2.GCC项目核查标准Verification-Standard-v3.1

Verification Standard V3.1 - 2020 Global Carbon Council Verification Standard 2 of 22 Global Carbon Council Verification Standard 3 of 22 CONTENTS 1 INTRODUCTION 5 2 PURPOSE 6 3 GENERAL VERIFICATION REQUIREMENTS 6 3.1 COMMON VERIFICATION REQUIREMENTS 7 3.1.1 VERIFICATION SCOPE 7 3.1.2 VERIFICATION APPROACH 8 3.1.3 COMPLIANCE WITH GCC RULES 8 3.1.4 USE OF APPLICABLE FORMS AND TEMPLATES 9 3.1.5 USE OF APPLICABLE GLOBAL WARMING POTENTIALS 9 3.2 GCC VERIFICATION PRIOR TO REGISTRATION 9 3.2.1 PROJECT VERIFICATION 9 3.2.2 OBJECTIVE OF PROJECT VERIFICATION 10 3.2.3 VERIFICATION APPROACH 10 3.2.4 VERIFICATION USING STANDARD AUDITING TECHNIQUES 10 3.2.5 CRITERIA FOR SITE VISITS 11 3.2.6 NON-CONFORMITIES AND CORRECTIVE ACTION REQUESTS 11 3.3 GCC VERIFICATION PRIOR TO ISSUANCE 12 3.3.1 EMISSION REDUCTION VERIFICATION 12 3.3.2 OBJECTIVE OF EMISSION REDUCTION VERIFICATION 13 3.3.3 VERIFICATION APPROACH 13 3.3.4 QUALITY OF EVIDENCE 13 3.3.5 APPLICATION OF MATERIALITY 14 3.3.6 VERIFICATION USING STANDARD AUDITING TECHNIQUES 14 3.3.7 CRITERIA FOR SITE VISITS 15 3.3.8 NON-CONFORMITIES AND CORRECTIVE ACTION REQUESTS 16 4 SPECIFIC VERIFICATION REQUIREMENTS 17 4.1 GHG VERIFICATION REQUIREMENTS 17 4.2 SUSTAINABILITY VERIFICATION REQUIREMENTS 17 4.3 ENVIRONMENT AND SOCIAL SAFEGUARDS VERIFICATION REQUIREMENTS 17 5 VERIFICATION AND CERTIFICATION STATEMENT 17 5.1 PROJECT VERIFICATION (b) Contributions towards achieving the United Nations Sustainable Development Goals (SDGs); and (c) Claims that the Project Activity does not cause any net harm to the environment or/and society. 3 General Verification Requirements 8. Verification of Project Activities by approved GCC Verifiers is a pre-requisite for Project Owners that intend to submit projects for registration and issuance of carbon credits (Approved Carbon Credits or ACCs) under the GCC Program. 9. For the GCC Program, a third-party independent external verification of the Project Activity is required to be conducted by approved GCC Verifiers prior to two stages in the GCC project cycle. The two stages are: (a) GCC Project Registration; and (b) GCC ACC Issuance. 10. Under the GCC Program, a GCC Verifier (GV) or Verification Body (VB) means an individual or an organization approved by the GCC Program to act as a GCC Verifier and provide verification services in accordance with the GCC rules. 11. A GCC Verifier can either be a GCC Project Verifier or a GCC Emission Reduction Verifier. Accordingly, a GCC Verification can be classified into two types depending on the nature and stage of the verification in the GCC project cycle. 4 While using any GCC document, the terms/definitions/Acronyms and the names of the regulatory documents referred have their first letter in capitals (e.g., Project Standard). Global Carbon Council Verification Standard 7 of 22 3.1 Common Verification Requirements 12. Clause 1 of ISO 14064-2:2006 and ISO 14064-3:2006, respectively, stipulate that the requirements of the GCC Program are additional to the requirements of ISO 14064. The generic requirements of the GCC Program are based on International Standard ISO 14064-2 and ISO 14064-3, whereas the specific mandatory requirements of the GCC Program and Project Activities are stipulated in the Project Standard and verification requirements are stipulated in Verification Standard (this document) and respective CDM methodologies. GCC Verifiers shall refer to APPENDIX 1 of the Project Standard, which links the ISO 14064-2 requirements with the GCC rules and requirements for project development, implementation and monitoring, and APPENDIX 1 of the Verification Standard (this document), which links the ISO 14064-3 requirements with Project and Emission Reduction Verification. 3.1.1 Verification Scope 13. GCC Verifiers shall conduct Project Verifications and Emission Reduction Verifications of GCC Project Activities based on the GCC rules5 as stipulated in the: (a) International Standards ISO 14064-2 and ISO 14064-3, which provide a broad framework and requirements; (b) Verification Standard (this document), which provides specific requirements of the GCC Program, for verifying a Project Activity on various aspects including emission reductions, sustainability and environmental and social do-no-harm criteria; and (c) The following specific documents: (i) Program Framework and Program Manual, which provides a broad overview of overall GCC Program and the role of verification; (ii) Procedure for Approval of GCC Verifiers, which provides requirements for selecting the verification team; (iii) Project Standard, which provides the specific requirements applicable to Project Activities as contained in the project documentation package, including the Project Submission Form and the Project Monitoring Report Form; (iv) Applicable GCC/CDM methodologies and tools; and (v) Program Process, which provides a broad overview of the overall process of verification, registration and issuance. 5 GCC rules means the rules and requirements set out by the GCC Program related to GHG emission reductions, SDG contributions, do-no-net-harm on Environment and Society and their certification based on GCC Program documents including ISO 14064-2, ISO 14064-3, the Program Framework, Program Manual, applicable methodologies and tools and the other documents mentioned in Program Framework and available on the GCC public website (https://www.globalcarboncouncil.com/resource-centre.html). Global Carbon Council Verification Standard 8 of 22 3.1.2 Verification Approach 14. GCC Verifiers shall select a competent team to perform Project or Emission Reduction verifications for GCC Project Activities as required in the Procedure for Approval of GCC Verifiers. 15. In carrying out verifications, GCC Verifiers shall: (a) Follow this Verification Standard and integrate its provisions into the GCC Verifier’s own quality management systems; (b) Apply the most recent applicable GCC rules and decisions as of the reference date stipulated by the Project Standard; (c) Determine whether or not each GCC Project Activity meets all applicable GCC rules and requirements, including those specified in the Project Standard, applied methodologies/methodological tools and any other requirements; (d) Assess the accuracy, conservativeness, relevance, completeness, consistency and transparency of the information provided by the Project Owner(s) in the project documents (e.g., PSF, PMR, etc.) and as required by the Project Standard; (e) Determine whether information provided by the Project Owner(s) is reliable and credible; (f) Apply consistent verification criteria: (i) To the requirements of the selected methodologies and other applied methodological tools throughout the crediting period(s); (ii) To GCC Project Activities with similar characteristics, such as a similar application of the selected methodologies and other applied methodological tools, use of technology, time period or region; (iii) To expert judgements, over time and among GCC Project Activities; (g) Base their findings and conclusions on objective evidence and conduct all verification activities in accordance with GCC rules and procedures; (h) Not omit evidence that is likely to alter the verification opinion; (i) Present information in the verification and certification report in a factual, neutral and coherent manner and document all assumptions, provide references to background material, and identify changes made to the documentation; and (j) Safeguard the confidentiality of all information obtained or created during the verification. 3.1.3 Compliance with GCC Rules 16. In carrying out verification work, GCC Verifiers shall use and determine compliance with the valid version of applicable GCC rules.6 including the standards, methodologies, methodological tools, guidelines and other regulatory documents approved and required by the GCC Program, on the reference date stipulated by the Project Standard. 6 See footnote 5 Global Carbon Council Verification Standard 9 of 22 3.1.4 Use of applicable Forms and Templates 17. GCC Verifiers contracted to conduct project verification for registration of a proposed GCC Project Activity shall prepare a Project Verification Report (PVR) using the valid version of the relevant PVR form/template, on the reference date stipulated by the Project Standard. 18. GCC Verifiers contracted to conduct ex-post emission-reduction verifications for specified monitored periods of registered GCC Projects shall prepare an Emission Reduction Verification Report (ERVR) using the valid version of the relevant ERVR form/template, on the reference date stipulated by the Project Standard. 19. When completing verification report forms, GCC Verifiers shall follow the instructions therein. 3.1.5 Use of applicable Global Warming Potentials 20. GCC Verifiers shall determine whether global warming potentials (GWPs) were correctly applied in the PSF and in the Project Monitoring Report (PMR), in accordance with the relevant requirements in the Project Standard. 3.2 GCC Verification Prior to Registration 3.2.1 Project Verification 21. Project Verifications shall be conducted prior to Project Registration, with the aim of providing an independent evaluation of proposed GCC Project Activities against the requirements of the GCC rules and on the basis of the information provided in the Project Submission Form (PSF) and other submitted documents. 22. GCC Verifiers shall submit PVRs to the GCC Program and to Project Owners. A GCC Verifier’s written Project Verification conclusion is called a Project Verification Opinion. The written assurance by a GCC Verifier, based on a Project Verification Opinion, is called a Project Certification Statement. 23. Project Certification Statements shall confirm that GCC Project Activities: (a) Comply with GCC rules and requirements; (b) Are expected to achieve the estimated real and additional GHG emission reductions indicated in the PSF; and (c) Depending upon the Project Owner(s)’s selections in the PSF, may also state that Project Activities: (i) Have implemented safeguards that are expected to provide protection against negative environmental/social impacts and will not cause any net harm to the environment or/and society; and (ii) Are expected to contribute to the achievement of United Nations Sustainable Development Goals (SDGs, preferably those prioritized by the host country) and have targeted a specific SDG certification label (Bronze, Silver, Gold, Platinum, or Diamond), as committed to voluntarily in the PSF. Global Carbon Council Verification Standard 10 of 22 3.2.2 Objective of Project Verification 24. GCC Verifiers shall conduct thorough and independent ex-ante assessments of proposed GCC Project Activities with respect to commitments and targets based on forecasted GHG emission reductions or net anthropogenic GHG removals, sustainability and environmental and social do-no-net-harm, against applicable GCC rules and requirements. 3.2.3 Verification Approach 25. In carrying out Project Verifications, GCC Verifiers shall: (a) Determine whether proposed GCC Project Activities comply with ISO 14064-2 and ISO 14064-3 and GCC rules and requirements; and (b) Assess the claims and assumptions in PSFs, including the eligibility of the applicable project Types (A or B). The evidence used in such assessments shall not be limited to that provided by the Project Owner(s). 3.2.4 Verification using Standard Auditing Techniques 26. GCC Verifiers shall assess the information provided by Project Owner(s) and comments provided by stakeholders during the global stakeholder consultation (GSC) process. 27. In assessing this information, GCC Verifiers shall apply the means of verification as specified in ISO 14064-2 and ISO 14064-3, this Verification Standard and, where appropriate, standard auditing techniques, including, but not limited to: (a) Document review, involving: (i) A review of data and information; (ii) Cross checks between the information provided in the PSF and information from sources other than those used; if available, the GCC Verifier’s sectoral or local expertise; and, if necessary, independent background investigations; (b) Follow-up actions (e.g., on-site inspection and telephone or video-call or e-mail interviews), including: (i) Interviews with relevant stakeholders in the project host country, such as personnel with knowledge of the project design and implementation; and (ii) Cross checks between information provided by interviewed personnel (i.e., by checking sources or other interviews) to ensure that no relevant information has been omitted; (c) Reference to available information related to projects or technologies similar to the proposed GCC Project Activity under verification; (d) Review, based on the selected methodologies and applied methodological tools, of the appropriateness of formulae and accuracy of calculations; (e) Sampling approaches in accordance with the CDM7 Standard “Sampling and surveys for CDM project activities and programme of activities”; and (f) Review of the claims regarding the additional certification labels (E+, S+, SDG+ or CORSIA market eligibility). 7 CDM Rules and requirements: https://cdm.unfccc.int/Reference/index.html Global Carbon Council Verification Standard 11 of 22 3.2.5 Criteria for Site Visits 28. It is mandatory for GCC Verifiers to conduct on-site visit and inspections during project verification for proposed GCC Project Activities if: (a) The Project Activity’s estimated average annual GHG emission reductions or net anthropogenic GHG removals are more than 100,000 t CO2 eq; or (b) There is pre-project information that is relevant to the registration requirements for the Project Activity and that may not be traceable post registration. 29. For cases where the stipulations in paragraph 28 are not applicable, on-site visit/inspections for project verification are optional. If an on-site visit/inspection is not performed, the GCC Verifier shall describe the alternative means of verification used and justify that they are sufficient for project verification purposes. 30. Where no specific means of verification is specified in this standard, GCC Verifiers shall apply the standard auditing techniques described in section 3.2.4. 3.2.6 Non-conformities and corrective action requests 31. If the GCC Verifier identifies issues that require further elaboration, research or expansion in order to determine whether the Project Activity meets GCC rules and requirements and can achieve credible GHG emission reductions or net anthropogenic GHG removals and/or additional certification labels (E+, S+, SDG+ or CORSIA market eligibility), the GCC Verifier shall ensure that these issues are accurately identified, formulated, discussed and concluded in the PVR. 32. The GCC Verifier shall raise corrective action request (CAR) if any of the following situations occur: (a) The PSF contains errors t