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Audit Guide for Commit Carbon Reports

This guide is for sustainability auditors verifying Commit Carbon reports in the context of CSRD, SEC, CDP, or other disclosure frameworks.

Verification Procedure

Step 1: Verify Inputs

  1. Confirm the .ai-attestation.yaml file exists in the repository
  2. Cross-reference commit counts with git history
  3. Verify AI tool identification against git metadata (co-author trailers, commit messages)

Step 2: Verify Emissions Factors

  1. Open factors.yaml (bundled with CLI or at https://oss.korext.com/api/commit-carbon/factors)
  2. Confirm the methodology version matches the report
  3. Verify each factor has a source citation
  4. Cross-reference cited sources (Luccioni et al. 2023, Patterson et al. 2021) for reasonableness

Step 3: Verify Grid Intensity

  1. Confirm the stated region and grid intensity in the report
  2. Cross-reference with IEA published data for the stated country
  3. If real-time data was used (Electricity Maps, WattTime), verify the data provider and timestamp

Step 4: Reproduce the Calculation

Run independently:

npx @korext/commit-carbon calculate --tool <tool> --commits <n> --region <region>

Compare output with reported values. They should match within rounding tolerance.

Step 5: Verify Ranged Estimates

Confirm that:

  • Low, central, and high estimates are all present
  • The ratio between high and low is approximately 4x
  • The central estimate is used as the primary reported value
  • Uncertainty is clearly disclosed

Red Flags

Watch for:

  • Reports using only the "low" estimate without disclosing the range
  • Modified emissions factors without documented justification
  • Region attribution that does not match where AI inference occurs
  • Missing methodology version
  • Claims of "zero emissions" AI coding (not supported by any current evidence)

Methodology Document

Full methodology: https://oss.korext.com/commit-carbon/methodology

The methodology is CC0 1.0 licensed (public domain). Auditors may freely reference and reproduce it.

Questions

Contact: maintainers@korext.com