ISO 14064-2-2019 温室气体第二部分项目层级温室气体减排或清除增加的量化、监测和报告指南（英文）

INTERNATIONAL

STANDARD

ISO14064-2

Secondedition2019-04

Greenhousegases—

Part2:

Specificationwithguidanceattheprojectlevelforquantification,

monitoringandreportingof

greenhousegasemissionreductionsorremovalenhancements

Gazàeffetdeserre—

Partie2:Spécificationsetlignesdirectrices,auniveaudesprojets,

pourlaquantification,lasurveillanceetlarédactionderapportssurlesréductionsd'émissionsoulesaccroissementsdesuppressionsdesgazàeffetdeserre

ReferencenumberISO14064-2:2019(E)

OISO2019

ISO14064-2:2019(E)

COPYRIGHTPROTECTEDDOCUMENT

OISO2019

Allrightsreserved.Unlessotherwisespecified,orrequiredinthecontextofitsimplementation,nopartofthispublicationmaybereproducedorutilizedotherwiseinanyformorbyanymeans,electronicormechanical,includingphotocopying,orpostingontheinternetoranintranet,withoutpriorwrittenpermission.PermissioncanberequestedfromeitherISOattheaddressbeloworISO'smemberbodyinthecountryoftherequester

ISOcopyrightoffice

CP401·Ch.deBlandonnet8

CH-1214Vernier,Geneva

Phone:+41227490111

Fax:+41227490947

Email;copyright@

Website:

PublishedinSwitzerland

iiOISO2019-Allrightsreserved

Contents

ISO14064-2:2019(E)

Page

Foreword iv

Introduction v

1Scope

1

2Normativereferences

1

3Termsanddefinitions

1

3.1Termsrelatingtogreenhousegases

1

3.2TermsrelatingtotheGHGquantificationprocess

3

3.3Termsrelatingtoorganizationsandinterestedparties

4

3.4Termsrelatingtoverificationandvalidation

5

4Principles

5

4.1General

5

4.2Relevance

5

4.3Completeness

6

4.4Consistency

6

4.5Accuracy

6

4.6Transparency

6

4.7Conservativeness

6

5IntroductiontoGHGprojects

6

6RequirementsforGHGprojects

8

6.1Generalrequirements

8

6.2Describingtheproject

9

6.3IdentifyingGHGSSRsrelevanttotheproject

10

6.4DeterminingtheGHGbaseline

10

6.5IdentifyingGHGSSRsrelevanttothebaselinescenario

11

6.6SelectingGHGSSRsformonitoringorestimatingGHGemissionsandremovals

11

6.7QuantifyingGHGemissionsand/orremovals

11

6.8QuantifyingGHGemissionreductionsandremovalenhancements

12

6.9Managingdataquality

12

6.10MonitoringtheGHGproject

12

6.11DocumentingtheGHGproject

13

6.12Verificationand/orvalidationoftheGHGproject

13

6.13ReportingtheGHGproject

13

AnnexA(informative)Guidanceontheuseofthisdocument

15

Bibliography

26

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ISO14064-2:2019(E)

Foreword

ISO(theInternationalOrganizationforStandardization)isaworldwidefederationofnationalstandardsbodies(ISOmemberbodies).TheworkofpreparingInternationalStandardsisnormallycarriedoutthroughISOtechnicalcommittees.Eachmemberbodyinterestedinasubjectforwhichatechnicalcommitteehasbeenestablishedhastherighttoberepresentedonthatcommittee.Internationalorganizations,governmentalandnon-governmental,inliaisonwithISO,alsotakepartinthework.ISOcollaboratescloselywiththeInternationalElectrotechnicalCommission(IEC)onallmattersofelectrotechnicalstandardization.

TheproceduresusedtodevelopthisdocumentandthoseintendedforitsfurthermaintenancearedescribedintheISO/IECDirectives,Part1.Inparticular,thedifferentapprovalcriterianeededforthedifferenttypesofISOdocumentsshouldbenoted.ThisdocumentwasdraftedinaccordancewiththeeditorialrulesoftheISO/IECDirectives,Part2(see/directives).

Attentionisdrawntothepossibilitythatsomeoftheelementsofthisdocumentmaybethesubjectofpatentrights.ISOshallnotbeheldresponsibleforidentifyinganyorallsuchpatentrights.DetailsofanypatentrightsidentifiedduringthedevelopmentofthedocumentwillbeintheIntroductionand/orontheISOlistofpatentdeclarationsreceived(see/patents).

Anytradenameusedinthisdocumentisinformationgivenfortheconvenienceofusersanddoesnotconstituteanendorsement.

Foranexplanationofthevoluntarynatureofstandards,themeaningofISOspecifictermsandexpressionsrelatedtoconformityassessment,aswellasinformationaboutISO'sadherencetotheWorldTradeOrganization(WTO)principlesintheTechnicalBarrierstoTrade(TBT)seewww.iso.org/iso/foreword.html.

ThisdocumentwaspreparedbyTechnicalCommitteeISO/TC207,Environmentalmanagement,SubcommitteeSC7,Greenhousegasmanagementandrelatedactivities.

Thissecondeditioncancelsandreplacesthefirstedition(ISO14064-2:2006),whichhasbeentechnicallyrevised.Themainchangescomparedwiththepreviouseditionareasfollows:

—theconceptofadditionalityandthebaselinescenariohavebeenchanged;

textrelatedtotheKyotomechanismhasbeendeleted.

AlistofallpartsintheISO14064seriescanbefoundontheISOwebsite.

Anyfeedbackorquestionsonthisdocumentshouldbedirectedtotheuser'snationalstandardsbody.Acompletelistingofthesebodiescanbefoundat/members.html.

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ISO14064-2:2019(E)

Introduction

0.1Background

Climatechangearisingfromanthropogenicactivityhasbeenidentifiedasoneofthegreatestchallengesfacingtheworldandwillcontinuetoaffectbusinessandcitizensoverfuturedecades.

Climatechangehasimplicationsforbothhumanandnaturalsystemsandcouldleadtosignificantimpactsonresourceavailability,economicactivityandhumanwellbeing.Inresponse,international,regional,nationalandlocalinitiativesarebeingdevelopedandimplementedbypublicandprivatesectorstomitigategreenhousegas(GHG)concentrationsintheEarth'satmosphereaswellastofacilitateadaptationtoclimatechange.

Thereisaneedforaneffectiveandprogressiveresponsetotheurgentthreatofclimatechangeonthebasisofthebestavailablescientificknowledge.ISOproducesdocumentsthatsupportthetransformationofscientificknowledgeintotoolsthatwillhelpaddressclimatechange.

GHGinitiativesonmitigationrelyonthequantification,monitoring,reportingandverificationofGHGemissionsand/orremovals.

TheISO14060familyofstandardsprovidesclarityandconsistencyforquantifying,monitoring,reportingandvalidatingorverifyingGHGemissionsandremovalstosupportsustainabledevelopmentthroughlow-carboneconomyandtobenefitorganizations,projectproponentsandinterestedpartiesworldwide.Specifically,theuseoftheISO14060familyofstandards:

enhancestheenvironmentalintegrityofGHGquantification;

enhancesthecredibility,consistencyandtransparencyofGHGquantification,monitoring,reporting,verificationandvalidation;

facilitatesthedevelopmentandimplementationofGHGmanagementstrategiesandplans;

facilitatesthedevelopmentandimplementationofmitigationactionsthroughemissionreductionsorremovalenhancements;

facilitatestheabilitytotrackperformanceandprogressinthereductionofGHGemissionsand/orincreaseinGHGremovals.

ApplicationsoftheISO14060familyofstandardsinclude:

corporatedecisions,suchasidentifyingemissionreductionopportunitiesandincreasingprofitabilitybyreducingenergyconsumption;

carbonriskmanagement,suchastheidentificationandmanagementofrisksandopportunities;

voluntaryinitiatives,suchasparticipationinvoluntaryGHGregistriesorsustainabilityreportinginitiatives;

GHGmarkets,suchasthebuyingandsellingofGHGallowancesorcredits;

regulatory/governmentGHGprogrammes,suchascreditforearlyaction,agreementsornationalandlocalreportinginitiatives.

ISO14064-1detailsprinciplesandrequirementsfordesigning,developing,managingandreportingorganization-levelGHGinventories.

ItincludesrequirementsfordeterminingGHGemissionandremovalboundaries,quantifyinganorganization'sGHGemissionsandremovals,andidentifyingspecificcompanyactionsoractivitiesaimedatimprovingGHGmanagement.

Italsoincludesrequirementsandguidanceoninventoryqualitymanagement,reporting,internalauditingandtheorganization'sresponsibilitiesinverificationactivities.

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ISO14064-2:2019(E)

Thisdocumentdetailsprinciplesandrequirementsfordeterminingbaselines,andmonitoring,quantifyingandreportingofprojectemissions.ItfocusesonGHGprojectsorproject-basedactivitiesspecificallydesignedtoreduceGHGemissionsand/orenhanceGHGremovals.ItprovidesthebasisforGHGprojectstobeverifiedandvalidated.

ISO14064-3detailsrequirementsforverifyingGHGstatementsrelatedtoGHGinventories,GHGprojects,andcarbonfootprintsofproducts.Itdescribestheprocessforverificationorvalidation,includingverificationorvalidationplanning,assessmentprocedures,andtheevaluationoforganizational,projectandproductGHGstatements.

ISO14065definesrequirementsforbodiesthatvalidateandverifyGHGstatements.Itsrequirementscoverimpartiality,competence,communication,validationandverificationprocesses,appeals,complaints,andthemanagementsystemofvalidationandverificationbodies.itcanbeusedasabasisforaccreditationandotherformsofrecognitioninrelationtotheimpartiality,competence,andconsistencyofvalidationandverificationbodies.

ISO14066specifiescompetencerequirementsforvalidationteamsandverificationteams.Itincludesprinciplesandspecifiescompetencerequirementsbasedonthetasksthatvalidationteamsorverificationteamshavetobeabletoperform.

ISO14067definestheprinciples,requirementsandguidelinesforthequantificationofcarbonfootprintofproducts.TheaimofISO14067istoquantifyGHGemissionsassociatedwiththelifecyclestagesofaproduct,beginningwithresourceextractionandrawmaterialsourcingandextendingthroughtheproduction,useandend-of-lifestagesoftheproduct.

ISO/TR14069assistsusersintheapplicationofISO14064-1,providingguidelinesandexamplesforimprovingtransparencyinthequantificationofemissionsandtheirreporting.ItdoesnotprovideadditionalguidancetoISO14064-1.

Figure1illustratestherelationshipamongtheISO14060familyofGHGstandards.

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RequirementsoftheapplicableGHGprogrammeorintendedusers

ISO14064-2:2019(E)

ISO14064-1

ISO14064-2

ISO14067

Designand

Quantify,monitorand

DevelopCFPper

developGHG

reportemission

functionalunitor

inventoriesfor

reductionandremoval

partialCFPper

organizations

enhancement

declaredunit

GHGinventoryandreport

GHGproject

CFPstudyreport

documentation

andreports

GHGstatementGHGstatementGHGstatement

Engagementtypeconsistentwiththeneedsoftheintendeduser

ISO14064-3

Specificationwithguidancefortheverificationandvalidationof

greenhousegasstatements

ISO14065Requirementsfor

validationandverificationbodies

ISO14066Competence

requirementsforGHGvalidation

teamsandverificationteams

Figure1—RelationshipamongtheISO14060familyofGHGstandards

0.2Approachofthisdocument

Astandardizedapproachforquantification,monitoringandreportingisneededforGHGprojectsandanyresultingGHGemissionreductionsand/orremovalenhancements,inorderthattheyarecomparableamongintendedusersandGHGprogrammes.Accordingly,thisdocumentspecifiesageneral,GHGprogramme-neutralframeworkandusestermsandconceptsdesignedtobecompatiblewithotherrequirementsandguidancefromrelevantGHGpoliciesandprogrammes,goodpractice,legislationandstandards.Reference[14]providesanexampleofgoodpracticeguidance.

ThisdocumentcontainsgeneralrequirementsforGHGprojectsanddoesnotprescribespecificcriteriaandprocedures.GHGprogrammes(e.g.GHGoffsetprogrammes)mayapplyadditionalrequirementsonGHGprojectsinrelationtoadditionality,specificmethodologies,projectbaselines,etc.Althoughthisdocumentleavesspecificcriteriaandrequirementsrelatedtoadditionalitytoindividualprogrammes,itdoesrequirethattheGHGprojectshouldresultinemissionreductionsorremovalenhancementsinadditiontowhatwouldhavehappenedintheabsenceoftheproject.

ThisdocumentrequirestheprojectproponenttoidentifyandselectGHGsources,sinksandreservoirs(SSRs)relevantfortheGHGprojectandtodeterminetheGHGbaseline.GHGprojectemissions/removalsandbaselinescenarioemissions/removalsarequantifiedseparately,andtheemissionreductions

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ISO14064-2:2019(E)

and/orremovalenhancementsarecalculatedbycomparisonoftheGHGprojectemissions/removalswiththebaselinescenarioemissions/removals.ItisimportanttodemonstratethattheGHGbaselineisconsistentwiththeprinciplesofthisdocument,includingconservativenessandaccuracy,inordertoincreasethelevelofconfidencethatGHGemissionreductionsand/orremovalenhancementsarecredibleandnotover-estimated.Generally,theGHGbaselinecouldbedeterminedbasedonhistoricalinformationorsettingofalternativescenariosaccordingtotherequirementsoftheintendeduser/programme.Forboththeprojectemissionsandthebaselinescenario,thequantification,monitoringandreportingofGHGemissionsandremovalsarebasedonproceduresdevelopedbytheprojectproponentoradoptedfromaGHGprogramme.

Thisdocumentdoesnotusetheterm“projectboundary”.InordertobecompatiblewiththebroadestrangeofGHGprogrammes,projectboundaryisreferredtoasSSRthatarerelevanttotheproject.IfanyGHGprogrammerequiresaspecifictimeperiodormethodology,thesecanbecomparedtotheGHGbaselineandestimatedprojectemissions.AnydiscrepanciesarerecordedandreportedintheGHGreport.

Thisdocumentdoesnotspecifyrequirementsforverification/validationbodiesorverifiers/validatorsinprovidingassuranceagainstGHGstatementsorclaimsbyGHGprojects.SuchrequirementsmaybespecifiedbytheauthorityoftheapplicableGHGprogrammeorcanbefoundinISO14064-3.TheprocesstorecognizecertifiedGHGemissionreductionsorremovalenhancementsasGHGunits,creditsoroffsetsisanextensionoftheGHGprojectcycle.Thecertificationandcreditingprocess,whichmaybeundertheauthorityofaGHGprogrammeandmayvaryamongGHGprogrammes,isalsonotincludedinthespecificationsofthisdocument.

AnnexAprovidesguidanceontheuseofthisdocument.

0.3Significanceoftheterms“explain”and“justify”inthisdocument

Someclausesrequireusersofthisdocumenttoexplainandjustifytheuseofcertainapproachesordecisionstaken.

Explanationgenerallyincludes:

a)howapproacheswereusedordecisionstaken;

b)whyapproacheswerechosenordecisionsmade.

Justificationhastwomorecriteria:

c)explainwhyalternativeapproacheswerenotchosen;

d)providesupportingdataoranalysis.

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INTERNATIONALSTANDARD

ISO14064-2:2019(E)

Greenhousegases—

Part2:

Specificationwithguidanceattheprojectlevelfor

quantification,monitoringandreportingofgreenhousegasemissionreductionsorremovalenhancements

1Scope

Thisdocumentspecifiesprinciplesandrequirementsandprovidesguidanceattheprojectlevelforthequantification,monitoringandreportingofactivitiesintendedtocausegreenhousegas(GHG)emissionreductionsorremovalenhancements.ItincludesrequirementsforplanningaGHGproject,identifyingandselectingGHGsources,sinksandreservoirs(SSRs)relevanttotheprojectandbaselinescenario,monitoring,quantifying,documentingandreportingGHGprojectperformanceandmanagingdataquality.

TheISO14060familyofstandardsisGHGprogrammeneutral.IfaGHGprogrammeisapplicable,therequirementsofthatGHGprogrammeareadditionaltotherequirementsoftheISO14060familyofstandards.

2Normativereferences

Therearenonormativereferencesinthisdocument.

3Termsanddefinitions

Forthepurposesofthisdocument,thefollowingtermsanddefinitionsapply.

ISOandIECmaintainterminologicaldatabasesforuseinstandardizationatthefollowingaddresses:

—ISOOnlinebrowsingplatform:availableat

/obp

一IECElectropedia:availableat

/

3.1Termsrelatingtogreenhousegases

3.1.1

greenhousegas

GHG

gaseousconstituentoftheatmosphere,bothnaturalandanthropogenic,thatabsorbsandemitsradiationatspecificwavelengthswithinthespectrumofinfraredradiationemittedbytheEarth'ssurface,theatmosphereandclouds

Note1toentry:GHGsincludecarbondioxide(CO₂),methane(CH₄),nitrousoxide(N₂O),hydrofluorocarbons(HFCs),perfluorocarbons(PFCs)andsulfurhexafluoride(SF₆)

Note2toentry:OtherexamplesofGHGsareprovidedinthelatestIntergovernmentalPanelonClimateChange(IPCC)AssessmentReport[1ij.

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3.1.2

greenhousegassource

GHGsource

processthatreleasesaGHG(3.1.1)intotheatmosphere

3.1.3

greenhousegassink

GHGsink

processthatremovesaGHG(3.1.1)fromtheatmosphere

3.1.4

greenhousegasreservoir

GHGreservoir

component,otherthantheatmosphere,thathasthecapacitytoaccumulateGHGs(3.1.1),andtostore

andreleasethem

3.1.5

greenhousegasemission

GHGemission

releaseofaGHG(3.1.1)intotheatmosphere

3.1.6

greenhousegasremoval

GHGremoval

withdrawalofaGHG(3.1.1)fromtheatmospherebyGHGsinks(3.1.3)

3.1.7

greenhousegasemissionreduction

GHGemissionreduction

quantifieddecreaseinGHGemissions(3.1.5)betweenabaselinescenario(3.2.6)andtheGHGproject(3.2.3)

3.1.8

greenhousegasremovalenhancement

GHGremovalenhancement

quantifiedincreaseinGHGremovals(3.1.6)betweenabaselinescenario(3.2.6)andtheGHGproject(3.2.3)

3.1.9

greenhousegasemissionfactor

GHGemissionfactor

coefficientrelatingGHGactivitydatawiththeGHGemission(3.1.5)

3.1.10

greenhousegasremovalfactor

GHGremovalfactor

coefficientrelatingGHGactivitydatawiththeGHGremoval(3.1.6)

3.1.11

affectedgreenhousegassource,sinkandreservoir

affectedGHGSSR

GHGsource(3.1.2),GHGsink(3.1.3)andGHGreservoir(3.1.4)influencedbyaGHGproject(3.2.3),throughchangesinmarketdemandorsupplyforassociatedproductsorservices,orthroughphysicaldisplacement

Note1toentry:AnaffectedGHGSSRisgenerallyofftheprojectsite

Note2toentry:GHGemissionreductions(3.1.Z)orGHGremovalenhancements(3.1.8)offsetbyaffectedGHGSSRs

areoftenreferredtoasleakage

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3.1.12

controlledgreenhousegassource,sinkandreservoir

controlledGHGSSR

GHGsource(3.1.2),GHGsink(3.1.3)andGHGreservoir(3.1.4)wheretheoperationisunderthedirectionandinfluenceoftheGHGprojectproponent(3.3.2)throughfinancial,policy,managementorotherinstruments

Note1toentry:AcontrolledGHGSSRisgenerallyontheGHGprojectsite.

3.1.13

relatedgreenhousegassource,sinkandreservoir

relatedGHGSSR

GHGsource(3.1.2),GHGsink(3.1.3)andGHGreservoir(3.1.4)thathasmaterialorenergyflowsinto,out

of,orwithintheGHGproject(3.2.3)

Note1toentry:ArelatedGHGSSRisgenerallyupstreamordownstreamfromtheGHGproject,andcanbeeitheronorofftheGHGprojectsite.

Note2toentry:ArelatedGHGSSRalsocanincludeactivitiesrelatedtodesign,constructionanddecommissioningofaGHGproject.

Note3toentry:"Materialflow"isdefinedinISO14051:2011,3.14.

Note4toentry:"Energyflow"isdefinedinISO14040:2006,3.13.

3.1.14

globalwarmingpotential

GWP

index,basedonradiativepropertiesofGHGs(3.1.1),measuringtheradiativeforcingfollowingapulseemissionofaunitmassofagivenGHGinthepresent-dayatmosphereintegratedoverachosentimehorizon,relativetothatofcarbondioxide(CO₂)

Note1toentry:AlistofGHGswiththeirrecognizedGWPsisprovidedinthelatestIntergovernmentalPanelonClimateChange(IPCC)AssessmentReport[11].

3.1.15

carbondioxideequivalent

CO₂e

unitforcomparingtheradiativeforcingofaGHG(3.1.1)tothatofcarbondioxide

3.2TermsrelatingtotheGHGquantificationprocess

3.2.1

greenhousegasstatement

GHGstatement

DEPRECATED:GHGassertion

factualandobjectivedeclarationthatprovidesthesubjectmatterfortheverification(3.4.2)or

validation(3.4.3)

Note1toentry:TheGHGstatementcouldbepresentedatapointintimeorcouldcoveraperiodoftime.

Note2toentry:TheGHGstatementprovidedbytheresponsiblepartyshouldbeclearlyidentifiable,capableofconsistentevaluationormeasurementagainstsuitablecriteriabyaverifier(3.4.4)orvalidator(3.4.5).

Note3toentry:TheGHGstatementcouldbeprovidedinaGHGreport(3.2.4),GHGproject(3.2.3)planorCFPstudyreport."CFPstudyreport"isdefinedinISO14067:2018,

.

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3.2.2

greenhousegasinformationsystem

GHGinformationsystem

policies,processesandprocedurestoestablish,manage,maintainandrecordGHG(3.1.1)information

Note1toentry:Maintainincludestheamendment,removalandadditionofGHGinformation.

3.2.3

greenhousegasproject

GHGproject

activityoractivitiesthataltertheconditionsofaGHGbaseline(3.2.5)andwhichcauseGHGemission

reductions(3.1.Z)orGHGremovalenhancements(3.1.8)

Note1toentry:ActivitycanincludetechnologiesusedtoaltertheconditionsoftheGHGbaseline.

3.2.4

greenhousegasreport

GHGreport

standalonedocumentintendedtocommunicateanorganization'sorGHGproject's(3.2.3)GHG-relatedinformationtoitsintendedusers(3.3.1)

Note1toentry:AGHGreportcanincludeaGHGstatement(3.2.1).

3.2.5

greenhousegasbaseline

GHGbaseline

quantitativereference(s)ofGHGemissions(3.1.5)and/orGHGremovals(3.1.6)thatwouldhaveoccurredintheabsenceofaGHGproject(3.2.3)andprovidesthebaselinescenario(3.2.6)forcomparisonwithprojectGHGemissionsand/orGHGremovals

3.2.6

baselinescenario

hypotheticalreferencecasethatbestrepresentstheconditionsmostlikelytooccurintheabsenceofaproposedGHGproject(3.2.3)

3.2.7

monitoring

continuousorperiodicassessmentofGHGemissions(3.1.5),GHGremovals(3.1.6)orotherGHG-relateddata

3.2.8

uncertainty

parameterassociatedwiththeresultofquantificationthatcharacterizesthedispersionofthevaluesthatcouldbereasonablyattributedtothequantifiedamount

Note1toentry:Uncertaintyinformationtypicallyspecifiesquantitativeestimatesofthelikelydispersionofvaluesandaqualitativedescriptionofthelikelycausesofthedispersionandcanbeincludedinagreenhousegasreport.

3.3Termsrelatingtoorganizationsandinterestedparties

3.3.1

intendeduser

individualororganizationidentifiedbythosereportingGHG-relatedinformationasbeingtheonewhoreliesonthatinformationtomakedecisions

Note1toentry:Theintendedusercanbetheclient,theresponsibleparty,GHGprogramme(3.3.4)administrators,regulators,thefinancialcommunityorotheraffectedinterestedparties(3.3.3),suchaslocalcommunities,governmentdepartmentsornon-governmentalorganizations.

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3.3.2

greenhousegasprojectproponent

GHGprojectproponent

individualororganizationthathasoverallcontrolandresponsibilityforaGHGproject(3.2.3)

Note1toentry:Theterm“projectproponent”isalsousedsynonymouslyinthetext.

3.3.3

interestedparty

personororganizationthatcanaffect,beaffectedby,orperceiveitselftobeaffectedbyadecisionoractivity

EXAMPLEPersonororganizationthatisaffectedbyorinterestedinthedevelopmentorimplementationofa

GHGproject(3.2.3).

3.3.4

greenhousegasprogramme

GHGprogramme

voluntaryormandatoryinternational,nationalorsubnationalsystemorschemethatregisters,

removalenhancements(3.1.8)outsidetheorganizationorGHGproject(3.2.3)

accountsormanagesGHGemissions(3.1.5),GHGremovals(3.1.6),GHGemissionreductions(3.1.Z)orGHG

3.4Termsrelatingtoverificationandvalidation

3.4.1

levelofassurance

degreeofconfidenceintheGHGstatement(3.2.1)

Note1toentry:Assuranceisprovidedonhistoricalinformation.

3.4.2

verification

processforevaluatingastatementofhistoricaldataandinformationtodetermineifthestatementismateriallycorrectandconformstocriteria

3.4.3