From annual verification to continuous assurance
The annual verification model will remain important. However, there is a strong case for moving towards a continuous verification approach, particularly for airlines subject to multiple schemes with medium to large fleet and subject to large number of reportable flights. It is not necessarily to have large number of flights to enter continuous verification format, but if you are reporting it first time or initial reporting years of obligation it’s an added advantage.
Instead of waiting until the beginning of the following year to review twelve months of data, the operator can provide data and supporting evidence periodically, for example, every three or six months. The verifier can then review the information while it is still relatively recent and identify potential gaps or inconsistencies much earlier.
From an operator’s perspective, this changes the nature of verification.
Verification is no longer simply a final check before submission. It becomes an ongoing assurance mechanism throughout the reporting year.
For example, if an airline starts preparing its data only from 1 February to submit its complete annual data package for EU ETS, UK ETS, CORSIA, ReFuelEU Aviation, Non-CO₂ Aviation Effects, or other applicable requirements, there may be only a limited window to identify and resolve data gaps, reconcile inconsistencies, obtain supporting evidence, address verification queries, and make any necessary corrections before the regulatory deadline. Starting the preparation process this late can therefore create significant time pressure, particularly where data must be collected from multiple sources, reviewed internally, and subsequently verified before submission. If an issue relates to data from several months earlier, the responsible department may need significant time to investigate on what happened, retrieve supporting documents or explain an unusual data/values.
By contrast, if the same data is reviewed quarterly, many of these issues can be identified resolved and closed when the information is still fresh.
A missing document can be requested from the relevant department immediately rather than trying to reconstruct the evidence/fill data gaps, almost a year later. A calculation inconsistency can be investigated before it becomes consistent and part of the annual dataset in each month. An unusual fuel uplift value or SAF claim can be challenged and clarified while the relevant operational records are still easily accessible.
This is a significant practical advantage.