  3. Conducting Verification: To perform verification activities.
  4. Verification Reporting: To submit verification report & statement to NEA.


At TÜV SÜD, we provide the most suitable specialists to carry out the verification activities. TÜV SÜD’s experts hold various international and national accreditations to satisfy local requirements for combined auditing and verification services. With global presence of more than 1000 locations, TÜV SÜD is a one-stop solution provider for Energy & Carbon related technical services.


  • Comply with NEA’s Carbon Pricing Act & its Regulations – with GHG verification under CPA.
  • Develop a sustainable carbon reduction plan and strategy – by understanding your own carbon footprint and the impacts of your efforts to reduce CO2 emissions.
  • Reduce cost – minimising carbon emissions can contribute to significantly reducing your regulatory and environmental liability.
  • Greater confidence and transparency – as an internationally accredited certification body, TÜV SÜD is committed to maintaining transparency of organisation’ internal processes.
  • Enhance your reputation – through CPA compliance, operators can demonstrate environmental commitment by reducing emissions of greenhouse gas. 


Please view the Application & Process Flow of a GHG Validation or Verification programme.



  • What is GHG verification under the Carbon Pricing Act (CPA) in Singapore?

    GHG verification under the Carbon Pricing Act (CPA) Singapore ensures the accuracy of a business’ greenhouse gas (GHG) emission data. An impartial audit ensures the reports are accurate and fair to all parties involved.


  • Why is GHG verification important for businesses under the Carbon Pricing Act?

    Businesses with substantial emissions (more than 25,000 tons of CO2 equivalent per year) must undergo GHG verification per the CPA. The process proves commitment to measuring and managing a business’ carbon footprint. Transparency can help you establish your reputation, acquire environmentally conscious customers, and guarantee compliance with the law.


  • How does TÜV SÜD approach GHG verification for businesses in Singapore?

    TÜV SÜD serves as your GHG verification guide. Accredited by the National Environmental Agency (NEA), TÜV SÜD guarantees expertise and experience. TÜV SÜD works closely with your team to understand your operations and analyse the data. As a GHG verification guide, TÜV SÜD ensures that your business meets all technical specifications. Your organisation can expect clear communication and detailed reporting at all stages.


  • What types of businesses need GHG verification under the CPA in Singapore?

    If your company emits more than 25,000 tons of CO2 equivalent per year, Singapore mandates GHG Verification under the Carbon Pricing Act. This includes industries like manufacturing, power generation, and waste management. However, voluntary verification can help smaller businesses demonstrate their commitment to sustainability.


  • What benefits can businesses expect from TÜV SÜD’s GHG verification services?

    Enhanced reputation and increased stakeholder confidence can be expected. TÜV SÜD’s GHG verification services offer a host of benefits beyond mere compliance:

    • Data-driven cost savings: Identify and address inaccuracies leading to emissions reported and carbon tax costs.
    • Enhanced resource management: Gain deeper insights into your resource consumption and optimise processes for improved efficiency and cost reduction.
    • Market access and competitive advantage: Position your business as a leader in sustainability, attracting environmentally conscious investors and partners and opening doors to new markets.
    • Improved risk management: Proactively manage regulatory risks and stay ahead of evolving carbon pricing policies.

    By partnering with TÜV SÜD in Singapore, businesses gain a trusted partner to deliver comprehensive GHG verification services. This contributes to your environmental and financial sustainability objectives.



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