4.1. General - This standard is based on the principles given below and each principle is described to provide an understanding of the same. These principles facilitate the proper approach to the requirements given in this standard to ensure that the information given on GHG is a true and justifiable account.

4.2. Relevance - All applicable and appropriate data sources are used to quantify, monitor, or estimate GHG sources.

4.3. Completeness - All sources within the project’s boundaries are considered within an identified source category.

4.4. Consistency - Emission calculations for each source are calculated uniformly. If more accurate procedures and methodologies become available, documentation should be provided to justify the changes and show that all other principles are upheld.

4.5. Accuracy - All measurements and estimates need to be presented, in an unbiased manner as much as is practical. In instances, where sufficient accuracy is not possible or practical, measurements and estimates should be used while maintaining the principle of conservativeness.

4.6. Transparency - All information about GHG should be presented in an open, clear, factual, neutral, and coherent manner that facilitates independent review. All assumptions are stated clearly and explicitly and all calculation methodologies and background material are referenced.

4.7. Conservativeness - Appropriate parameters affecting the sources are utilized in the calculation of the GHG Assertion. In instances where parameters or data sources are highly uncertain, the choice of a specific parameter, data source, or estimated or default value to be utilized, results in an overestimation of the GHG Assertion.

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