Principles

Accounting principles (ISO 14064-1, clause 4)

Every methodological decision in this repository should be traceable to one or more of these principles. Record the reasoning in the decision log.

Principle	What it means in practice
Relevance	Choose sources, data and methods that suit the needs of the people who use the report.
Completeness	Include every relevant emission and removal. Justify every exclusion in writing.
Consistency	Use the same methods year on year so results can be compared. Document every change.
Accuracy	Reduce bias and uncertainty as far as is practical.
Transparency	Disclose enough information for a reader to make decisions with confidence.

These apply to the verifier, but they shape what the organisation must provide.

Principle	Implication for us
Independence	The internal reviewer must not have prepared the data they review.
Ethical conduct	—
Fair presentation	Report findings and limitations honestly.
Due professional care	—
Professional judgement	Expect the verifier to challenge estimates and assumptions.
Evidence-based approach	Every reported number must trace to evidence. See the evidence index.