Abstract

Clearly defined principles are essential elements of GHG accounting and reporting guidelines, protocols, and standards to address the unavoidable expert judgments that must be applied to address ambiguities in these documents. The IPCC guidelines identify transparency, accuracy, completeness, (time series) consistency, and comparability as its foundational data quality principles. The principles of conservativeness, relevance, and comparability see varied use across major GHG accounting references. These differences in principles, especially with respect to the principle of comparability, indicate there are underlying problems with many GHG accounting protocols and standards now heavily referenced and applied.

摘要

明确定义的原则是温室气体核算和报告指南、协议和标准的基本要素，以解决不可避免的专家判断，这些判断必须用于解决这些文件中的歧义。IPCC 指南将透明度、准确性、完整性、（时间序列）一致性和可比性确定为其基本数据质量原则。保守性、相关性和可比性原则在主要的温室气体核算参考中得到了不同的应用。这些原则上的差异，特别是在可比性原则方面的差异，表明现在大量引用和应用的许多温室气体核算协议和标准存在潜在问题。