Methodology decision log

Record every judgement that affects the numbers. Verifiers will ask why.

ID	Date	Decision	Options considered	Rationale (principle)	Impact (tCO₂e)	Approved by
D-001		Consolidation approach: operational control	Operational / financial / equity	Relevance: matches where we can act	—
D-002		GWP set: IPCC AR_ 100-yr	AR5 / AR6	Consistency with factor dataset