GHG Training - HackMD

# General GHG knowledge ## Activity data, emission factors, and global warming potential GHG activity data * quantitative measure of activity that results in a GHG emission or GHG removal. In a project, activity data is normally presented in a monitoring plan Emission factor * coefficient relating GHG activity data with the GHG emission. In a project activity, the emission factor is used within the methodology to transform some monitoring parameters into GHG baseline, project or leakage emissions Global warming potential * index, based on radiative properties of GHGs, measuring the radiative forcing following a pulse emission of a unit mass of a given GHG in the present-day atmosphere integrated over a chosen time horizon, relative to that of carbon dioxide (CO2) ## Materiality Concept Materiality * concept that individual misstatements or the aggregation of misstatements could influence the intended users’ decision Material information * A piece of information, the omission, misstatement or erroneous reporting of which could change a decision by the Board. Materiality * An auditing concept to be applied by the Designated Operational Entitites (DOEs) in verifications in order to detect errors, omissions or misstatements in GHG emission reductions or net anthropogenic GHG removals by sinks being claimed by project participants in monitoring reports for CDM project activities and PoA *Every error that is found must be corrected, independently if the error is material or not* ## Key principle Relevance * Select methodologies appropriate to the needs of the intended user Completeness * Include all relevant GHG emissions and removals Consistency * Enable meaningful comparisons in GHG-related information Accuracy * Reduce bias and uncertainties as far as is practical Transparency * Disclose sufficient and appropriate GHG-related information Conservativeness * Use conservative assumptions, values and procedures to ensure that GHG emission reductions or removal enhancements are not over-estimated. ## ISO norms *Relationship between the norms* ISO 14064-1:2018 * GHG reporting and removal guidance at the organization level ISO 14064-2:2019 * GHG reporting and removal guidance at the project level ISO 14064-3:2019 * Specification guidance for verification and validations (i.e., auditors) of greenhouse gas statements *Defines the requirements for the auditors* ISO 14065:2020 * General principles and requirements for bodies validating and verifying environmental information ISO 14065:2013 * Greenhouse gases — Requirements for greenhouse gas validation and verification bodies for use in accreditation or other forms of recognition ## ANSI accreditation Sectoral Scopes Sectoral scopes ANSI project level sectors 1. GHG emission reductions from fuel combustion * Covers all projects related to renewable energy 2. GHG emission reductions from industrial processes (non-combustion, chemical reaction, fugitive and others) 3. Land use, Land Use Change and Forestry 4. Carbon Capture and Storage 5. Livestock 6. Waste Handling and Disposal ISO14065 Guidance for verifiers and validators to be accredited and/or recognized ## Stakeholder comments ### Definitions interested party, stakeholder * person or organization that can affect, be affected by a decision or activity validator or verifier impartiality * confirms and understands the needs and expectations of customers and other stakeholders ### Assessment 1. Determine stakeholders 2. Include stakeholders to assessment plan 3. Results * Any negative or positive comment received by a stakeholder will be discussed with the auditee to assure transparency and impartiality Glossary GS - [Gold Standard](https://https://www.goldstandard.org/sites/default/files/documents/gs-validation-verficiation-manual-cer-v.1.pdf) VCS - [Verified Carbon Standard- Verra](https://verra.org/programs/verified-carbon-standard/vcs-program-details/) # Principles of Auditing ## General auditor principles Qualities of any auditor should have: 1. Impartiality * objective and does not introduce bias * audit result is independent of the client and/or auditee 2. Evidence-based approach * Results should be reproducible 3. Fair presentation * Easy comprehension of audit results as tated in the report 4. Documentation * Every step can be audited anytime 5. Conservativeness * Any decision is based on a fair approach, avoiding over-underestimation ### Requirements for every project #### ISO 14065:2013 (Deployment of personnel) Team must have the knowledge of: * eligibility and VV requirements as well as local relevant requirements * sufficient technical expertise to cover * data information auditing expertise * assess GHG information systems * design sampling plans - random sampling * analyze risks, identify failures * assess impact on materiality * for validation team * determine baseline, leakage / permanence and project scenarios * determine additionality * for verification team * evaluate consistency with validated plan ## Personal skills and attributes ### ISO 14066:2011 Principles (Personal skills and attributes) Independency * free from bias and conflict of interest * a change of team leader every 3 years to remove conflict of interest of the team leader. Maintaining objectivity Integrity Fair presentation Due professional care and due professional judgement * evidence-based * being skeptic * don't use the term "I think, I thought". Have a better judgement call Evidence-based approach * evidence is verifiable ### ISO 14066:2011 Annex F Personal behavior of auditors Ethical- fair and truthful Open-minded - considers alternative ideas Diplomatic - dealing with people Observant Perceptive - able to understand context Adaptable - adjusting readily Tenacious - persistence and focused Decisive - timely conclusion Self-reliant - functions independently Acting with fortitude - responsible and ethical Well organized Open to improvement Culturally sensitive Team player ### ISO 14066:2011 Generic GHG program knowledge Validation/verification team shall have GHG programme knowledge: * Eligibility requirements * Legal requirement * Implementation in different jurisdictions * Restrictions associated with geographical locations - relevant for forestry and agricultural activities * Validation and / or verification requirements * Scope of GHG emissions subject to reporting # Audit Process ## Generic Audit process ### ISO 14064-3:2019 1. Contract * Define the scope of work * selection of audit team 2. Validation / Verification planning * document review * risk assessment * evidence gathering plan * validation/verification plan (on-site or remote) 3. Validation / Verification execution * perform audit * state findings * perform first independent review * assures that the document is understandable * compliance to all requirements 4. Completion of Validation / Verification * Assess responses to findings * Assess changes on documents * prepare validation/verification report 5. Independent review 6. Issuance of opinion * Final approval and signature of report / certificate *How many rounds for the assessments of findings and changes on documents* Normally stated in the contract, but generally maximum of 2 rounds. *How many independent reviews are needed?* Normally, not more than 2 rounds Additional fees for new rounds of review are not allowed. If new reviews are needed, the contract must be closed. Then, a new contract shall be commenced ## On-site Audit process ### ISO 19011:2018 1. Appointees shall assign additional people as guides for logistics 2. Conduct opening meeting * confirm audit plan * introduction of parties involved * introduction of formal communication channels * discuss confidentiality issues * identify conditions under which the audit may be terminated 3. Communicating during audit * proper channels on progress, significant findings, or concerns * evidence of non-compliance and risk must be reported without delay * when evidence are not sufficient, change of audit plan or termination of the audit * any change in the audit plan must be presented to the client and the auditee 4. Audit information availability and access * audit information must be accessible 5. Reviewing documented information while conducting audit * check document conformity 6. Collect and verify information * only verifiable information can be acceppted as evidence * all evidences leading to a finding must be recorded 7. Generating audit findings * audit can indicate conformity or noncomformity with audit criteria * nonconformity should be revised with the auditee for acknowledgment and confirmation 8. Determining audit conlusions * review findings, agree on conclusions and discuss follow-up audit * conduct closing meeting * define post-audit activities ## Remote Audit methods ### ISO 19011:2018 1. Interactive communication (e.g. MS Teams) * conducting interviews * observing activities * completing checklist * conducting document review 2. Virtual audit activities * ask for permission to take screenshots Best practice: * time and software should be clarified and tested upfront * participants should be defines ## Audit Techniques ### ISO 14064-3:2019 1. observation 2. inquiry 3. analytical testing - assess the data, analysis 4. confirmation - positive result of an inquiry 5. examination - assess compliance 6. recalculations - done where direct examination of formulas 7. tracing and retracing - reproducible results 8. control testing - assessment of the effectiveness of the operation 9. estimating testing - check appropriateness, applicability, and consistency 10. sampling - collecting, compiling, evaluating, reporting, and documenting of data 11. cross checking - comparison with other sources 12. reconciliated - calculated aggregated values to compare with other evidences # Validation ## Scopes / Methodologies / Tools ### Sectoral Scopes GS changed their sectoral scopes, deviating from UNFCCC (also appicable for Verra) 1. Community Services SC is also concerned in this following scopes: * Energy industries (renewable / non-renewable sources) * Energy distribution * Energy demand 3. Renewable energy * Energy industries (renewable / non-renewable sources) 5. Land Use & Forest Check activity requirements in GS website ### Methodologies The biggest amount of methodologies are available under CDM (Clean Development Mechanism) * 92 large scale * 25 consolidated * 100 small scale * 1 large scale and 1 consolidate LUF methodology * 2 small scale VCS has 43 methodologies and 6 CDM revised GS has 33 methodologies ### Tools Every scheme owner (UNFCCC, Verra, GSF) has developed different tools Biggest tools are coming from CDM * 33 tools for all projects * 10 tool specific for Land-use and Forestry (LUF) activities ## Key Definitions Uncertainty Level of assurance - degree of confidence in the GHG statement precision vs accuract ## Characteristics of the GHG-related activities ### ISO 14064-3:2019 1. Recognition - GHG-related activity meets eligibility criteria specified by the intended user 2. Ownserhip - validator is responsible whether the responsible party owns or has the right to claim emission reductions or removal 3. GHG Boundary - asses whether the boundaries set by the responsible party are appropriate to ensure it contains all relevant sources, sinks, and reservoirs (SSRs) 4. baseline scenario selection 5. activity measurements - validator shall assess operational conditions determining how they will produce accurate, complete, and conservative estimates 6. secondary effects - material economic effects happening outside of the project. Check wheter this changes are material, then they should be considered. 7. Quantification methodologies and measurements - Asses the correct application of quantification methodology. 8. GHG information system and controls * identify relevent measurements and compare with methodology * confirm emission factors * data management * assess risks of misreporting 9. GHG Functional equivalence - assess that the project and baseline are functionally equivalent (e.g. for energy production, functional unit is Megawatt hour) 10. Sensitivity - identify assumptions with high potential for change. What might change and how it affects materiality. ## Programme registration process **Gold standard** 1. Project inception by PD 2. Stakeholder consultation by PD 3. Submit preliminary review 4. Listing to GS Registry 5. GS-VVB appointment 6. Validation activity 7. Submission of Validation Report 8. Project review (6 weeks) 9. Project design certification **VCS** 1. Selecting methodology 2. Open account in Verra registry 3. Complete VCS Project description template 4. 30 days public comment 5. validation 6. submit for registration *VCS is almost similar to GS except without the preliminary approach* # Validation and Additionality Baseline ## Definition **Additionality** * mitigation activity are additional if activity would not have taken place in the absence of the added incentive created by the carbon credits. * additional to business-as-usual scenario * genuine carbon offset should be additional **Baseline** GHG baseline * quantitative reference of GHG emissions and/or GHG removals that would have occured in the absence of a GHG project and provides the baseline scenario for comparison with project GHG emissions and/or GHG removals baseline scenerio * conditions most likely to occur in the absence of a proposed GHG project ## Additionality Tools & requirements ### Additionality CDM Methodological tools - e.g. Tool 01 tool for demonstration and assessment of additionality (see slides for more examples) Stepwise approach is used for additionality for large scale projects * Step 0 - determine if activity is first-of-its-kind (tool 23) Main issues 1. geographical area - default is the entire country 2. different technologies * Step 1 - identification of alternatives to the project activity * assessment alternatives require professional due diligence * consider existing technology and context * knowledge of national laws * step 2 - investment analysis (tool 27) * step 3 - barriers analysis * demonstrate the different barriers preventing the implementation of the project, and at least one alternative is possible. How the issuance of credits can alleviate the barriers (done alongside step 2) * step 4 - common practice analysis (tool 24) * considered as a credibility check * similar projects with similar activities should apply the same measure, energy source, and output for comparability ## Investment analysis **Additionality** * calculation period shall cover the technical lifetime (end-life) * input values shall be valid at the time of investment * difference between Project internal rate of return (IRR) and Equity IRR * appropriate benchmark *Several international entities have criticized the additionality of lots of project* ## Baseline * Every methodology address the baseline assessment in a very specific way * Tool 02 - Combined tool to identify the baseline scenario and demonstrate additionality * Reuirement to define a baseline depending on the alternative scenarios * if only one alternative scenario is available, then that is the baseline * if several alternatives are available, alternative with the lowest emission is the baseline * if baseline is only determined after investment comparison, baseline scenario is the most economically or financially attractive Baseline examples: Technologies and Practices to Displace Decentralized Thermal Energy Consumption’s (TPDDTEC) methodology * defines baseline scenario as the existing technology/practice use and fuel consumption patterns for the type of service provided by the project Emission Reductions from Safe Drinking Water Supply * baseline scenario is that users would have boiled water for drinking in the absence of the project activity # Verification ## Definitions 1. level of assurance - degree of confidence in the GHG statement * reasonable assurance - verification activities have been designed to provide a high but not absolute level of assurance on historical data and information * limited assurance - verification activities have been designed to provide a reduced level of assurance on historical data and information 2. verification - process of evaluating a statement of historical data and information and to determine if the statement is materially correct 3. material misstatement - individual misstatement or the aggregate of actual misstatements in the GHG statement that could affect the decisions of the intended users. 4. analytical procedure - evaluation of GHG information made by an analysis of plausisble relationships among GHG and non-GHG data 5. test - audit technique used to assess a characteristic of items in a sampled population of GHG data and information against validation or verification criteria ## Verification of project implementation Verification ISO 14064-3:2019 Annex B * all verification activities are performed with a reasonable level of assurance * limited level of assurance should not be used at the beginning of an assurance programme. * Classification of risks * Occurence - within or outside the boundary * completeness - missing data, emissions, sources, etc. * accuracy - no correct quantification * cut-off - mixing of reporting periods and data * classification - wrong reporting of data *See [Risk Analysis and Evidence Gathering Plan template](https://sustaincertcom.sharepoint.com/:w:/s/SustainCERTQMS/Ebp2Q1vy0bdBsVvsrrACpVgB04ffbfwKYKin5cyCwlIPTg?e=XHCxtQ) for more details.* * evidence-gathering plan - depth is mainly derived from the level of assurance and materiality * analytical procedures - inconsistencies must be assessed through the data gathering plan * estimates - must be within an acceptable range to evaluate the responsible party's estimate * aggregation of the GHG statement - aggregated information shall be verified as a whole * further evidence-gathering activities - shall be re-assess every time a non-conformity is established Verification implementation * Evaluate any forward action request or unclarities from the validation process * Comparison between validated project design to the implemented one * Conformity with any new requirement shall be evaluated ## Issuance process GS issuance process 1. Project design certification 2. PD monitors and mesures GHG emission reductions 3. GS-VVB conducts verification 4. GS performance review 5. PD appoints VVB who submits re-validation opinion for certification renewal before 5 year anniversary VCS (Verra) issuance process 1. PD monitors and measures GHG emission reduticons 2. PD complete the monitoring report template 3. Verification is performed by a VVB 4. Verification is approved by Verra 5. Issuance requests from the PD to the Verra registry is submitted ## Verification procedure and Site visit plan *see [Validation Verification procedure](https://hackmd.io/uNbLVsPyShmtG-UgTyRA1A) for in-depth details* ## Metrological aspect of monitoring Monitoring parameter 1. Assess all metering equipment * calibration document availability * take note of correction values * installed equipment must be checked * measured data available on-site must support crosschecks 2. Assesment of surveys / sampling data * ensure clear sampling plan and approach * methodoligies used must be assessed and verified * data should be retraceable * sampling of raw data ## Data trail Data * complete record by which GHG information can be traced to the GHG source * verifier is responsible for determing the existence of data trails for material emissions, removals, and/or storage. * data management and control system Best practice approach: 1. take material result and assess the input values to obtain this result 2. examine if calculations are correct 3. identify most relevant inputs and assess how it is obtained 4. perform step 2 and 3 until the source is a raw data 5. assess how the raw data is generated 6. only when the source is clear you can perform any verification of raw data ## Auditing results Checklist * a tool to support the auditor to standardize the assessment results and to support the coverage of all requirements * normally references the requirements to assess conformity List of findings * Can be expressed in different forms depending on the situation ### CDM established standard findings for carbon projects: **Corrective Action Request (CAR)** * Non-compliance with the registered monitoring plan. The applied methodologies, standard baselines, and other methodologigal regulatory documents found in monitoring and reporting has not been sufficiently documented by the PD. * Evidence provided to prove conformity is insufficient. * modifications to the implementation, operation, and monitoring of the registered project activity has not been sufficiently documented * mistakes in applying assumptions, data or calculations of GHG emission reductions that will impact the quantity of emission reductions or removals * issues identified in a Forward Action Request (FAR) during the validation to be verified during the verification part have not been resolved. **Clarification Request (CL)** * information is insufficient or not clear enough to determine whether the applicable rules and requirements have been met. **Forward Action Request (FAR)** * monitoring and reporting require attention and/or adjustment for the next verification period Notes: * Substantiate evidence to establish a finding * Explicitly mention the requirement against which the evidence shows no compliance * Do not give advise or give and consultancy regarding how to solve the finding * Assessment of responses shall be performed using additional evidence / clarity submitted with the response * Any CAR and CL shall be cloased before creating a positive report # Validation and Verification I ## Additional validation activities ### Deviation * Change required or implemented, as applicable, by a PD to either: (a) an approved methodology, prior to registration of a CFM project activity or PoA; or (b) the implementation of the CDM project activity or PoA when compared against the monitoring plan as described in the registered PDD or CPA-DD or the monitoring methodology *The acceptance of such change is subject to Board approval, in accordance with the CDM rules and requirements* GS Approach see. Page [6](https://sustaincertcom.sharepoint.com/sites/SustainCERTQMS/Templates/Forms/AllItems.aspx?id=%2Fsites%2FSustainCERTQMS%2FTemplates%2FUnit%20Knowledge%20Material%2FGHG%20training%202022%2F08%5FValidation%5FVerification%5FPart%201%2Epdf&parent=%2Fsites%2FSustainCERTQMS%2FTemplates%2FUnit%20Knowledge%20Material%2FGHG%20training%202022&p=true&ga=1) of lecture slides for deviation workflow process * Requires the VVB to confirm complieance with the requirement: * PD shall explain the nature, scope, extend, and duration of the non-conformity * PD shall: * propose alternative monitoring, conservative assumptions, or discount factors * apply most conservative values when no alternative monitoring is proposed * apply zero baseline and/or * apply maximum capacity for project emissions * for electricity, add 10% for transmission losses ### Design Change CDM project cycle procedure * If design changes have occured or are excepted to occur to a registered CDM project, project participant shall prepare a revised Project Design Document (PDD) reflecting the changes and submit it together with supporting documentation. GS Design change approach 1. PD submits the following documents: * updated PDD reflecting the actual or proposed changes * Design Change Memo including reasons for the changes * VVB opinion (where required) 2. VVB assess: * corrections * changes to the start date of the crediting period * update and/or permanent changes to the monitoring plan * changes to the project design 3. Requirements Any change shall comply with all requirements, following aspects shall be assessed: * additionality * applicability of the methodology * compliance with monitoring plan and methodology * level of accuracy and completeness in the new monitoring plan in comparison to the registered monitoring plan * scale of the project activity * stakeholder comments on the change * sustainable development criteria * safeguarding assessment * legislation 4. Corrections * only parameters that involve changes in the project information that affect the design of the project are considered. 5. Changes to start date (more than one year) * Assure that no changes occured resulting in less conservative baseline or update baseline * assure that the project remains additional 6. Changes in monitoring plan * assure compliance to applied methodology and no reduction of accuracy is expected 7. Changes to project design * Increase capacity * Large scale projects - up to 20% increment acceptable or full increment if it is out of control of the project * small scale full increment is allowed if small scale threshold is kept the same. Applies for microscale ## Key aspects of Program of Activities (PoAs) ### Definition Programme of Activities (PoA) * A voluntary coordinated action by a private or public entity which coordinates and implements any policy/measure or stated goal (i.e., incentive schemes and voluntary programmes) that leads to GHG emission reductions or net anthropogenic GHG removals by sinks that are additional to any that would occur in the absence of the PoA, via an unlimited number of CPAs Component Project Activity (CPA) * A single measure, or a set of interrelated measures under a CDM PoA, to reduce emissions by sources or result in net anthropogenic GHG removals by sinks, applied within a designated area defined in the baseline methodology #### GS definitons PoA * a set of related activities with a common objective submitted to Gold Standard Real case Verirified Project Activity (VPA) * An actual activity implemented/proposed to be implemented under a PoA that sets out a specific regulatory and design framework to be followed by similar regular VPAs. It is distinguished with other real case VPAs based on aspects like; technology/measure types, host country, end user type etc. Regular VPA * An activity involving single measure or a set of interrelated measures implemented under a PoA that follow the framework/requirements set out by an associated real case VPA and PoA. *see diagram in [slide 17](https://sustaincertcom.sharepoint.com/sites/SustainCERTQMS/Templates/Forms/AllItems.aspx?id=%2Fsites%2FSustainCERTQMS%2FTemplates%2FUnit%20Knowledge%20Material%2FGHG%20training%202022%2F08%5FValidation%5FVerification%5FPart%201%2Epdf&parent=%2Fsites%2FSustainCERTQMS%2FTemplates%2FUnit%20Knowledge%20Material%2FGHG%20training%202022&p=true&ga=1) of the lecture* #### GS special PoA requirements * Consideration is assessed at VPA level * PoA and each VPA shall have its own GS ID * Naming of real case VPA includes the PoA GS ID * Naming of regular VPA includes the real case VPA GS ID followed by the POA GS * Scale is determined at the real VPA level * Geographical boundary is defined at PoA level * Additionality is demonstrated at PoA level, the eligibility criteria for inclusion of VPAs shall include conditions to demonstrate additionality at VPA level * Safeguarding assessment and contributions to SDGs shall be conducted at VPA level * Stakeholder shall be conducted at both levels PoA and VPA * Methodology is at VPA level, the PoA registration shall include real case VPA DD for each methodology or methodology combinations * Different methodologies are possible to be implemented as far as it is demonstrated that it is to realize the policy or goal of the PoA ### Program of Activities #### GS special PoA requirements * Eligibility criteria for inclusion at PoA level * Geographical boundaries * Condition to avoid double counting * Condition to check start date of VPA * Condition to assure compliance with methodology and demonstration of additionality * Eligibility criteria per technology/measure or combination of them at real case VPA * New real case VPA can be included at any time * A VPA shall be limited to only one of the host countries * Conditions to systematically demonstrate Additionality shall be included in the real case VPA * Safeguarding assessment shall be done at real case VPA level and might be exempted for regular VPAs * SDGs impact assessment shall be conducted at real case VPA level and CME can conduct for a group of regular VPAs a sampling approach * The real case VPA shall include the approach chosen for site-visits in view of the inclusion of future regular VPAs * If a batch of VPAs corresponding to one real case VPAs is submitted as part of single monitoring report, the sampling may be conducted at the level of the batch or each VPA. For the limit on overall number of VPAs that can be included in a batch refer to applicable methodology * Preliminary review for PoA and its real case VPAs is performed * Verification and Performance Review is only at VPA level # Validation and Verification II ## Carbon standards and related standards ### Carbon Offset Programs #### Compliance (Run by governmental bodies) * Clean Development Mechanism (CDM) – Developing countries * Joint Implementation (JI) – Developed countries * California Compliance Offset Program - United States * Regional Greenhouse Gas Initiative (RGGI) – Northeast United States * Alberta Emission Offset Program (AEOP) – Alberta Canada #### Voluntary (run by NGOs) * American Carbon Registry – United States * Climate Action Reserve (CAR) – United States, Mexico * The Gold Standard – International * Plan Vivo – International * The Verified Carbon Standard – International ### UNFCCC Mechanism * Clean Development Mechanism (CDM) * Based on the Kyoto Protocol * The biggest projects and methodologies development * No clarity on further use after end of 2020 * Joint Implementation (JI) * Based on the Kyoto Protocol * Had 2 different tracks * No further activities since 2012 * Emissions Trading Scheme * Based on the Kyoto Protocol * Country emissions as assigned amount units (AAUs) * Mainly used in Europe (EUETS) ### Voluntary Schemes * American Carbon Registry * Active in the California Cap-and-Trade (compliance market) * Active in CORSIA under ICAO (compliance market) * Voluntary carbon * Projects include land use, HFCs, Methane avoidance, Transport, CCS, etc. * Ca. 15 methodologies * Climate Action Reserve (CAR) * Active in the California Cap-and-Trade (compliance market) * Active in CORSIA under ICAO (compliance market) * No validation required * Projects included mainly land use but also methane capture and destruction * 23 methodologies * Plan Vivo * Only for Land Use projects * For smallholders and community conservation and restoration projects * No approved methodologies, 8 methodologies ongoing public consultation * 28 projects registered * Other standards * Climate, Community & Biodiversity (CCB) Program * Architecture for REDD+ Transactions (ART) * China GHG Voluntary Emission Reduction Program * Global Carbon Council (GCC) ## SustainCERT Templates 1. [Validation Findings](https://sustaincertcom.sharepoint.com/:w:/s/SustainCERTQMS/EbBadSPqDk5ArSvQ7Jr9pvMBb1TCypdlgu0KhDex3zvV2A?e=ijUs0P) * Include requirements comming mainly from: * Principle and Requirements * Some Rule Clarifications, Rule Updates * Microscale Project requirements * PoA requirements * GHG requirements * Methodologies * Stakeholder consultation requirements * Safeguarding principle requirements * ISO relevant requirements 3. [Verification Findings](https://sustaincertcom.sharepoint.com/:w:/s/SustainCERTQMS/EXavNcBBMfFKr_fVAloDaXsB5xiZYwD2qfLPDREBaj-R7A?e=803egK) * Include requirements comming mainly from: * Principle and Requirements * Some Rule Clarifications, Rule Updates * Microscale Project requirements * PoA requirements * GHG requirements * Methodologies * Stakeholder consultation requirements * Safeguarding principle requirements * Design Change requirements * ISO relevant requirements 5. [Validation and Verification Report Guide](https://sustaincertcom.sharepoint.com/:w:/s/SustainCERTQMS/EXwPCIiZx2FNrVenMgUd5kAB65iKlFNIcfnoZg0-gJJ6Ag?e=zC2qdR) * Cover page * Table of contents * Objective and criteria * Scope * Team composition * Project information * Opinion * Conclusion * Validated/Verified values * Approval (including signature) * Methodology * Including details of site visit and reference to audit technique template * Includes complete protocol

Syntax	Example	Reference
# Header	Header	基本排版
- Unordered List	Unordered List
1. Ordered List	Ordered List
- [ ] Todo List	Todo List
> Blockquote	Blockquote
Bold font	Bold font
Italics font	Italics font
~~Strikethrough~~	~~Strikethrough~~
19^th^	19^th
H~2~O	H₂O
++Inserted text++	Inserted text
==Marked text==	Marked text
[link text](https:// "title")	Link
![image alt](https:// "title")	Image
`Code`	`Code`	在筆記中貼入程式碼
```javascript var i = 0; ```	`var i = 0;`
:smile:		Emoji list
{%youtube youtube_id %}	Externals
$L^aT_eX$	L^aT_eX
:::info This is a alert area. :::	This is a alert area.