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Emission Reduction

Verification Report

V3.1 - 2020

GLOBAL CARBON TRUST

Emission Reduction Verification Report

Emission Reduction Verification Report

2 of 24

Global Carbon Council

2 of 24

Global Carbon Council

Contents

COVER PAGE5

Emission Reduction Verification Report form (ERVR)5

1.EMISSION REDUCTION VERIFICATION REPORT9

Section A.Executive summary9

Section B.Emission Reduction Verification team9

B.1.Emission Reduction Verification team member9

B.2.Technical reviewer and approver of the Emission Reduction Verification report9

Section C.Application of materiality10

C.1.Consideration of materiality in planning the verification10

C.2.Consideration of materiality in conducting the verification10

Section D.Means of Verification10

D.1.Desk/document review10

D.2.On-site inspection10

D.3.Interviews10

D.4.Sampling approach10

D.5.Clarification request (CLs), corrective action request (CARs) and forward action request (FARs) raised10

Section E.Emission Reduction Verification findings11

E.1.Compliance of the project monitoring report with the monitoring report form and instructions for filling monitoring report form11

E.2.Remaining forward action requests from Project Verification and/or previous Emission Reduction verifications11

E.3.Compliance of the project implementation and operation with the registered PSF11

E.4.Compliance of the registered project monitoring plan with applied methodologies, applied standardized baselines, and other applied methodological regulatory documents11

E.5.Compliance of monitoring activities with the registered monitoring plan in PSF12

E.5.1Data and parameters fixed ex ante12

E.5.2Data and parameters monitored12

E.5.3Implementation of sampling plan12

E.6.Compliance with the calibration frequency requirements for measuring instruments12

E.7.Assessment of data and calculation of emission reductions or net removals12

E.7.1Calculation of baseline GHG emissions or baseline net GHG removals by sinks12

E.7.2Calculation of project GHG emissions or actual net anthropogenic GHG removals by sinks12

E.7.3Calculation of leakage GHG emissions13

E.7.4Summary calculation of GHG emission reductions or net anthropogenic GHG removals by sinks13

E.7.5Comparison of actual GHG emission reductions or net anthropogenic GHG removals by sinks with estimates in registered PSF13

E.7.6Remarks on difference from estimated value in registered PSF13

E.7.7Actual GHG emission reductions or net anthropogenic GHG removals by sinks during the period from 1 January 2016 onwards13

E.8.Assessment of Environmental Safeguards (E+)13

E.9.Assessment of reported Social Safeguards (S+)13

E.10.Assessment of reported Sustainable development Goals (SDG+)13

E.11.Assessment of reported authorization on Double Counting from Host Country (for CORSIA)14

E.12.Assessment of reported CORSIA Eligibility (C+)14

Section F.Internal quality control14

Section G.Emission Reduction Verification opinion14

Section H.Certification statement14

Appendix 1.Abbreviations15

Appendix 2.Competence of team members and technical reviewers15

Appendix 3.Documents reviewed or referenced15

Appendix 4.Clarification request, corrective action request and forward action request15

2. INSTRUCTIONS17

COVER PAGEEmission Reduction Verification Report form (ERVR)

Complete this form in accordance with the instructions.

BASIC INFORMATION

Name of approved GCC Emission Reduction Verifier / Reference No.

(also provide weblink of approved GCC Certificate)

Type of Accreditation

|_|Individual Track[footnoteRef:1] [1: Note: GCC Verifier under Individual tack is not eligible to conduct verifications for the GCC project that intends to supply carbon credits (ACCs) for CORSIA requirements.]

|_|CDM Accreditation

|_|ISO 14065 Accreditation

Provide details (if any) below for the boxes ticked above including the name of the entity that provided the accreditation and the date of validity (DD/MM/YYYY to DD/MM/YYYY) of the approval. Also provide the weblink of the active accreditation certificate and approval.

Approved GCC Scopes and GHG Sectoral scopes for Emission Reduction Verification

Validity of GCC approval of Verifier

DD/MM/YYYY to DD/MM/YYYY

Title of the project activity, Completion date and Version number of the registered PSF to which this report applies

GCC Project Registration Number

Monitoring Period

DD/MM/YYYY to DD/MM/YYYY

Title, Completion date and Version number of the Project Monitoring Report to which this report applies

Project Type[footnoteRef:2] as per the registered PSF [2: Project Types defined in Project Standard and Program Definitions on GCC website.]

(Tick applicable project type)

|_| Type A:

|_| Type A1

|_| Type A2

|_| Type B – De-registered CDM Projects:

|_| Type B1

|_| Type[footnoteRef:3] B2 [3: GCC Project Verifier shall conduct Project Verification for all project types except B2. ]

Name of Entity requesting verification service

(can be Project Owners themselves or any Entity having authorization of Project Owners)

Contact details of the representative of the Entity, requesting verification service

(Focal Point assigned for all communications)

Country where project is located

GPS coordinates of the Project site(s)

Applied methodologies

(approved methodologies of GCC or CDM can be used)

GHG Sectoral scopes linked to the applied methodologies

Verification Criteria:

Mandatory requirements to be assessed

|X|ISO 14064-2, ISO14064-3

|X|GCC Rules and Requirements

|X|Applicable Approved Methodology/ies

|X|Registered PSF

|X|GCC Emission Reduction Verification Report

|X|Project Monitoring Report

|X|Others (please mention below)

Verification Criteria:

Optional requirements to be assessed

|_| CDM Registered PDD (for type B projects only)

|_| CDM Verification Reports (for type B projects only)

|_|Environmental Safeguards Standard and do-no-harm criteria

|_|Social Safeguards Standard do-no-harm criteria

|_|United Nations Sustainable Development Goals (in additional to SDG 13)

|_|CORSIA requirements

Emission Reduction Verifier Confirmation:

The GCC Emission Reduction Verifier, for the chosen monitoring period, has verified the GCC project activity and therefore confirms the following:

The GCC Emission Reduction Verifier [Name of the GCC Verifier], certifies the following with respect to the registered GCC Project Activity [Title of the GCC Project Activity], with registration number [XXXX], for the chosen monitoring period from [DDMMYYYY] to [DDMMYYYY]:

|X| The Project Owner has implemented the Project Activity as indicated in the registered Project Submission Form (version XX, dated DDMMYYYY) and as reported in the Project Monitoring Report (version XX, dated DDMMYYYY);

|X| The Project Activity has resulted in GHG emission reductions totalling [XXXX] t CO2eq, which are additional to the reductions that would have occurred in absence of the Project Activity and is in compliance with all applicable GCC rules, including ISO 14064-2 and ISO 14064-3.

|_| The Project Activity has not caused any net harm to the environment and/or society and is in compliance with the Environmental and Social Safeguards Standard, and therefore achieves the following labels:

|_|Environmental No-net-harm Label (E+)

|_|Social No-net-harm Label (S+)

|_| The Project Activity has made contributions to achieving a total of [XX] of the United Nations Sustainability Development Goals (SDGs) and is in compliance with the Project Sustainability Standard, and has contributed to achieving a total of [XX] SDGs, with the following[footnoteRef:4] SDG certification label (SDG+): [4: SDG Certification labels: Bronze label (1 star): by achieving 2 out of 17 SDGs; Silver label (2 star): by achieving 3 out of 17 SDGs; Gold label (3 star): by achieving 4 out of 17 SDGs; Platinum label (4 star): by achieving 5 out of 17 SDGs; and Diamond label (5 star): by achieving more than 5 out of 17 SDGs.]

|_|Bronze SDG Label

|_|Silver SDG Label

|_|Gold SDG Label

|_| Platinum SDG Label

|_|Diamond SDG Label

|X| The Project Activity complies with all the applicable GCC rules[footnoteRef:5] and therefore recommends GCC Program to issue [XXXX] Approved Carbon Credits (ACCs) [with above mentioned labels] [without any labels]. [5: “GCC Rules” are defined in Project Definitions and refers to the rules and requirements set out by the GCC program related to GHG emission reductions and its voluntary certification labels and are available on the GCC Program’s public website: https://www.globalcarboncouncil.com/resource-centre.html ]

Emission Reduction Verification Report, reference number and date of approval

Name of the authorised personnel of GCC Emission Reduction Verifier and their signature with date

1. EMISSION REDUCTION VERIFICATION REPORTExecutive summary

>>

Emission Reduction Verification team

>>

A.1. Emission Reduction Verification team member

No.

Role

Type of resource

Last name

First name

Affiliation

(e.g. name of central or other office of GCC Emission Reduction Verifier or outsourced entity)

Involvement in

Desk/document review

On-site inspection

Interviews

Emission Reduction Verification findings

1.

Team Leader

2.

Verifier

..

…

..

Technical Expert

..

…

..

Financial/

Other Expert

..

…

..

Trainee

..

…

A.2. Technical reviewer and approver of the Emission Reduction Verification report

No.

Role

Type of resource

Last name

First name

Affiliation

(e.g. name of central or other office of GCC Emission Reduction Verifier or outsourced entity)

1.

Technical reviewer

…

….

…

Approver

Application of materialityConsideration of materiality in planning the verification

>>

No.

Risk that could lead to material errors, omissions or misstatements

Assessment of the risk

Response to the risk in the verification plan and/or sampling plan

Risk level

Justification

1.

…

Consideration of materiality in conducting the verification

>>

Means of VerificationA.3. Desk/document review

>>

A.4. On-site inspection

Duration of on-site inspection: DD/MM/YYYY to DD/MM/YYYY

No.

Activity performed on-site

Site location

Date

Team member

1.

…

A.5. Interviews

No.

Interview

Date

Subject

Team member

Last name

First name

Affiliation

1.

…

A.6. Sampling approach

>>

A.7. Clarification request (CLs), corrective action request (CARs) and forward action request (FARs) raised

Areas of Emission Reduction Verification findings

Applicable to Project Types

No. of CL

No. of CAR

No. of FAR

Green House Gas (GHG)

Compliance of the project monitoring report with the monitoring report form and instructions for filling monitoring report form

A1, A2, B1, B2

Remaining forward action requests from Project Verification and/or previous Emission Reduction verifications

A1, A2, B1, B2

Compliance of the project implementation and operation with the registered PSF

A1, A2, B1, B2

Compliance of the registered project monitoring plan with the methodologies including applicable tools and standardized baselines

A1, A2, B1, B2

Compliance of monitoring activities with the registered monitoring plan in PSF

A1, A2, B1, B2

Compliance with the calibration frequency requirements for measuring instruments

A1, A2, B1, B2

Assessment of data and calculation of emission reductions or net removals

A1, A2, B1, B2

Others (please specify)

A1, A2, B1, B2

VOLUNTARY CERTIFICATION LABELS

Assessment of reported Environmental Safeguards (E+)

A1, A2, B1

Assessment of reported Social Safeguards (S+)

A1, A2, B1

Assessment of reported Sustainable development Goals (SDG+)

A1, A2, B1

Assessment of reported Authorization on Double Counting from Host Country (only for CORSIA)

A1, A2, B1

Assessment of reported CORSIA Eligibility (C+)

A1, A2, B1

Total

Emission Reduction Verification findingsA.8. Compliance of the project monitoring report with the monitoring report form and instructions for filling monitoring report formMeans of Verification

Findings

Conclusion

A.9. Remaining forward action requests from Project Verification and/or previous Emission Reduction verificationsMeans of Verification

Findings

Conclusion

Compliance of the project implementation and operation with the registered PSFMeans of Verification

Findings

Conclusion

Compliance of the registered project monitoring plan with applied methodologies, applied standardized baselines, and other applied methodological regulatory documents

Means of Verification

Findings

Conclusion

Compliance of monitoring activities with the registered monitoring plan in PSFData and parameters fixed ex ante


Findings

Conclusion

Data and parameters monitoredMeans of Verification

Findings

Conclusion

Implementation of sampling plan


Findings

Conclusion

Compliance with the calibration frequency requirements for measuring instrumentsMeans of Verification

Findings

Conclusion

Assessment of data and calculation of emission reductions or net removalsCalculation of baseline GHG emissions or baseline net GHG removals by sinks

Means of verification

Findings

Conclusion

Calculation of project GHG emissions or actual net anthropogenic GHG removals by sinks


Findings

Conclusion

Calculation of leakage GHG emissions


Findings

Conclusion

Summary calculation of GHG emission reductions or net anthropogenic GHG removals by sinks


Findings

Conclusion

Comparison of actual GHG emission reductions or net anthropogenic GHG removals by sinks with estimates in registered PSF


Findings

Conclusion

Remarks on difference from estimated value in registered PSF


Findings

Conclusion

Actual GHG emission reductions or net anthropogenic GHG removals by sinks during the period from 1 January 2016 onwards


Findings

Conclusion

A.10. Assessment of Environmental Safeguards (E+)


Findings

Conclusion

A.11. Assessment of reported Social Safeguards (S+)


Findings

Conclusion

A.12. Assessment of reported Sustainable development Goals (SDG+)


Findings

Conclusion

A.13. Assessment of reported authorization on Double Counting from Host Country (for CORSIA)


Findings

Conclusion

A.14. Assessment of reported CORSIA Eligibility (C+)


Findings

Conclusion

Internal quality control

>>

Emission Reduction Verification opinion

>>

Certification statement

>>

Abbreviations

Abbreviations

Full texts

Competence of team members and technical reviewers

>>

Documents reviewed or referenced

No.

Author

Title

References to the document

Provider

1

2

3

…

Clarification request, corrective action request and forward action request

Table 1. Remaining FAR from Project verification and/or previous verifications

FAR ID

xx

Section no.

E.2

Date: DD/MM/YYYY

Description of FAR

Project Owner’s response

Date: DD/MM/YYYY

Documentation provided by Project Owner

GCC Emission Reduction Verifier’s assessment

Date: DD/MM/YYYY

Table 2. CL from this verification

CL ID

xx

Section no.

Date: DD/MM/YYYY

Description of CL


Date: DD/MM/YYYY



Date: DD/MM/YYYY

Table 3. CARs from this Emission Reduction Verification

CAR ID

xx

Section no.

Date: DD/MM/YYYY

Description of CAR


Date: DD/MM/YYYY



Date: DD/MM/YYYY

Table 4. FARs from this Emission Reduction Verification

FAR ID

xx

Section no.

Date: DD/MM/YYYY

Description of FAR


Date: DD/MM/YYYY



Date: DD/MM/YYYY

2. INSTRUCTIONS

Instructions for completing this form

General instructions

1. When completing this form[footnoteRef:6], in addition to applying the Verification Standard and Project Standard, consult the ‘Resource Centre’ section of the GCC, website[footnoteRef:7]. This section contains references to all regulatory documents of the GCC Program, such as standards (including methodologies), procedures, tools, templates/forms and the Program Definitions. [6: This form applies to the verification of any type of registered GCC project activity except registered carbon dioxide capture and storage (CCS) project activities.] [7: https://www.globalcarboncouncil.com/resource-centre.html ]

2. The GCC Emission Reduction Verifier shall assess and confirm that the:

(a) Project Owners has completed the Project Monitoring Report form with all the required information, clearly identifying how they have complied with the requirements including the voluntary certification labels and/or market eligibility (e.g., CORSIA) they wish to target;

(b) Information provided by Project Owner’s in the Project Monitoring Report form has been verified to be complete, consistent and correct and in compliance with the Project Standard and the instructions provided in the Project Monitoring Report form; and

(c) Project Owners are aware that the choices made by them in the registered PSF (including on the cover page) and the Project Monitoring Report shall become a package of requirements against which the Emission Reduction Verifier as well as the GCC Operations Team and Steering Committee shall assess and evaluate the Project Activity at this stage of the project cycle.

3. Include, if necessarily, additional information other than that indicated in this form in order to support how the GCC Emission Reduction Verifier has arrived at its Emission Reduction Verification conclusions. This information may include, but need not be limited to tables, graphs and annexes such as an Emission Reduction Verification or a verification protocol.

4. List all the abbreviations used in this Emission Reduction Verification Report in Appendix 1 below.

5. Complete this form in English. Prepare all attached documents in English, or if their originals were prepared in other language, provide a full translation of the relevant sections of these documents in English.

6. Complete this form using the same format without modifying its font, headings or logo, and without any other alteration to the form.

7. Do not modify or delete the tables and their columns in this form. Add rows to the tables as needed. Add additional appendices as needed.

8. If a section of this form is not applicable, explicitly state "N/A" to indicate that the section is left blank intentionally.

9. Use an internationally recognized format for the presentation of values. For example, use digits grouping in thousands and mark a decimal point with a dot (.), not with a comma (,).

10. Complete this form deleting the ‘Instructions for completing this form’.

11. Provide the information requested on the cover page.

12. The GCC Project Verifier(s) shall note that non-compliance with the instructions provided in this document shall lead to non-compliance of the Project Owner(s)/ GCC Project Verifier(s) with the Verification Standard, Project Standard and the applicable GCC documents containing the rules and requirements governing the GCC Program.

SECTION A. Executive summary

1. Provide a brief summary of the project activity (including the purpose and general description and location), scope of the verification, verification process (document review, follow up interviews/site visit, quality control, reporting), appointment of the assessment team and conclusion.

SECTION B. Emission Reduction Verification team

1. Provide details of the verification team, technical reviewer and approver in sections B.1 and B.2. If applicable, also identify any trainees.

2. For “Type of resource” in sections B.1 and B.2, indicate the type of resource of the personnel with the use of one of the following abbreviations referring to the latest version of the “Procedure for Approval of GCC Verifiers”:

(a) IR (Internal Resource);

(b) EI (External Individuals);

(c) OR (Outsourced Resource).

3. Demonstrate how the team meets the competence required for the verification in Appendix 2 below.

SECTION C. Application of materiality

1. If the concept of materiality has been applied in planning and conducting this verification, describe in section C.1 and C.2 how it has been applied in accordance with the applicable verification requirements in the Verification Standard and Project Standard . You may wish to also refer to the CDM resources on materiality[footnoteRef:8] on the examples and flowchart related to planning and conducting verifications. [8: Guideline: Application of materiality in verifications: https://cdm.unfccc.int/Reference/Guidclarif/index.html ]

C.1. Consideration of materiality in planning the verification

1. Describe in the table risks that could lead to material errors, omissions or misstatements, assessment of the risk and response to the risk in the verification plan and/or sampling plan.

2. For “Assessment of the risk”, rank the level of each risk with one of the following options and present the justification on the judgement of the risk level considering the elements of the risk such as its likelihood and impacts:

(a) High;

(b) Medium; or

(c) Low.

C.2. Consideration of materiality in conducting the verification

1. Describe how materiality was applied in determining whether detected errors, omissions or misstatements were material or immaterial either individually or in aggregate.

2. Describe whether and how the verification plan and/or sampling plan were revised to consider the need for further audit procedures due to the nature/type of the errors, omissions or misstatements detected.

SECTION D. Means of verification

D.1. Desk/document review

1. List all documents reviewed or referenced during the verification in Appendix 3 below.

D.2. On-site inspection

1. Summarize activities performed during on-site inspection regarding the verification in the table.

2. If the GCC Emission Reduction Verifier does not conduct an on-site inspection as a means of verification in accordance with the applicable requirements in the Verification Standard and Project Standard, describe the alternative means used and justify that they are sufficient for the purpose of verification.

D.3. Interviews

1. Use the table to summarize all the interviews (i.e. in-person interviews, web/teleconferences, etc.) conducted during the verification.

D.4. Sampling approach

1. Where a sampling approach is used for the verification, summarize the sampling approach used during the verification (e.g. random sampling).

2. Where a sampling approach is used for the verification, include a description of how the sample size was determined and field check was carried out.

D.5. Clarification request (CLs), corrective action request (CARs) and forward action request (FARs) raised

1. Indicate in the table the number of the clarification requests (CLs), corrective action requests (CARs), and forward action requests (FARs) raised in each area of verification findings in SECTION E below.

SECTION E. Emission Reduction Verification findings

1. In sections E.1 to E.12, complete tables to verify the compliance in accordance with the applicable verification requirements in the Verification Standard and Project Standard by describing:

(a) Means of verification: describe how the compliance was verified;

(b) Findings: provide a brief description of the findings. Include in Appendix 4 below details of any CLs, CARs and FARs, if raised;

(c) Conclusion: provide a conclusion on the compliance based on the findings.

E.1. Compliance of the project monitoring report with the monitoring report form and instructions for filling monitoring report form

1. Confirm the compliance of the Project Monitoring report with the valid version of the GCC - Project Monitoring report Form and the instructions therein for filling out the Form.

E.2. Remaining forward action requests from Project Verification and/or previous Emission Reduction verifications

1. Indicate whether any remaining FARs from Project Verification and/or previous verifications have been applied during this monitoring period.

2. If applicable, list the remaining FARs and explain how they have been addressed in Appendix 4 below.

E.3. Compliance of the project implementation and operation with the registered PSF

1. Explain how the project implementation and operation complies with the registered project Submission Form (PSF) in accordance with the applicable verification requirements related to the compliance of the project implementation with the registered PSF in the Verification Standard and Project Standard.

E.4. Compliance of the registered project monitoring plan with applied methodologies, applied standardized baselines, and other applied methodological regulatory documents

1. Explain how the registered project monitoring plan complies with the applied methodologies, the applied standardized baselines, and the other applied methodological documents in accordance with the applicable verification requirements related to the compliance of the monitoring plan with the applied methodologies, the applied standardized baselines and the other applied methodological regulatory documents in the Verification Standard and Project Standard.

E.5. Compliance of monitoring activities with the registered monitoring plan in PSF

1. In sections E.5.1 and E.5.2 above, explain how the monitoring activities comply with the registered monitoring plan in accordance with the applicable verification requirements related to the compliance of monitoring activities with the registered monitoring plan in the Verification Standard and Project Standard.

2. Where the Project Owners applied a sampling approach for the determination of data and parameters monitored, explain in section E.5.3 how the sampling efforts and surveys comply with the validated sampling plan in accordance with the applicable verification requirements related to the compliance of monitoring activities with the registered monitoring plan in the Verification Standard and Project Standard.

E.6. Compliance with the calibration frequency requirements for measuring instruments

1. For each item of data and parameter monitored in section E.5.2 explain how the calibration was conducted at the frequency as specified by the registered monitoring plan, applied methodologies, and applied standardized baselines, Project Standard and the other applied methodological regulatory documents in accordance with the applicable verification requirements related to the compliance with the calibration frequency requirements for measuring instruments in the Verification Standard.

E.7. Assessment of data and calculation of emission reductions or net removals

1. In sections E.7.1 to E.7.5 and E.7.7, explain how the data and calculation of emission reductions or net removals were assessed in accordance with the applicable verification requirements related to the assessment of data and calculation of emission reductions or net removals in the Verification Standard and Project Standard.

2. In section E.7.6, if applicable, explain how the cause of any increase in the actual GHG emission reductions in this monitoring period was assessed in accordance with the applicable verification requirements in the Verification Standard and Project Standard.

E.8. Assessment of Environmental Safeguards (E+)

1. If the Project Owners have monitored Environmental Safeguards of the registered GCC project activity and reflected the results in the Project Monitoring Report, and requested the GCC Emission Reduction Verifier to verify them, explain how it was assessed in accordance with the applicable verification requirements in the Verification Standard and Project Standard.

2. If Project Owner has not chosen to apply for this certification label, indicate ‘Not applicable’.

E.9. Assessment of Social Safeguards (S+)

1. If the Project Owners have monitored Social Safeguards of the registered GCC project activity and reflected the results in the Project Monitoring Report, and requested the GCC Emission Reduction Verifier to verify them, explain how it was assessed in accordance with the applicable verification requirements in the Verification Standard and Project Standard.


E.10. Assessment of Sustainable development Goals (SDG+)

1. If the Project Owners have monitored Sustainable development Goals of the registered GCC project activity and reflected the results in the Project Monitoring Report, and requested the GCC Emission Reduction Verifier to verify them, explain how it was assessed in accordance with the applicable verification requirements in the Verification Standard and Project Standard.


E.11. Assessment of Authorization on Double Counting from Host Country (for CORSIA)

1. If the Project Owners have obtained and provided, a written attestation from the host country’s national focal point or the focal point’s designee, as required by CORSIA Emissions Unit Eligibility Criteria as stated in the registered GCC project activity, and/or reflected the details in the Project Monitoring Report, and requested the GCC Emission Reduction Verifier to verify them, explain how it was assessed in accordance with the applicable verification requirements in the Verification Standard and Project Standard.

2. The GCC Emission Reduction Verifier shall describe how it has assessed that the Project Activity will not lead to double counting of ACCs as required by CORSIA Emissions Unit Eligibility Criteria, Verification Standard and Project Standard.

3. If Project Owner has not chosen to apply for CORSIA, indicate ‘Not applicable’.

E.12. Assessment of CORSIA Eligibility (C+)

1. If the Project Owners have chosen to use ACC for offsetting under CORSIA as per the registered GCC project activity and reflected the results in the Project Monitoring Report, and requested the GCC Emission Reduction Verifier to verify them, explain how it was assessed in accordance with the applicable verification requirements in the Verification Standard and Project Standard.

2. The GCC Emission Reduction Verifier shall describe how it has assessed that the Project Activity has generated ACCs compatible with the requirements of CORSIA Emissions Unit Eligibility Criteria as required by Verification Standard and Project Standard.

3. If Project Owner has not chosen to apply for CORSIA, indicate ‘Not applicable’.

SECTION F. Internal quality control

1. Describe the measures taken to ensure the quality of the verification activities.

SECTION G. Emission Reduction Verification opinion

1. Provide an opinion on the amount of GHG emission reductions or net anthropogenic GHG removals achieved by the project activity and compliance with the certification labels during this monitoring period and whether it complies with all applicable GCC requirements.

SECTION H. Certification statement

1. Provide a certification statement in accordance with the applicable requirements related to the verification and certification report in the Verification Standard and Project Standard.

Appendix 1. Abbreviations

1. Using the table, list all the abbreviations used in this report.

Appendix 2. Competence of team members and technical reviewers

1. Provide documentation to substantiate the required competence of verification team members and technical reviewers.

Appendix 3. Documents reviewed or referenced

1. Using the table, list all documents reviewed or referenced during the verification including GCC regulatory documents.

2. For each document indicate the following:

(a) Title: provide the title of the document. Include the version number, if applicable;

(b) Author: provide the names of the authors. Where the authors belong to the organization(s) that issue the document, provide only the names of the organizations;

(c) References to the document: where applicable, provide the relevant reference to the document such as the dates of completion/publication and URL;

(d) Provider: choose one of the following options to indicate who provided the document to the GCC Emission Reduction Verifier for its review. Select ‘Others’ for documents that were provided by those other than the Project Owners:

(i) Project Owners;

(ii) Others.

Appendix 4. Clarification requests, corrective action requests and forward action requests

1. If needed, copy tables 1, 2, 3 and/or 4 for each CL, CAR, and/or FAR and copy the following rows until the finding is closed unless a FAR for future verifications is issued:

(a) Project Owner’s response;

(b) Documentation provided by Project Owner;

(c) GCC Emission Reduction Verifier assessment.

2. For tables 2, 3 and/or 4, indicate the section number of the verification and certification report to which each CL, CAR, and/or FAR corresponds.

Version

Date

Comment

V 3.1

31/12/2020

· The name of GCC Program’s emission units has been changed from “Approved Carbon Reductions” or ACRs to “Approved Carbon Credits” or ACCs.

V 3.0

23/08/2020

· Revised version released on approval by the Steering Committee as per the GCC Program Process;

· Revised version contains the following changes:

· Change of name from Global Carbon Trust (GCT) to Global Carbon Council (GCC);

· Considered and addressed comments raised by the Steering Committee:

· during physical meeting (SCM 01, dated 29 Oct 2019, Doha Qatar); and

· electronic consultations EC01-Round 04 (17.08.2020 – 22.08.2020).

· Feedback from the Technical Advisory Board (TAB) of ICAO on GCC submissions for approval under CORSIA[footnoteRef:9]; [9: See ICAO recommendation for conditional approval of GCC at https://www.icao.int/environmental-protection/CORSIA/Documents/TAB/Excerpt_TAB_Report_Jan_2020_final.pdf]

V 2.0

25/06/2019

· Revised version released for approval by the GCC Steering Committee.

· This version contains details and information to be provided, consequent to the latest worldwide developments (e.g., CORSIA EUC).

v1.0

01/11/2016

· Initial version released for approval by the GCC Steering Committee under GCC Program Version 1

DOCUMENT HISTORY