The reporter is responsible for ensuring all data is accurate before submitting.  Consistent with 98.4(a), it is the designated representative (DR) for the facility or supplier that is responsible for reporting for the facility or supplier.  The current facility ownership is responsible for identifying and authorizing a DR and the DR is responsible for timely and accurate reporting.  With respect to accurate reporting, the rule, per 98.4(e)(1), requires certification of your GHG emissions report "I certify that the statements and information are to the best of my knowledge and belief true, accurate, and complete".