minimum emissions accounting threshold

Summary:

minimum size of emissions that will be accounted for

Description:

Trm- materiality threshold

A source not exceeding this threshold can be omitted from the inventory - this is frowned upon.

Technically this threshold represents an accepted underestimate - not compatible with the complexes principle.

Also not truly beneficial since you have to quantify the emissions anyway to certify they are under the threshold..

A threshold is often used to determine whether an error or omission is a material discrepancy or not. This is not the same as a de minimis for defining a complete inventory. Instead companies need to make a good faith effort to provide a complete, accurate, and consistent accounting of their GHG emissions. For cases where emissions have not been estimated, or estimated at an insufficient level of quality, it is important that this is transparently documented and justified. Verifiers can determine the potential impact and relevance of the exclu- sion, or lack of quality, on the overall inventory report.