PCS TR 012 Electric Mobility Methodology_v1.0
Document Control
Document identification
Document code: PCS-TR-012
Title: Electric Mobility Methodology
Scope: Defines eligibility conditions, boundary and baseline determination rules, additionality requirements, monitoring requirements, leakage treatment, and calculation procedures for PCS projects that deploy electric mobility solutions that displace baseline internal combustion engine vehicle activity and reduce net GHG emissions, including treatment of electricity consumption, charging arrangements, and activity data integrity.
Version history and change log
Table DC-1. Revision history
v1.0
TBD
Draft
Release for public consultation
PCS
TBD
Superseded versions
No superseded versions for v1.0.
Governance note on versioning and archiving
Only the latest approved version of this Methodology shall be used. Superseded versions shall be archived and retained for traceability and audit purposes. Printed or downloaded copies are uncontrolled; stakeholders must refer to the PCS-published version as the authoritative current version.
Chapter 1 - Purpose
1.1 Purpose
This methodology establishes activity-specific requirements for quantifying emission reductions from projects that implement electric mobility solutions and thereby displace baseline internal combustion engine vehicle activity under the Planetary Carbon Standard (PCS). It sets requirements for eligibility, baseline scenario determination, project boundary definition, monitoring and calculation procedures, and conservative leakage treatment to ensure that credited reductions reflect real, additional, and verifiable net climate benefits.
1.2 Intended use
This methodology shall be applied to projects that deploy electric vehicles and associated charging arrangements where the project proponent can demonstrate that the project results in measurable and verifiable displacement of baseline vehicle activity or baseline fuel consumption, and where electricity consumption for charging can be quantified credibly.
The project proponent shall quantify emission reductions using monitored and verifiable data. Where direct measurement is not feasible for certain parameters, conservative approaches may be applied only where allowed under this methodology and where environmental integrity is protected through conservative assumptions and verification controls.
1.3 Relationship to other PCS documents
This methodology shall be applied together with applicable PCS standards, any PCS methodological tools referenced by this methodology, and the approved PCS templates and forms used for project submission and monitoring/reporting. In the event of inconsistency, higher-order PCS documents prevail.
1.4 Binding nature
Requirements expressed using “shall” are mandatory. Where this methodology references a methodological tool, that tool shall be applied as specified. PCS templates and forms required for submissions shall be used without substitution unless an explicit exception is granted through the PCS deviation process.
1.5 Version control and applicability
This methodology is subject to controlled versioning. The applicable version is the version in force at the time of project submission unless transition provisions specify otherwise. Revisions do not apply until they enter into force under PCS governance procedures.
Chapter 2 - Scope and Applicability
2.1 Scope
This methodology applies to projects that reduce GHG emissions by enabling vehicle activity to be delivered using electricity rather than liquid or gaseous transport fuels, where the project results in displacement of baseline internal combustion engine vehicle activity and where net emissions are reduced after accounting for emissions from electricity generation and any material leakage.
The methodology is designed for situations where the project can establish a credible baseline for displaced vehicle activity or fuel consumption, can monitor electricity used for charging attributable to the project activity, and can demonstrate that the claimed reductions are not driven by reduced service delivery or unverified assumptions about baseline displacement.
2.2 Eligible project types
Eligible project types include deployment of electric mobility fleets or services that displace baseline vehicle activity, including public transport fleets, commercial fleets, shared mobility fleets, and other fleet-based mobility systems where activity and charging can be monitored and attributed.
Eligible projects may include associated charging infrastructure where it is integral to enabling the credited electric mobility activity. Crediting under this methodology is based on verified displacement of baseline vehicle activity and verified electricity consumption attributable to charging for that activity.
Projects that include both vehicle deployment and charging operations shall define the operational boundary and roles clearly to ensure that electricity consumption is attributable to the credited activity and that double counting risks are controlled.
2.3 Exclusions and non-applicable cases
This methodology shall not be applied where displacement of baseline vehicle activity cannot be credibly demonstrated, where charging electricity cannot be quantified and attributed in an auditable manner, or where the project relies on speculative assumptions about behaviour change without verifiable activity data.
This methodology shall not be applied where the primary driver of claimed reductions is reduced transport service, reduced vehicle utilisation, or reduced passenger or freight movement rather than electrification of an equivalent service.
Projects that are legally mandated, required by enforceable fleet conversion obligations, required by binding procurement rules, or required by enforceable permit conditions for the relevant operators are not eligible.
Projects shall not claim the same emission reductions under another carbon crediting program, compliance mechanism, or overlapping attribute claim. Where renewable electricity attribute instruments, green tariffs, or certificates are used, the project shall comply with PCS rules on electricity claims and shall prevent double counting between grid emission factor reductions and attribute claims.
2.4 Applicability conditions
A project shall be applicable under this methodology only where it can define and evidence the following elements in a manner suitable for validation and verification.
The project shall define the service delivered and the unit of activity used for quantification, such as vehicle-kilometres travelled, passenger-kilometres, tonne-kilometres, or fuel displaced, and shall demonstrate that baseline and project activity are comparable.
The project shall define the baseline vehicle technology and baseline fuel type(s) displaced and shall establish a credible baseline emissions intensity for the displaced activity.
The project shall monitor electricity consumption attributable to charging for the credited vehicles and shall apply applicable electricity emission factors for the relevant electricity system and period.
Where vehicles operate across multiple electricity systems or charging occurs in multiple jurisdictions, the project shall disaggregate activity and electricity consumption by system or apply conservative treatment that does not overstate reductions.
2.5 Treatment of vehicle ownership, operators, and boundary attribution
The project shall define whether the project proponent is the vehicle owner, fleet operator, mobility service provider, charging operator, or another entity, and shall demonstrate the right to claim emission reductions for the credited activity.
Where multiple parties are involved, the project shall implement contractual and operational controls that prevent double claiming of the same activity or the same charging electricity by different entities.
Where vehicles can charge outside the project-controlled charging network, the project shall implement monitoring and attribution rules that ensure only electricity consumption attributable to credited activity is included and that baseline displacement is not overstated.
2.6 Applicability evidence requirements
Applicability shall be supported by documentary evidence sufficient for validation. Evidence shall be traceable, dated where relevant, and auditable.
Table 2-1. Minimum applicability evidence (non-exhaustive)
Project description
Service description, fleet composition, operating model, geographic scope
Baseline definition
Baseline vehicle type(s), baseline fuel type(s), baseline activity basis and representativeness
Vehicle and activity tracking
Vehicle registration list, unique IDs, telematics or odometer system design, route/service records where applicable
Charging attribution
Metering architecture, charger IDs, billing logs, vehicle-to-charger linkage approach
Electricity emission factors
Applicable datasets and versions for the electricity system(s) used
Ownership and right to claim
Contracts, operator agreements, attribute ownership clauses, non-overlap declarations
Chapter 3 - Conditions for Eligibility
3.1 General eligibility requirement
A project shall be eligible under this methodology only where it is demonstrably within scope, meets all applicability conditions, and can be validated and verified using auditable records. A project shall not proceed to registration where this methodology is not fully applicable or where required evidence cannot be produced in a verifiable form.
3.2 Project activity eligibility
The project activity shall consist of delivering mobility service using electric vehicles such that baseline internal combustion engine vehicle activity or baseline transport fuel consumption is displaced.
The project shall define the credited vehicle population, the credited service, and the operating context. The project shall identify whether crediting is based on displacement of vehicle activity, displacement of fuel consumption, or another PCS-approved activity basis, and shall apply the selected basis consistently across baseline and project scenarios.
The project shall not claim emission reductions based on procurement or vehicle purchase alone. Crediting is conditional on verified operation and verified charging electricity attributable to the credited vehicles.
3.3 Eligible vehicle types and configurations
Eligible vehicles shall be road vehicles that deliver the defined service using electricity as the propulsion energy source. Vehicle configurations shall be clearly defined and auditable, including battery electric vehicles and other electric propulsion configurations where electricity consumption can be quantified credibly for the service delivered.
Where vehicles are plug-in hybrid or otherwise capable of operating on liquid fuels, the project shall treat any liquid fuel use as project emissions and shall apply monitoring sufficient to quantify such use. Where such use cannot be monitored credibly, the vehicle or the affected activity shall be treated conservatively as ineligible for crediting.
3.4 Baseline displacement and service equivalence
Crediting under this methodology requires credible displacement. The project shall demonstrate that the credited electric mobility activity displaces baseline internal combustion activity rather than representing primarily new demand, rebound demand, or diversion from other low-emission modes.
The project shall define the service metric used to demonstrate equivalence between baseline and project scenarios and shall apply it consistently. Acceptable service metrics include vehicle-kilometres travelled, passenger-kilometres, tonne-kilometres, or other PCS-accepted metrics that represent the transport service delivered.
The project shall not claim reductions that arise primarily from reduced service delivery, reduced passenger or freight movement, reduced operating hours, or operational curtailment. Where service output varies, the baseline approach in Chapter 5 shall ensure like-for-like comparison on a service basis.
3.5 Charging attribution and electricity accounting integrity
Eligibility under this methodology requires auditable attribution of charging electricity to the credited vehicles and credited service.
Where charging occurs through project-controlled chargers, the project shall demonstrate metering and data systems that can attribute measured electricity dispensed to specific vehicles or to a defined credited fleet with controlled access and auditable allocation rules.
Where charging occurs through third-party or public chargers, the project shall demonstrate a credible attribution method linking electricity consumption to the credited vehicles and period, such as verified charging records, billing data tied to vehicle identifiers, or equivalent auditable datasets. Where credible attribution cannot be demonstrated, the associated vehicle activity shall be excluded from crediting.
Where vehicles operate across multiple electricity systems or jurisdictions, the project shall disaggregate charging electricity by system or apply a conservative approach that does not overstate emission reductions.
3.6 Grid and renewable electricity claims
The project shall apply PCS rules on electricity emission factors and any renewable electricity attribute claims. Where the project claims use of renewable electricity through certificates, green tariffs, or contracts, the project shall demonstrate that claims are valid, not double counted, and consistent with PCS requirements.
The project shall not claim reductions both through a low electricity emission factor and through separate renewable attribute claims for the same electricity consumption unless explicitly allowed by PCS and demonstrated to be non-overlapping.
3.7 Legal compliance and permits
The project shall comply with all applicable laws and regulations relevant to vehicle operation, safety, fleet licensing, charging infrastructure installation and operation, electricity metering, and any transport service permitting.
The project proponent shall demonstrate that all material permits and approvals required for vehicle operation and charging infrastructure are obtained and valid at the time of registration.
3.8 Regulatory surplus and mandate exclusion
The project shall not be eligible where the electrification activity or the associated fleet conversion is legally mandated, required by enforceable permit conditions, required by binding procurement rules, or required by enforceable sectoral obligations applicable to the operator for the credited service.
Where policies exist that encourage or subsidize electrification without mandating it, the project proponent shall disclose such policies and incentives and demonstrate that the project remains additional and that credited reductions are not double counted or otherwise claimed under those instruments.
3.9 Right to claim and avoidance of double counting
The project proponent shall demonstrate legal authority and contractual rights to claim emission reductions resulting from the credited activity. The project shall not claim emission reductions that are claimed or used under another crediting program, compliance mechanism, or corporate accounting claim in a manner that conflicts with PCS requirements.
Where fleet owners, operators, vehicle lessors, charging operators, electricity suppliers, or buyers of renewable certificates may claim associated benefits, the project shall demonstrate non-overlap through contractual clauses, declarations, and auditable controls. Where non-overlap cannot be demonstrated credibly, conservative exclusions shall be applied.
3.10 Fleet definition, inclusion, and exclusion rules
The project shall maintain a controlled fleet register identifying all credited vehicles with unique identifiers and start and end dates for crediting eligibility.
A vehicle shall be included in the credited fleet only where it meets eligibility requirements, is capable of being monitored for activity and charging electricity attribution, and has a defined operational start date for credited service.
A vehicle shall be excluded from crediting for any period where it is sold, transferred to a non-credited operator, materially modified in a way that affects energy use or eligibility, used outside the defined service boundary without auditable separation, or where monitoring integrity cannot be maintained.
Where vehicles are temporarily out of service, the project shall treat such periods as zero credited activity rather than applying assumptions.
3.11 Start date and prior consideration
The project shall define a clear project start date corresponding to the start of credited electric mobility operation for the defined service.
Where required by PCS rules, the project proponent shall demonstrate prior consideration of carbon finance through contemporaneous evidence. Absence of credible contemporaneous evidence, where required, shall render the project ineligible.
3.12 Monitoring system eligibility
Eligibility under this methodology is conditional on auditable monitoring. The project shall have a monitoring system capable of producing complete and auditable records for vehicle activity, vehicle inclusion/exclusion status, charging electricity attributable to the credited vehicles, and any auxiliary or non-electric energy use where applicable.
If monitoring is not feasible at validation for the parameters required by this methodology, the project shall not be eligible for registration under this methodology.
3.13 Material change controls
The project proponent shall disclose any material change that may affect applicability, baseline, additionality, charging attribution, monitoring, or quantification. Material changes include changes in fleet composition, vehicle technology, route structure, service model, charging architecture, electricity supply arrangements, metering configuration, geographic operating area, or data systems used to track activity and charging.
Where a material change occurs, the project proponent shall follow PCS procedures for post-registration changes and shall obtain approval where required prior to claiming credits for the affected period.
3.14 Eligibility evidence requirements
Eligibility shall be supported by documentary evidence sufficient for validation and verification. Evidence shall be traceable, dated where relevant, and auditable.
Table 3-1. Minimum eligibility evidence (non-exhaustive)
Fleet definition and control
Fleet register with unique IDs, inclusion/exclusion rules, ownership/operator agreements
Baseline displacement basis
Evidence supporting displaced service, baseline technology definition, representativeness justification
Service equivalence
Service metric definition, service records, route/service documentation where relevant
Vehicle activity data
Telematics design, odometer logs, trip records, QA/QC procedures
Charging attribution
Charger IDs, metering architecture, charging session logs, billing records linked to vehicles
Electricity factor and claims
Electricity EF source/version, renewable attribute evidence where claimed, non-overlap documentation
Compliance
Permits, licensing, charging infrastructure approvals, safety documentation
Right to claim / non-overlap
Contracts, declarations, attribute ownership clauses, non-overlap statements
Monitoring feasibility
Meter register, calibration plan/records, data governance and change control procedures
Chapter 4 - Project Boundary
4.1 Boundary principle
The project boundary shall include all emission sources and activity data necessary to quantify, in a complete and conservative manner, the net emission reductions attributable to delivering the defined mobility service using electricity rather than baseline transport fuels. The boundary shall be defined such that baseline and project scenarios are comparable and exclusions do not result in over-crediting through unaccounted energy use, unverified displacement, or double counting.
The boundary shall be defined around the credited vehicles, the credited service, and the charging electricity attributable to delivering that service during the monitoring period.
4.2 Boundary components
The project boundary shall include the credited vehicle population and the transport activity delivered by those vehicles for the defined service within the project scope. The boundary shall include electricity consumption attributable to charging for the credited vehicles’ activity within the monitoring period.
Where vehicles consume any non-electric energy while delivering the credited service, including liquid fuel use in plug-in hybrids or auxiliary combustion devices, such energy use shall be included as project emissions within the boundary for the affected activity.
The boundary shall include auxiliary electricity consumption that is directly attributable to charging and required to deliver the credited service where it is material and measurable, including charger losses where they can be quantified or treated conservatively.
4.3 Charging boundary and attribution rules
The project boundary shall include electricity dispensed to credited vehicles through project-controlled charging points and, where applicable, electricity dispensed through third-party charging points where electricity can be attributed credibly to the credited vehicles.
The project shall define the charging architecture and the attribution rules. Attribution shall be based on auditable charging session records, billing records linked to vehicle identifiers, meter data associated with controlled chargers, or other auditable datasets sufficient for verification.
Where vehicles charge outside monitored systems and charging electricity cannot be attributed credibly to the credited vehicles, the associated vehicle activity shall be excluded from crediting unless a conservative and verifiable attribution method is applied consistent with this methodology.
4.4 Electricity system boundary
Electricity emissions shall be quantified using the applicable electricity emission factor for the electricity system from which charging electricity is drawn.
Where charging occurs in more than one electricity system or jurisdiction, the project shall disaggregate electricity consumption by system and apply the applicable emission factor for each system, or apply a conservative approach that does not overstate reductions.
Where behind-the-meter generation supplies charging electricity, the project shall apply PCS rules for treatment of on-site generation, certificates, and claims. Where renewable electricity attributes are claimed, the project shall demonstrate non-overlap and compliance with PCS requirements.
4.5 Baseline activity boundary
The baseline boundary shall represent the delivery of the same mobility service in the absence of the project using baseline vehicle technology and baseline fuel(s). The baseline boundary shall include baseline fuel consumption and associated combustion emissions attributable to delivering the defined service.
Where the baseline includes multiple vehicle classes or fuels, baseline emissions shall be determined in a manner that reflects the baseline fleet or service mix and does not inflate baseline emissions.
4.6 Prevention of shifting and rebound within the boundary
The boundary shall be defined and monitored to prevent over-crediting due to service shifting. Where the operator provides the same service using both electric and ICE vehicles, the project shall demonstrate that credited electric activity displaces ICE activity rather than being additive.
Where the project proponent cannot demonstrate displacement credibly, the project shall apply conservative limits on credited activity or shall use a baseline approach in Chapter 5 that accounts for activity shifting conservatively.
4.7 Included greenhouse gases
Emissions shall include CO₂ and may include CH₄ and N₂O for baseline fuel combustion where emission factors include those gases. Electricity emissions shall be expressed in CO₂e using the applicable electricity emission factor. Where non-CO₂ components are embedded in published factors, they shall be applied consistently.
4.8 Boundary exclusions
Upstream lifecycle emissions from manufacturing of vehicles, batteries, and charging infrastructure are excluded.
Emissions associated with construction of charging infrastructure are excluded.
Downstream and upstream supply chain emissions for electricity generation beyond the grid emission factor are excluded unless PCS requires additional treatment.
4.9 Boundary table
Table 4-1. Boundary sources and inclusion status (electric mobility)
Baseline fuel combustion for equivalent service
Yes
No
Represents baseline emissions avoided through electrification.
Vehicle activity delivering the service
Yes
Yes
Required for service equivalence and displacement quantification.
Charging electricity for credited vehicles
No
Yes
Core project emission source.
Electricity losses attributable to charging
No
Conditional
Included where measurable or treated conservatively.
Non-electric fuel use in hybrids/auxiliaries
No
Conditional
Included where applicable to avoid over-crediting.
Upstream vehicle/battery manufacturing
No
No
Excluded.
Charging infrastructure construction
No
No
Excluded.
4.10 Documentation requirements
The project proponent shall document the boundary in a manner sufficient for validation and verification. Documentation shall include the service definition and service metric, the fleet register and inclusion/exclusion rules, charging architecture and attribution rules, identification of electricity systems used, meter and data system descriptions, treatment of off-network charging, and justification for any exclusions.
Failure to demonstrate an unambiguous and conservative boundary definition and auditable attribution of charging electricity to credited activity shall render the project ineligible for issuance for the affected periods.
Chapter 5 - Baseline Scenario and Baseline Emissions
5.1 Baseline principle
The baseline scenario shall represent the delivery of the same defined mobility service in the absence of the project activity using baseline internal combustion vehicle technology and baseline transport fuel(s). The baseline shall be defined in a transparent, conservative, and verifiable manner and shall not be selected or structured to inflate emission reductions.
Baseline emissions shall be determined on a service-equivalent basis. The project shall not claim emission reductions driven primarily by reduced service delivery, reduced passenger or freight movement, or unverified assumptions about displacement.
5.2 Identification of the baseline scenario
The project shall identify the most plausible baseline vehicle technology and fuel type(s) that would have delivered the same service absent the project. The baseline shall be representative of the actual displaced service and operating context, considering vehicle class, duty cycle, route structure, load, operating hours, and relevant local conditions.
Where the project replaces an existing fleet or service, the baseline is normally the continued operation of the replaced vehicles, or replacement with a comparable internal combustion fleet consistent with normal replacement cycles and procurement practices absent the project.
Where the project adds electric vehicles into a system that continues operating ICE vehicles, the baseline shall reflect the ICE activity that is credibly displaced by the credited electric activity. Where displacement cannot be established credibly, conservative crediting limits shall apply and the baseline shall not assume one-to-one displacement.
5.3 Baseline service metric and normalization
The project shall define the service metric used for baseline and project comparability. The service metric shall represent the transport service delivered and shall be measurable and auditable for each monitoring period.
Acceptable service metrics include vehicle-kilometres travelled, passenger-kilometres, tonne-kilometres, or another PCS-accepted metric. The project shall justify the selected metric and demonstrate that it is appropriate for the service and prevents crediting reductions from reduced output.
Baseline emissions for monitoring period shall be determined for the service output delivered in period . Where service output varies, baseline emissions shall be determined by applying baseline emissions intensity per unit of service to the monitored service output in period .
5.4 Baseline emissions intensity determination
Baseline emissions intensity shall be determined using one of the following approaches, applied conservatively and evidenced.
Where historical baseline fleet data are available and representative, baseline fuel consumption per unit of service shall be derived from a representative baseline period using auditable records. The baseline period shall reflect normal operations and shall not be selected to inflate baseline fuel intensity.
Where historical data are not available or not representative, the project may use conservative default fuel economy values and emissions intensities consistent with PCS requirements, provided that vehicle class, duty cycle, and operating context are matched conservatively.
Where multiple baseline vehicle classes contribute to the displaced service, baseline emissions intensity shall be determined separately by class or by service segment and applied accordingly. Aggregation shall not use a single high baseline factor unless doing so is conservative relative to the actual displaced mix.
5.5 Baseline emissions calculation
Baseline emissions for monitoring period shall be calculated by multiplying the monitored service output in period by the baseline emissions intensity per unit of service, or by multiplying baseline fuel consumption attributable to the displaced service by fuel emission factors, depending on the selected quantification basis.
Table 5-1. Baseline emissions equations
Service-based
Fuel-based
Where:
is monitored service output in period (e.g., vehicle-km, passenger-km, tonne-km).
is baseline emissions intensity per unit service (tCO₂e/unit service).
is baseline fuel consumption of fuel attributable to the displaced service in period 
.
is the emission factor for baseline fuel 
(tCO₂e/unit fuel), including non-CO₂ components where required.
Where the service-based approach is used, shall be derived from fuel-based calculations and documented, including unit conversions and embedded non-CO₂ components where applicable.
5.6 Baseline fuel emission factors
Baseline fuel emission factors shall be selected from credible and applicable sources consistent with PCS requirements. Emission factors shall be applied consistently across monitoring periods and shall include CO₂ and, where required, CH₄ and N₂O.
The project shall document the source and version of emission factors used and shall apply appropriate unit conversions. Where multiple credible emission factor options exist, conservative selection shall be applied.
5.7 Baseline validity, updating, and material changes
Baseline parameters shall remain valid only where they continue to represent the plausible baseline for the displaced service. Where material changes occur that affect the displaced service, vehicle class mix, duty cycles, route structure, operating conditions, baseline fuel type, or applicable regulations, the project shall update baseline assumptions in accordance with PCS requirements and in a manner that avoids over-crediting.
Where enforceable policies mandate fleet electrification or impose binding emissions performance standards for the displaced service during the crediting period, the baseline shall be updated conservatively to reflect those constraints and the project shall not credit reductions that would occur due to mandated changes absent the project.
5.8 Documentation requirements
The project proponent shall document baseline scenario identification, baseline period selection and representativeness assessment where historical data are used, definition of displaced service and service metric, derivation of baseline emissions intensity or baseline fuel consumption for the displaced service, emission factor selection and unit conversions, and any baseline updates applied. Documentation shall be sufficient for independent replication.
Chapter 6 - Additionality
6.1 Requirement
The project activity shall be additional. The project proponent shall demonstrate that, in the absence of carbon credit revenues, the electric mobility activity would not have occurred as implemented, would not have occurred at the same scale and timing, or would not have delivered the same verified displacement of baseline vehicle activity.
Additionality shall be assessed at validation. Where PCS requires reassessment at renewal or where material changes occur that affect the additionality basis, additionality shall be reassessed in accordance with PCS procedures.
6.2 Regulatory surplus and mandate test
The project shall not be eligible where electrification of the credited service is legally mandated, required by enforceable fleet conversion obligations, required by enforceable procurement rules, required by enforceable route licensing conditions, or required by an enforceable emissions performance obligation applicable to the operator for the credited service.
Where policies exist that encourage electrification through incentives, targets, or non-binding commitments, the project proponent shall disclose those policies and demonstrate that the project is not simply business-as-usual.
Where a legally binding mandate comes into force during the crediting period, the project shall not claim emission reductions for activity that would be mandated absent the project, and baseline assumptions shall be updated conservatively in accordance with PCS requirements.
6.3 Investment analysis or barrier analysis
The project proponent shall demonstrate additionality using either an investment analysis or a barrier analysis, supported by auditable evidence reflecting information available at the time of the decision to implement the project.
6.3.1 Investment analysis
Where investment analysis is applied, the project proponent shall demonstrate that the electric mobility project is not financially attractive without carbon revenues or that carbon revenues are decisive to meeting an investment threshold required by decision-makers.
The analysis shall include vehicle capex, battery replacement assumptions where relevant, charging infrastructure capex, grid connection costs, maintenance and operating costs, electricity costs and tariffs, downtime and operational constraints, and any impacts on service delivery. The analysis shall include all material revenues and support mechanisms, including fare revenues, service payments, leasing terms, grants, subsidies, concessional finance, tax incentives, utility rebates, and any government support that reduces costs or increases revenues.
The analysis shall not omit material benefits. Sensitivity analysis shall be conducted for material parameters such as vehicle utilisation, electricity price, baseline fuel price, maintenance costs, battery replacement costs, and subsidy levels. Conservative assumptions shall be applied so that the role of carbon revenue is not overstated.
6.3.2 Barrier analysis
Where barrier analysis is applied, the project proponent shall demonstrate the presence of at least one credible barrier that would prevent implementation of electric mobility at the stated scale and timing in the absence of carbon revenues and that the project overcomes the identified barrier(s).
Barrier claims may include limited access to finance, higher upfront cost, charging infrastructure availability constraints, grid connection constraints, operational range and reliability risk, technology performance risk, battery supply and replacement risk, institutional procurement barriers, or market acceptance barriers. Claims shall be operator- and service-specific, evidenced, and causally linked to the implementation decision. Generic claims that electric vehicles are expensive without evidence shall not be accepted.
6.4 Common practice assessment
The project proponent shall assess whether electrification of the credited service is common practice in the applicable context, considering geography, vehicle class, duty cycle, regulatory environment, and market maturity.
If similar electric mobility deployment is already widely implemented without carbon finance for the same service context, the project shall not be eligible unless the project proponent demonstrates material differences that affect likelihood of implementation and are not driven by legal requirements.
6.5 Double counting and overlapping claims as an additionality risk
Additionality is not satisfied if the project is effectively monetising benefits that are already claimed or required under another mechanism. The project shall disclose any subsidies, credits, renewable electricity certificate use, corporate accounting claims, or other environmental claims associated with the vehicles or the charging electricity.
Where fleet operators, charging operators, electricity suppliers, or certificate buyers also claim emissions benefits for the same activity or electricity consumption, the project shall demonstrate non-overlap consistent with PCS requirements. Where overlap cannot be managed, conservative exclusions shall be applied.
6.6 Timing integrity and prior consideration
Where required by PCS rules, the project proponent shall demonstrate prior consideration of carbon finance through contemporaneous evidence. Absence of credible contemporaneous evidence, where required, shall render the project ineligible.
Where the electric mobility fleet began operating prior to entering PCS, the project proponent shall demonstrate eligibility under PCS rules applicable to start date and prior consideration and shall not claim reductions for periods that do not meet PCS timing requirements.
6.7 Additionality failure conditions
A project shall be deemed not additional where electrification is legally mandated, where investment analysis demonstrates financial attractiveness without carbon revenues and the project cannot show carbon revenue is decisive, where grants and subsidies already cover the incremental cost and remove the additionality barrier, where claimed barriers are not supported by service-specific evidence, where electrification is common practice without credible differentiation, or where timing and prior consideration requirements are not met.
6.8 Documentation requirements
The project proponent shall provide documentation sufficient for validation. Documentation shall include the regulatory analysis, the selected additionality demonstration method and supporting evidence, common practice evidence and analysis, disclosure of grants, subsidies, concessional finance, and other support mechanisms, and any prior consideration evidence required by PCS rules. Documentation shall be traceable, dated where relevant, and auditable.
Chapter 7 - Project Emissions and/or Removals
7.1 Principle
Project emissions shall include all GHG emissions within the project boundary that are attributable to delivering the credited mobility service using electricity and that are relevant to quantification of net emission reductions under this methodology.
For electric mobility, project emissions primarily arise from electricity generation associated with charging. Where vehicles consume any non-electric fuels while delivering the credited service, those emissions shall be included as project emissions.
This methodology does not quantify removals. No removals shall be claimed under PCS-TR-012.
7.2 Electricity consumption attributable to credited activity
Project electricity consumption for monitoring period shall be determined using monitored charging data attributable to the credited vehicles and the credited service.
Where charging electricity is measured at the charger outlet and recorded per charging session, the electricity dispensed shall be used as the activity electricity consumption, subject to treatment of losses as specified in this chapter.
Where charging electricity is measured upstream of the charger, such as at a site meter serving chargers, the project shall define the allocation method to attribute electricity to credited vehicles and credited service. Allocation shall be auditable and conservative, particularly where chargers also serve non-credited vehicles.
Where vehicles charge at multiple locations and through multiple charging operators, the project shall consolidate charging electricity records and maintain an auditable linkage to vehicle identifiers and the monitoring period. Charging records that cannot be attributed credibly to credited vehicles shall not be included in project electricity consumption for crediting.
7.3 Treatment of charging losses
Charging losses may be material. The project shall treat losses conservatively.
Where electricity consumption is measured at the charger outlet and the project can demonstrate a conservative loss factor or can measure upstream electricity input, the project shall account for losses such that project electricity consumption reflects grid electricity drawn to deliver the credited vehicle activity.
Where losses cannot be measured or credibly quantified, the project shall apply a conservative approach that does not understate electricity consumption attributable to the credited activity.
7.4 Project electricity emission factor
Project electricity emissions shall be calculated using the applicable electricity emission factor for the electricity system from which charging electricity is drawn in monitoring period .
Where charging occurs across multiple electricity systems, the project shall apply system-specific emission factors to disaggregated electricity consumption, or apply a conservative approach that does not overstate reductions.
Where PCS allows and the project claims renewable electricity through certificates or contracts, the project shall comply with PCS rules and demonstrate non-overlap. Where such claims are not accepted under PCS, the project shall use the grid emission factor without adjustment.
7.5 Non-electric energy use in the project scenario
Where credited vehicles consume non-electric fuels while delivering the credited service, including plug-in hybrid fuel use or auxiliary combustion devices, the project shall quantify associated emissions as part of project emissions.
Non-electric fuel consumption shall be monitored using auditable methods. Where such fuel use cannot be monitored credibly, the affected vehicles or affected activity shall be treated conservatively as ineligible.
7.6 Project emissions calculation
Project emissions for monitoring period shall be calculated as the sum of electricity-related emissions and any non-electric fuel combustion emissions attributable to the credited service.
Table 7-1. Project emissions equations
Electricity for charging
Non-electric fuels
Total project emissions
Where:
is electricity consumption attributable to charging for the credited service in period (MWh), adjusted to reflect grid electricity drawn where losses are treated.
is the applicable electricity emission factor for the electricity system and period (tCO₂e/MWh).
is non-electric fuel consumption of fuel 
attributable to delivering the credited service in period .
is the emission factor for fuel (tCO₂e/unit).
7.7 Excluded project emissions
Upstream lifecycle emissions from manufacturing of vehicles, batteries, and charging infrastructure are excluded.
Emissions associated with construction of charging infrastructure are excluded.
Where PCS requires treatment of distribution losses, transmission losses, or upstream electricity factors beyond the grid emission factor, such treatment shall be applied as specified by PCS. Where PCS does not require such treatment, project emissions shall be based on the applicable electricity emission factor as defined in this methodology.
7.8 Documentation requirements
The project proponent shall document the determination of charging electricity attributable to credited vehicles, the metering and attribution method, treatment of charging losses, electricity emission factor selection and versioning, disaggregation by electricity system where applicable, any renewable electricity claims and evidence where allowed, monitoring of any non-electric fuel use, and calculation procedures. Documentation shall include charging session datasets, meter datasets, billing records, fleet registers, calibration records where applicable, and calculation files sufficient for independent replication.
Chapter 8 - Leakage
8.1 Principle
Leakage is an increase in GHG emissions that occurs outside the project boundary and is attributable to the implementation of the project activity. Leakage shall be assessed and included in the net emission reduction calculation where it is measurable, attributable, and material.
For electric mobility projects, leakage risk is primarily associated with activity rebound and induced demand, shifting of baseline internal combustion activity to non-monitored vehicles or routes, transfer or resale of displaced internal combustion vehicles causing continued emissions elsewhere, upstream or downstream claims that overlap with project reductions, and, where applicable, electricity attribute double counting.
8.2 Leakage assessment requirement
The project proponent shall assess leakage based on the service model, baseline displacement logic, fleet turnover and asset handling, operational boundaries, and electricity procurement and claims arrangements. Leakage assessment is mandatory.
Where leakage sources are plausible and material, leakage shall be quantified conservatively and deducted from emission reductions. Where leakage cannot be quantified credibly and the risk is material, the project shall apply conservative deductions up to and including exclusion of affected activity from issuance for the monitoring period.
8.3 Shifting leakage within the service system
Leakage may occur where baseline ICE activity is not actually reduced but is shifted to other vehicles, routes, or operators outside the monitored project boundary.
Where the operator provides the same service using both electric and ICE vehicles, the project shall demonstrate that credited electric activity displaces ICE activity rather than being additive. Where displacement cannot be demonstrated credibly, the project shall apply conservative crediting limits and shall not assume one-to-one displacement.
Where subcontracting, outsourcing, or temporary fleet substitution occurs and results in ICE activity outside the credited fleet, the project shall treat such activity conservatively and, where quantifiable, include it as leakage.
8.4 Vehicle transfer and resale leakage
Leakage may occur where displaced ICE vehicles are sold, transferred, or otherwise continue operating and emitting elsewhere as a result of the project.
Where the project involves replacement of an existing ICE fleet, the project proponent shall document the fate of displaced vehicles. Where vehicles are scrapped or permanently retired, evidence shall be provided. Where vehicles are sold or transferred and continue operating, the project shall assess whether associated emissions constitute leakage under PCS rules and shall apply conservative treatment where required.
Where the fate of displaced vehicles cannot be evidenced credibly, the project shall apply conservative leakage deductions or conservative crediting limits in accordance with PCS requirements.
8.5 Rebound and induced demand leakage
Leakage may occur where reduced operating costs or improved service availability induces additional travel demand that would not have occurred absent the project, thereby increasing total emissions elsewhere or reducing the net benefit compared to the claimed baseline displacement.
Where induced demand is plausible and material for the service context, the project shall assess and treat it conservatively. Where credible quantification is not feasible, the project shall apply conservative limits on credited activity or conservative deductions consistent with PCS rules.
8.6 Electricity attribute leakage and overlapping claims
Leakage may occur through double counting of renewable electricity attributes or overlapping claims on electricity emissions reductions. Where the project uses renewable electricity certificates, green tariffs, or contractual instruments, the project shall comply with PCS rules and demonstrate that the claimed electricity attribute is not simultaneously used to justify reduced electricity emissions elsewhere in a manner that conflicts with PCS requirements.
Where third parties claim emissions reductions for the same electricity consumption, the project shall demonstrate non-overlap. Where non-overlap cannot be demonstrated, conservative exclusions shall be applied.
8.7 Leakage quantification
Where quantified, leakage emissions for monitoring period shall be calculated and deducted from emission reductions.
Table 8-1. Leakage accounting structure
Shifting of ICE activity outside boundary
Vehicle transfer/resale continuation
Rebound / induced demand
Electricity attribute overlap impacts
Treated through exclusions or PCS-defined deduction
Total leakage
Leakage may be treated through quantified deductions where credible, or through conservative exclusions or crediting limits where quantification is not feasible.
8.8 Documentation requirements
The project proponent shall document leakage assessment, inclusion or exclusion rationale, displacement evidence and system boundary controls, evidence of ICE activity reduction where required, fate of displaced vehicles and supporting records, any subcontracting or outsourcing records affecting system emissions, assessment of induced demand risk where relevant, renewable electricity attribute evidence and non-overlap documentation where applicable, and any leakage calculations performed. Evidence shall be sufficient to allow validation and verification of leakage conclusions.
Chapter 9 - Net GHG Impact and Crediting
9.1 Principle
Emission reductions credited under this methodology shall be calculated for each monitoring period as the net difference between baseline emissions and the sum of project emissions and leakage emissions. Crediting shall be based on monitored and verifiable data and shall be limited to eligible vehicle activity for which charging electricity consumption is attributable and auditable.
Crediting shall not be issued for speculative displacement. Crediting shall not be issued where charging electricity is not attributable to the credited vehicles or where the claimed baseline displacement cannot be supported.
9.2 Net emission reductions
Net emission reductions for monitoring period shall be calculated as follows.
Table 9-1. Net emission reduction equation
Net emission reductions
Where:
is emission reductions in monitoring period (tCO₂e).
is baseline emissions in monitoring period (tCO₂e), determined in Chapter 5 on a service-equivalent basis.
is project emissions in monitoring period (tCO₂e), determined in Chapter 7 from charging electricity and any non-electric fuels.
is leakage emissions in monitoring period (tCO₂e), determined in Chapter 8.
9.3 Credited activity and issuance boundary
Crediting is restricted to eligible vehicle activity delivered by the credited fleet within the defined service boundary during the monitoring period.
A vehicle activity record shall be considered eligible only where the vehicle is listed in the credited fleet register for the period and where activity data meet monitoring integrity requirements.
Charging electricity shall be attributable to the credited vehicle activity. Where charging electricity cannot be attributed credibly for a portion of activity, the associated activity shall be excluded from crediting or treated conservatively such that project emissions are not understated.
Where the project includes both electric and ICE vehicles delivering the service, credited activity shall be limited to the portion of electric activity that is credibly demonstrated to displace baseline ICE activity. Where displacement cannot be demonstrated, conservative crediting limits shall apply.
9.4 Treatment of hybrid operation and non-electric fuels
Where credited vehicles consume liquid fuels while delivering the credited service, emissions from such fuel use shall be included in project emissions.
Where fuel use cannot be monitored credibly, the affected vehicles or affected activity shall be treated conservatively as ineligible.
9.5 Treatment of charging losses and allocation
Where charging losses are relevant, the project shall treat losses conservatively as specified in Chapter 7, such that electricity consumption reflects grid electricity drawn to deliver the credited service.
Where electricity consumption is measured at a site serving both credited and non-credited vehicles, allocation shall be auditable and conservative and shall not understate project emissions assigned to credited activity.
9.6 Treatment of negative or zero results
Emission reductions shall not be claimed for periods in which 
. Where 
is negative, it shall be reported and shall not be carried forward to offset positive emission reductions in other monitoring periods.
9.7 Rounding and units
All quantities shall be expressed in consistent units with documented conversion factors. Emissions and emission reductions shall be expressed in tCO₂e.
Rounding shall be applied conservatively. Where rounding is required, values shall be rounded down to the nearest whole unit at the stage of credit issuance. Intermediate calculations shall retain sufficient decimal precision to avoid systematic inflation of results.
9.8 Crediting period and renewal
The crediting period length, renewal rules, and any limits on total crediting duration shall be applied in accordance with PCS requirements. At renewal or where required by PCS, the project shall reassess baseline emissions intensity, baseline scenario validity, electricity emission factors and procurement arrangements, leakage risks including vehicle resale and induced demand, and any policy changes affecting the baseline.
9.9 Documentation requirements
For each monitoring period, the project proponent shall provide a complete calculation record that includes the credited fleet register for the period, eligible vehicle activity totals by service metric, baseline emissions intensity and its derivation, charging electricity consumption attributable to credited activity and treatment of losses, electricity emission factor sources and versions, any non-electric fuel consumption and emission factors, leakage assessment and any leakage deductions applied, data QA/QC and data gaps, and the full calculation of net emission reductions. Records shall be sufficient to support validation and verification and allow independent reproduction of results.
Chapter 10 - Monitoring Requirements
10.1 Objective
The objective of monitoring under this methodology is to produce complete, accurate, and auditable data sufficient to quantify baseline emissions, project emissions, leakage where applicable, and net emission reductions for each monitoring period. Monitoring shall enable independent verification of fleet eligibility, vehicle activity, service output, charging electricity attributable to the credited vehicles, treatment of charging losses and allocation where applicable, any non-electric fuel use, and integrity of displacement claims.
Monitoring shall be implemented as a system. The system shall include fleet register control, activity measurement procedures, charging data collection and attribution procedures, QA/QC controls, reconciliation checks between activity and energy use, change control, and record retention practices.
10.2 Monitoring period
The project proponent shall define monitoring periods in accordance with PCS requirements. For each monitoring period, the project shall compile monitored data and supporting evidence that cover the full period without gaps. Where data gaps occur, conservative treatment shall be applied as set out in this chapter.
10.3 Parameters to be monitored
The project proponent shall monitor the parameters in Table 10-1, as applicable to the project configuration and quantification basis. Where a parameter is not applicable, the project proponent shall justify non-applicability and demonstrate that exclusion does not result in over-crediting.
Table 10-1. Monitoring parameters (minimum)
Fleet register
List of credited vehicles with unique IDs
N/A
All projects
Continuous; updated on change
Registration records, internal fleet system
Change control; audit trail
Vehicle eligibility status
In/out dates and reasons
N/A
All projects
Continuous
Fleet records
Independent review
Service output in period (t) (metric defined in project)
unit service
All projects
Continuous; aggregated per period
Telematics, odometer, trip logs, dispatch records
Plausibility checks; tamper controls
Vehicle activity by vehicle
Activity per vehicle per period
unit service
All projects
Continuous
Telematics/odometer
Cross-checks; outlier checks
Charging session records
Electricity dispensed per session with timestamps
kWh
All projects
Continuous
Charger logs, backend billing
Completeness checks; linkage to vehicle
Electricity for charging attributable to credited activity
MWh
All projects
Per period
Aggregation of verified session/site data
Reconciliation; conservative loss treatment
Electricity system ID
Grid/jurisdiction for charging
N/A
Conditional
Per session or per site
Charger location mapping
Correct EF assignment
Electricity emission factor
tCO₂e/MWh
All projects
Per period
Official datasets per PCS
Version control
Charging loss treatment
Loss factor or upstream metering evidence
N/A
Conditional
Per period
Technical specs, upstream metering
Conservative application
Non-electric fuel use
Fuel consumption by vehicle where applicable
litre/kg
Conditional
Per period
Fuel logs, telematics, receipts
Reconciliation; completeness
Baseline intensity
or baseline fuel rates by class
tCO₂e/unit service
All projects
As required
Baseline datasets or PCS defaults
Representativeness review
Displacement evidence
Evidence that EV activity displaces ICE activity
N/A
Conditional
Periodic
Route/dispatch records, ICE fleet logs
Consistency checks
Vehicle fate evidence
Displaced ICE vehicle retirement/sale
N/A
Replacement projects
Periodic
Deregistration, scrap records, sale records
Leakage assessment support
Data gaps log
Missing data and treatments
N/A
All projects
Per period
QA/QC record
Conservative rule application
10.4 Fleet register control
The project shall maintain a controlled fleet register identifying all credited vehicles with unique identifiers, vehicle class, operational start date for credited service, and inclusion and exclusion status for each monitoring period.
All changes to the fleet register shall be logged with dates, reasons, and supporting evidence. Inclusion and exclusion rules in Chapter 3 shall be applied strictly. Vehicles shall not be considered credited for any period in which eligibility or monitoring integrity cannot be demonstrated.
10.5 Vehicle activity monitoring and service integrity
Vehicle activity or service output shall be monitored for each credited vehicle using auditable data sources such as telematics systems, odometer readings, trip logs, dispatch records, or a combination thereof.
The project shall define the method of activity measurement, including how activity is aggregated, how anomalies are detected, and how tampering risks are managed. Where telematics are used, the project shall document device configuration, data capture frequency, and controls that prevent post hoc manipulation.
The project shall implement plausibility checks, including comparisons of vehicle activity against operational schedules, route lengths, vehicle availability, and energy consumption patterns.
10.6 Charging electricity monitoring and attribution
Charging electricity shall be monitored and attributed to credited vehicles using auditable records.
Where charging occurs through project-controlled chargers, the project shall maintain charger identifiers, metering arrangements, and session records linking electricity dispensed to credited vehicles or to a controlled fleet charging account with auditable assignment rules.
Where charging occurs through third-party or public chargers, the project shall retain charging session or billing records linked to credited vehicle identifiers and timestamps.
Where chargers serve both credited and non-credited vehicles, the project shall apply an auditable and conservative allocation method. Allocation shall not understate electricity consumption attributed to credited vehicles.
Where a vehicle charges outside monitored systems and charging electricity cannot be attributed credibly, the project shall treat the associated activity conservatively as ineligible unless conservative attribution consistent with this methodology is applied.
10.7 Reconciliation of activity and electricity consumption
The project shall perform reconciliation checks between vehicle activity and charging electricity consumption to detect inconsistencies and reduce risk of over-crediting.
Reconciliation shall include checks of kWh per unit service against expected ranges for vehicle class and duty cycle, checks for missing charging sessions relative to recorded activity, and identification of anomalies such as unusually low electricity consumption for high recorded activity.
Where inconsistencies are identified and cannot be resolved with evidence, conservative treatment shall be applied including exclusion of affected activity or conservative assignment of electricity consumption such that project emissions are not understated.
10.8 Electricity system mapping and emission factor application
The project shall map charging locations to the applicable electricity system(s) and apply the corresponding electricity emission factor for the monitoring period.
Where charging occurs across multiple systems, the project shall disaggregate electricity consumption by system and apply system-specific emission factors. Where disaggregation is not feasible, the project shall apply a conservative emission factor that does not overstate reductions.
The project shall retain the source and version of electricity emission factors applied for each monitoring period.
10.9 Monitoring of non-electric fuel use
Where credited vehicles can consume non-electric fuels while delivering the credited service, the project shall monitor fuel use using auditable methods. Monitoring may include fuel receipts, fuel card records, engine telematics, or other verifiable fuel tracking systems.
Where fuel use cannot be monitored credibly, the affected vehicles or affected activity shall be treated conservatively as ineligible for crediting.
10.10 Data quality, QA/QC, and internal controls
Monitoring data shall be subject to QA/QC controls sufficient to ensure accuracy and integrity. The project shall implement documented procedures for data collection, processing, review, and change control, including an auditable trail from raw records to reported totals.
The project shall implement internal consistency checks including reconciliation of activity totals to dispatch logs or service records, reconciliation of charging electricity to charger meter totals and utility bills where applicable, and review of electricity system mapping and emission factor assignment.
10.11 Data gaps and conservative treatment
Where monitored data are missing, corrupted, or otherwise unavailable, the project proponent shall apply a conservative approach to gap-filling that does not increase credited reductions.
Where vehicle activity data are missing for a period, the affected activity shall be treated as zero credited activity unless conservative reconstruction is possible using independent auditable records that do not inflate activity.
Where charging electricity data are missing or incomplete, the associated activity shall not be credited unless project emissions can be assigned conservatively without understating electricity use.
Where electricity system mapping is unclear, the project shall apply conservative emission factors.
All data gaps and treatments shall be documented with the period affected and the impact on results.
Where credible conservative quantification cannot be demonstrated for a period, the project shall apply conservative deductions up to and including zero issuance for the affected monitoring period.
10.12 Record retention and accessibility
The project proponent shall retain monitoring records and supporting evidence for a period consistent with PCS requirements and sufficient to allow validation and verification across the crediting period and subsequent audits.
Records shall be stored to prevent loss and unauthorised modification and shall be made available to the VVB and PCS upon request.
10.13 Monitoring report content
For each monitoring period, the project proponent shall prepare a monitoring report that includes the monitoring period definition and operational summary, fleet register and changes, eligible activity totals by service metric and by vehicle class where relevant, charging electricity totals and attribution method, treatment of charging losses and any allocation applied, electricity system mapping and emission factors used, any non-electric fuel use and emissions, leakage assessment and any leakage deductions applied, data QA/QC and data gaps, and the full calculation of net emission reductions.
Chapter 11 - Uncertainty and Conservativeness
11.1 Principle
Uncertainty shall be managed to protect environmental integrity. Where uncertainty affects the quantification of emission reductions, the project proponent shall apply conservative approaches that avoid over-crediting.
Uncertainty treatment shall be transparent, documented, and verifiable. Weak data shall not be compensated by favourable assumptions.
11.2 Identification of uncertainty sources
The project proponent shall identify and document the sources of uncertainty that may materially affect baseline emissions, project emissions, leakage, and net emission reductions.
For electric mobility projects, uncertainty commonly arises from inaccurate or incomplete vehicle activity data, odometer or telematics tampering risks, incomplete fleet inclusion/exclusion controls, weak evidence of baseline displacement, missing or incomplete charging electricity data, misattribution of charging sessions to vehicles, charging outside the monitored network, charging losses treatment uncertainty, uncertainty in electricity emission factors and grid mapping, unmonitored non-electric fuel use in hybrid configurations, and leakage risks related to resale or continued operation of displaced ICE vehicles.
Only uncertainty sources that affect the quantified net difference between baseline and project outcomes shall be considered for conservative treatment under this methodology.
11.3 Activity data uncertainty
Crediting depends on verified service output. Where vehicle activity data are incomplete, inconsistent, or not auditable, the project shall apply conservative treatment by excluding the affected activity.
Where telematics data are used, the project shall treat periods with data loss or suspected tampering conservatively. Where odometer readings are used, the project shall apply controls to prevent manipulation and shall treat inconsistent readings conservatively.
Where activity records cannot be reconciled with operational evidence, dispatch logs, or energy use plausibility checks, the project shall exclude affected activity from crediting.
11.4 Displacement uncertainty
Displacement is a gating integrity condition. Where the project cannot demonstrate that credited electric activity displaces baseline ICE activity rather than being additive, the project shall apply conservative crediting limits or exclude the affected activity.
Where the operator simultaneously operates ICE and electric fleets for the same service, the project shall treat uncertainty conservatively and shall not assume one-to-one displacement unless evidenced.
Where subcontracting or outsourcing results in ICE activity outside the credited fleet, the project shall treat such activity conservatively and, where applicable and quantifiable, include it as leakage.
11.5 Charging electricity attribution uncertainty
Charging electricity data integrity is non-negotiable. Where charging electricity cannot be attributed credibly to credited vehicles and periods, the associated activity shall not be credited.
Where charging session data are incomplete or cannot be linked to vehicle identifiers, the project shall exclude the associated activity or assign electricity consumption conservatively such that project emissions are not understated. Assignment methods that reduce project emissions or increase credited reductions shall not be accepted unless supported by auditable evidence and conservative assumptions.
Where vehicles charge off-network and the project cannot capture those sessions, the project shall exclude the associated activity unless a conservative and verifiable attribution method is applied.
11.6 Charging loss and allocation uncertainty
Where charging losses are not measured, the project shall apply conservative treatment that does not understate electricity consumption attributable to the credited activity.
Where chargers or site meters serve both credited and non-credited vehicles, allocation shall be conservative. Where allocation cannot be demonstrated and verified, the project shall assign a higher share of electricity to credited activity or exclude affected activity to avoid understatement of project emissions.
11.7 Electricity emission factor uncertainty
Where electricity system mapping is uncertain or where multiple grids apply, the project shall apply conservative emission factors that do not overstate reductions.
Where electricity emission factors are updated periodically, the project shall apply the factor version applicable to each monitoring period and retain that version for verification. The project shall not select emission factor values opportunistically to increase reductions.
11.8 Non-electric fuel use uncertainty
Where vehicles can consume non-electric fuels while delivering the credited service, unmonitored fuel use creates a direct over-crediting risk. Where fuel use cannot be monitored credibly, the affected vehicles or affected activity shall be treated conservatively as ineligible.
Where monitoring indicates fuel use occurred, emissions shall be included in project emissions and shall not be ignored or assumed to be negligible.
11.9 Leakage uncertainty
Where displaced ICE vehicles are sold or continue operating, and the fate cannot be evidenced credibly, the project shall treat uncertainty conservatively through leakage deductions or crediting limits consistent with PCS requirements.
Where induced demand is plausible and material and cannot be quantified credibly, conservative crediting limits shall be applied.
Where renewable electricity attributes are claimed and overlap risks exist, conservative exclusions shall be applied unless non-overlap can be demonstrated in a verifiable manner consistent with PCS requirements.
11.10 Data gaps and estimation
Data gaps increase uncertainty. Gap-filling shall not increase credited reductions.
Where vehicle activity data are missing, the default treatment is zero credited activity for the missing interval unless independent auditable records allow conservative reconstruction.
Where charging electricity data are missing, the default treatment is exclusion of the associated activity from crediting unless project emissions can be assigned conservatively without understating electricity use.
Where credible conservative quantification cannot be demonstrated for a period, the project shall apply conservative deductions up to and including zero issuance for the affected monitoring period.
All data gaps and treatments shall be documented with the period affected and the impact on results.
11.11 Documentation requirements
The project proponent shall maintain documentation sufficient for validation and verification. Documentation shall include fleet register and change logs, vehicle activity datasets and QA/QC records, charging session datasets and attribution evidence, charger and meter registers and calibration records where applicable, electricity system mapping and emission factor sources and versions, treatment of charging losses and any allocation methods, records of any non-electric fuel use, displacement evidence and service records, leakage assessment evidence including displaced vehicle fate records where applicable, and records of data gaps and conservative treatments applied.
Chapter 12 - Validation and Verification Guidance
12.1 Objective
This chapter defines the minimum validation and verification checks that shall be applied by the Validation and Verification Body (VVB) to determine whether the project is eligible, correctly applies this methodology, and has quantified emission reductions in a complete and conservative manner.
Where the VVB identifies non-conformities that materially affect eligibility, displacement integrity, charging attribution integrity, baseline credibility, monitoring integrity, leakage treatment, emission factor applicability, or quantification results, the VVB shall not issue a positive opinion for registration or issuance unless the non-conformities are corrected and corrective evidence is provided.
12.2 Validation scope
At validation, the VVB shall confirm that the project meets eligibility and applicability conditions and that the project design and monitoring system can implement this methodology as written. The VVB shall assess whether the project’s service definition and service metric are appropriate and auditable, whether baseline displacement logic is credible, whether the baseline vehicle technology and fuel assumptions are representative, whether the fleet register and inclusion/exclusion rules are controlled, whether charging electricity can be attributed to credited vehicles, whether electricity emission factors are applied correctly for the relevant electricity systems, and whether double counting risks are managed.
The VVB shall assess whether the project is structured to generate crediting only for verified activity with verified charging electricity attribution and whether the project proponent has the right to claim reductions.
12.3 Validation checks on eligibility and applicability
The VVB shall confirm that the project is within scope and that exclusion triggers do not apply. The VVB shall verify legal compliance and required permits for vehicle operation and charging infrastructure.
The VVB shall verify the project start date and assess prior consideration requirements where applicable. The VVB shall assess the project proponent’s right to claim emission reductions and evaluate overlap risks with other crediting schemes, compliance instruments, corporate accounting claims, and renewable electricity claims.
The VVB shall assess whether electrification of the credited service is legally mandated or required by enforceable procurement or licensing conditions for the operator.
12.4 Validation checks on boundary definition and fleet controls
The VVB shall assess whether the project boundary captures the credited vehicles, the credited service, and the charging electricity attributable to that service.
The VVB shall assess the fleet register controls, including vehicle identifiers, inclusion and exclusion rules, start and end dates for crediting eligibility, and change control procedures.
Where vehicles can charge outside project-controlled systems, the VVB shall assess whether attribution rules are credible and conservative and whether off-network charging creates an over-crediting risk that is adequately managed.
12.5 Validation checks on baseline and displacement credibility
The VVB shall assess baseline scenario identification and confirm representativeness by vehicle class and operating context. The VVB shall verify the basis for baseline emissions intensity, baseline period selection where historical data are used, and unit conversions.
The VVB shall assess the displacement logic. Where the operator runs both electric and ICE vehicles for the service, the VVB shall assess whether evidence supports displacement and whether conservative limits are applied where evidence is weak.
The VVB shall assess whether the project avoids crediting reductions driven by reduced service output rather than electrification of equivalent service.
12.6 Validation checks on charging data integrity and electricity accounting
The VVB shall assess the charging architecture, charger register, metering configuration, charging session data systems, and linkage between charging sessions and vehicle identifiers.
The VVB shall assess treatment of charging losses and confirm that the approach is conservative and does not understate electricity drawn for the credited activity.
The VVB shall verify the electricity emission factors and confirm correct mapping to electricity systems and monitoring periods. Where multiple systems apply, the VVB shall confirm disaggregation or conservative treatment.
Where renewable electricity attributes are claimed, the VVB shall assess compliance with PCS rules and verify non-overlap controls.
12.7 Validation checks on additionality
The VVB shall assess the additionality demonstration for completeness and credibility. The VVB shall confirm that electrification is not legally mandated and assess policy interactions including subsidies, grants, concessional finance, and procurement rules.
Where investment analysis is used, the VVB shall assess whether all material revenues and support mechanisms are included and whether sensitivity analysis is appropriate. Where barrier analysis is used, the VVB shall assess whether barriers are service-specific and evidenced.
The VVB shall assess the common practice assessment and confirm that the applicable context is appropriate and that conclusions are supported by evidence.
12.8 Verification scope
At verification, the VVB shall confirm that monitoring data and calculations for each monitoring period are complete, accurate, and traceable, and that the project remains eligible under this methodology.
The VVB shall verify that fleet composition, service definition, charging architecture, electricity supply arrangements, and monitoring systems have not changed in a manner that affects baseline comparability, charging attribution, displacement integrity, or quantification without appropriate PCS approval.
12.9 Verification checks on fleet register and activity data
The VVB shall verify the fleet register for the monitoring period and confirm inclusion and exclusion status for all credited vehicles.
The VVB shall verify vehicle activity data, including telematics or odometer datasets, and confirm that activity totals are supported by raw records and QA/QC procedures. The VVB shall assess plausibility and identify anomalies or tampering risks.
Where activity records are incomplete or inconsistent, the VVB shall require conservative exclusions.
12.10 Verification checks on charging electricity attribution
The VVB shall verify charging session records, metering data, or billing records and confirm that charging electricity is attributable to credited vehicles and the monitoring period.
The VVB shall verify that charging electricity totals reconcile with charger totals and, where applicable, site electricity bills. Where chargers serve both credited and non-credited vehicles, the VVB shall verify allocation rules and confirm conservative application.
Where charging electricity data are missing, the VVB shall require exclusion of associated activity unless project emissions can be assigned conservatively without understating electricity use.
12.11 Verification checks on baseline application and calculation accuracy
The VVB shall verify baseline emissions intensity application to the monitored service output for the period and confirm correct unit conversions and emission factor use.
The VVB shall reproduce emission reduction calculations using verified inputs and shall confirm correct equations, aggregation, and deductions, including inclusion of any non-electric fuel emissions.
The VVB shall verify that emission reductions are not claimed for activity lacking charging electricity attribution and that rounding is conservative.
12.12 Verification checks on leakage and overlap risks
The VVB shall verify leakage assessment, including any shifting of ICE activity outside the boundary, subcontracting impacts, and evidence of displaced vehicle fate where applicable. Where leakage is plausible and unmanaged, the VVB shall require conservative deductions or exclusions.
Where renewable electricity attributes are claimed, the VVB shall verify compliance with PCS rules and confirm non-overlap with other claims.
The VVB shall assess whether emission reductions are claimed under another program or instrument for the same activity and require corrective action where overlap exists.
12.13 Non-conformities and corrective actions
The VVB shall classify non-conformities based on materiality. Material non-conformities shall be corrected before a positive validation opinion or verification statement is issued.
Where corrections require changes to fleet registers, activity datasets, charging attribution datasets, baseline intensity values, emission factor versions, leakage deductions, or calculation methods, the VVB shall verify revised materials and confirm that revisions do not introduce over-crediting.
12.14 Common failure conditions under this methodology
A project shall be treated as having a material integrity failure where displacement cannot be established, charging electricity cannot be attributed credibly, fleet register control is weak, activity data are incomplete or inconsistent, allocation understates electricity attributable to credited activity, non-electric fuel use is unmonitored, or double counting risks with renewable electricity and other claims are unmanaged.
Where integrity cannot be established for a monitoring period, the VVB shall apply conservative outcomes up to and including zero issuance for the affected period.
12.15 Documentation requirements
The project proponent shall provide the VVB and PCS with all documents and datasets necessary to perform the checks in this chapter. Evidence shall be organised, traceable, and sufficient to support replication of results and independent assessment.
Chapter 13 - References
13.1 General requirement
The project proponent shall use credible, publicly available, and verifiable sources for baseline vehicle fuel consumption or baseline emissions intensity, baseline fuel emission factors, electricity emission factors, any charging loss factors applied, and any leakage assumptions or deductions applied. References shall be sufficiently specific to allow independent replication, including the title, issuing entity, version number or publication date, and the relevant sections or datasets.
Where multiple credible sources exist for a parameter, the project proponent shall justify the selection and shall apply conservative choices where uncertainty exists.
13.2 Minimum reference categories
This methodology relies on minimum reference categories where applicable. PCS documents apply, including relevant PCS standards, this methodology, any referenced PCS methodological tools, and applicable PCS templates and forms. Host country laws and regulations apply where they affect vehicle operation, fleet licensing, charging infrastructure installation and operation, electricity metering, and transport service permitting. Authoritative sources on fuel emission factors apply for baseline fuel combustion emissions. Official electricity system datasets apply for electricity emission factors. Recognised technical standards for vehicle activity measurement, telematics integrity, and electric vehicle charging metering apply where used to support monitoring integrity and conservative attribution.
13.3 Citation and recordkeeping requirements
All sources used shall be cited in the project documentation and retained as part of the project record. Where a dataset is updated periodically, the project proponent shall retain the specific version used for each monitoring period and demonstrate consistency with update requirements. Monitoring datasets for activity and charging electricity, including raw logs and QA/QC records, shall be retained with traceability to credited calculations.
Annex A - Parameters and Default Values
A.1 General
This annex specifies the minimum parameters required to implement this methodology. Project proponents shall use measured data where required. Default values may be used only where explicitly allowed and shall be justified as applicable and conservative.
Table A-1. Parameters (minimum)
Fleet register
List of credited vehicles with unique IDs and eligibility status
N/A
All projects
Fleet system records
Continuous
No
Service output in period (t)
unit service
All projects
Telematics/odometer/trip logs
Continuous; per period
No
Baseline emissions intensity per unit service
tCO₂e/unit
All projects
Baseline period data or PCS defaults
At validation; update as required
Limited; only if PCS provides defaults
(FC^{BL}_{i,t})
Baseline fuel consumption for displaced service
fuel unit
Conditional
Baseline records
Per period
No
Fuel emission factor for baseline fuel (i)
tCO₂e/unit
All projects
Credible sources
Update as required
Yes, where authoritative published factors are used
Charging electricity attributable to credited activity
MWh
All projects
Charging session/meter/billing logs
Continuous; per period
No
Charging loss factor
Loss adjustment or upstream metering basis
N/A
Conditional
Technical specs or metering
Per period
Limited; conservative only
Electricity emission factor for charging electricity
tCO₂e/MWh
All projects
Official datasets per PCS
Per period
Yes, where PCS recognises the source
Non-electric fuel use in project scenario
fuel unit
Conditional
Fuel logs/telematics
Per period
No
Leakage emissions
tCO₂e
Conditional
Leakage assessment
Per period
No
Annex B - Worked Example
B.1 Example purpose and limitations
This worked example is illustrative and demonstrates calculation logic. Project proponents shall use project-specific monitored data, baseline intensity and emission factors consistent with PCS requirements, applicable electricity emission factors for the charging systems used, and conservative leakage deductions where required.
B.2 Example scenario and inputs
Assume a fleet delivers a fixed service output measured as vehicle-kilometres. The project provides the service using electric vehicles. Baseline is ICE vehicles delivering the same service. Charging electricity is measured through charger session logs.
Table B-1. Example inputs for monitoring period
Service output
10,000,000 vehicle-km
Verified activity
Baseline emissions intensity
0.00025 tCO₂e/vehicle-km
Example only
Charging electricity
25,000 MWh
Verified charging
Electricity EF
0.55 tCO₂e/MWh
Example only
Non-electric fuels
0
None in example
Leakage
500 tCO₂e
Example deduction
B.3 Baseline emissions
B.4 Project emissions
B.5 Net emission reductions
Under this methodology, no credits are issued for the period because the result is negative. This example illustrates that projects must demonstrate that baseline intensity, project electricity emissions, and service equivalence result in a net benefit using real monitored data, not assumptions.
Annex C - Monitoring Data Sheet
C.1 Monitoring log requirements
The project proponent shall maintain a monitoring log that allows independent reproduction of monitoring period totals and linkage to raw records. The monitoring log shall be maintained for each monitoring period and retained with supporting evidence.
Table C-1. Monitoring data sheet (minimum fields)
Monitoring period ID
Unique identifier
Text
Yes
Period start date/time
Start of monitoring period
YYYY-MM-DD hh:mm
Yes
Period end date/time
End of monitoring period
YYYY-MM-DD hh:mm
Yes
Fleet register version
Version used for the period
Text
Yes
Vehicle ID
Unique vehicle identifier
Text
Yes
Vehicle class
Bus/truck/car etc.
Text
Yes
Vehicle eligibility status
In/Out
Text
Yes
Activity record ID
Trip/telematics reference
Text
Yes
Activity date
Date
YYYY-MM-DD
Yes
Service output
Vehicle-km / passenger-km / tonne-km
Unit
Yes
Charging session ID
Charging record reference
Text
Yes
Charging date/time
Timestamp
Date-time
Yes
Charger ID / location
Charger reference
Text
Yes
Electricity system ID
Grid/jurisdiction
Text
Yes
Electricity dispensed
kWh
kWh
Yes
Loss treatment applied
Yes/No + basis
Text
Conditional
Electricity EF source/version
Text
Yes
Baseline intensity source/version
Text
Yes
Non-electric fuel use
Quantity by fuel
Unit
Conditional
Leakage assessment summary
Key risks and deductions
Text
Conditional
Leakage emissions
tCO₂e
Conditional
Baseline emissions
tCO₂e
Yes
Project emissions
tCO₂e
Yes
Net reductions
tCO₂e
Yes
Data gaps present
Yes/No
Text
Yes
Gap treatment description
Conservative treatment
Text
Conditional
Prepared by / date
Responsible person and date
Text / YYYY-MM-DD
Yes
Internal review by / date
Reviewer and date
Text / YYYY-MM-DD
Yes
Definitions and Acronyms
D.1 Definitions
For the purposes of this methodology, the following definitions apply.
Additionality means the demonstration that the project activity results in emission reductions that would not have occurred in the absence of the project and the incentive from carbon crediting.
Baseline emissions__ means the GHG emissions that would occur in monitoring period t in the absence of the project activity, representing delivery of the same mobility service using baseline internal combustion vehicles and baseline fuels.
Baseline emissions intensity (EI^BL) means baseline emissions per unit of defined service output, derived from baseline fuel consumption and fuel emission factors and expressed per unit of service.
Charging electricity (EC^CH_t) means electricity consumption attributable to charging for the credited vehicles delivering the credited service in monitoring period t, expressed in MWh and adjusted conservatively where charging losses are treated.
Charging losses means energy losses between grid electricity input and energy stored in the vehicle battery or dispensed at the outlet, including conversion losses and auxiliary consumption within charging equipment, treated conservatively under this methodology.
Credited fleet means the set of vehicles included under this methodology for a given monitoring period, identified in the fleet register and meeting eligibility and monitoring requirements.
Displacement means reduction of baseline internal combustion vehicle activity attributable to the project’s delivery of equivalent service using electric vehicles, evidenced and treated conservatively.
Electric mobility means delivery of transport service using electric vehicles such that the propulsion energy is electricity, within the defined boundary of this methodology.
Electricity emission factor (EF^ELEC_t) means the applicable emissions factor for electricity consumed in monitoring period t for the relevant electricity system, expressed in tCO₂e/MWh.
Leakage (LE_t) means an increase in GHG emissions occurring outside the project boundary that is attributable to the project activity and is measurable, attributable, and material under this methodology.
Project emissions (PE_t) means GHG emissions occurring within the project boundary in monitoring period t that are attributable to charging electricity and any non-electric fuels used to deliver the credited service.
Service output (S_t) means the quantified transport service delivered by the credited fleet in monitoring period t using the defined service metric.
D.2 Acronyms
Table D-1. Acronyms
BE
Baseline Emissions
EF
Emission Factor
ER
Emission Reductions
EV
Electric Vehicle
GHG
Greenhouse Gas
ICE
Internal Combustion Engine
LE
Leakage Emissions
PE
Project Emissions
PCS
Planetary Carbon Standard
QA/QC
Quality Assurance / Quality Control
VVB
Validation and Verification Body
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