Data, Technology & Verification Systems

Accuracy

A core quality principle for emissions and sustainability data: reported values should be systematically neither over- nor understated, with uncertainty reduced as far as practicable.

Established · Version 0.1

Definition

In greenhouse gas accounting, the principle that the quantification of emissions should be systematically neither over nor under actual emissions, as far as can be judged, and that uncertainties should be reduced as far as practicable — sufficient for users to make decisions with reasonable assurance (GHG Protocol Corporate Standard, Chapter 1). Accuracy is one of the Protocol's five accounting principles, alongside relevance, completeness, consistency and transparency.

References

Sumday

Verbatim statement of the accuracy principle from the Corporate Standard, Chapter 1 (neither over nor under actual emissions; uncertainties reduced as far as practicable).

Overview

What it means

Accuracy is pursued through choices of methodology, emission factors and activity data quality, and is reported with uncertainty characterisation rather than as a claim of perfect measurement. IPCC good practice for national inventories likewise includes accuracy among its inventory quality principles, applying the same idea at national scale.

How it is used

Preparers of corporate inventories apply the principle when selecting calculation methods; verifiers and assurance providers test whether reported figures are free from material misstatement. Regulators and disclosure regimes that build on the GHG Protocol inherit the principle.

Why it matters

Carbon markets, targets and disclosure regimes all depend on numbers that are decision-useful. Systematic over- or under-statement — even where unintentional — undermines crediting, comparability and trust in reported progress.

Definitions and controversy

Accuracy is a qualitative principle, not a numerical threshold; what counts as "sufficient" accuracy depends on the intended use of the data.

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