> For the complete documentation index, see [llms.txt](https://documentation.carbonregistry.com/documentation/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://documentation.carbonregistry.com/documentation/icr-program/methodology-development/criteria/icr-methodology-requirements-v3.2.md).

# ICR Methodology Requirements v3.2

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#### *Summary*

ICR serves as a framework for *climate projects* of any size, promoting environmental integrity through accelerating credible action and ensuring credibility, consistency, and transparency in quantification, *monitoring*, reporting, *validation*, and *verification*.

| Version no.     | 3.2             |
| --------------- | --------------- |
| Date of Version | 9. October 2026 |

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The pdf version is the official version for the document
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## Introduction

This document provides requirements for development and revision of *methodologies* and modules under the *ICR program* and requirements applicable to tools. The purpose of this document is to support *project proponents*, *methodology developers*, ICR, and *validation and verification bodies (VVBs)* in developing, applying, and assessing *methodologies*, modules and tools, as applicable.

### Objective

The objectives of this document are to:

1. provide accessible requirements applicable to all types of climate-related mitigation *methodologies*;
2. facilitate and promote transparency by all parties involved in the ICR;
3. ensure the quality and consistency of *methodologies* and modules prepared for approval under the ICR Program;
4. ensure that methodologies and, within their defined scope, modules and tools, provide clear, operational, and verifiable criteria and procedures for project proponents to demonstrate conformity with ISO 14064-2, the ICR Requirement Document, and other applicable ICR requirements;
5. support consistency and quality in the assessment of *scientific integrity* during *methodology* validation;
6. promote the development of *methodologies* for emerging climate technology and solutions and their access to the carbon markets, facilitating a fast transition to a low-carbon economy.

### Reference standards

ICR methodology requirements are structured to be consistent with principles, requirements, and guidance of:

* *ISO 14064-2*.
* Paris Agreement Crediting Mechanism (PACM) established under the Paris Agreement, and, where relevant, methodologies and tools developed under the Clean Development Mechanism (CDM).
* Other relevant GHG programs.

ICR relies on terminology from reference standards. Further, *CDM/PACM* and other *GHG programs* set out principles regarding additionality and crediting mechanisms. Methodology validation shall be conducted in accordance with ISO 14064-3 and the ICR Validation and Verification Specifications. The applicable accreditation and competence framework for VVBs is based on ISO 14065, ISO/IEC 17029 and ISO 14066.

*ISO 14064-2* is a project-based standard. However, new *methodologies* are subject to *validation* against the applicable requirements of *ISO 14064-2* at methodology level, mutatis mutandis. Application of an approved methodology at project level shall demonstrate conformity with *ISO 14064-2*.

## Scope

This document specifies principles and requirements for the development and revision of *methodologies* and *modules*, under the *ICR Program* and requirements applicable to tools. Requirements applicable to modules and tools apply to the extent relevant to their nature and function. Development, review and approval are conducted in accordance with the ICR Methodology Approval Process.

## Normative references

* ICR Requirement Document
* ICR Methodology Approval Process
* ICR Validation and Verification Specifications
* ICR Definitions
* ICR Additionality Specifications
* ISO 14064-2, Greenhouse gases — Part 2: Specification with guidance at the project level for quantification, monitoring and reporting of greenhouse gas emission reductions or removal enhancements.
* ISO 14064-3, Greenhouse gases — Part 3: Specification with guidance for the verification and validation of greenhouse gas statements
* ISO 14065, General principles and requirements for bodies validating and verifying environmental information
* ISO 14066, Greenhouse gases — Competence requirements for greenhouse gas validation teams and verification teams
* ISO 17029, Conformity assessment — General principles and requirements for validation and verification bodies

## Definitions

For the purposes of this document, the terms and definitions given in the ICR Definitions apply.

## Principles

The principles underlying these requirements are adapted from *ISO 14064-2* and relevant principles applied under the CDM/PACM. The development and application of *methodologies*, *modules* and *tools* shall be guided by the following principles.

**Relevance** — Use data, methods, *criteria*, and assumptions that are appropriate for the intended use of reported information.

**Completeness** — Consider all relevant information that may affect the accounting and quantification of *GHG emission mitigation*.

**Consistency** — Enable meaningful comparisons in *GHG*-related information.

**Accuracy** — Reduce bias and uncertainties as far as is practical/cost-effective.

**Transparency** — Provide clear and sufficient information for reviewers to assess the credibility and reliability of *GHG emission mitigation* claims.

**Conservativeness** — Use conservative assumptions, values, and procedures to ensure that *GHG emission mitigations* are not over-estimated.

**Impartiality** — Impartial *validation* and *verification* of *GHG emission mitigations* by a competent accredited third-party organization.

This document further sets out the requirements and structure of *methodologies* and, where applicable, modules and tools to support consistent application under the ICR Program including project registration and *issuance* of *ICCs*.

## General requirements

### Approval and conformity

For a *methodology* or module to be approved under the *ICR Program*, it shall demonstrate how it meets the applicable requirements herein.

The methodology or module shall be approved by ICR through the ICR Methodology Approval Process, confirming its conformity with the applicable requirements herein, ISO 14064-2, and other applicable normative references.

Tools are reviewed and approved in accordance with the ICR Methodology Approval Process, as applicable to their nature and function.

### Methodology integrity and evidence basis

The requirements in this section apply, as relevant to their nature and function, to modules and tools.

*Methodologies* shall ensure conservativeness and scientific integrity, and shall be supported by credible, transparent, and relevant scientific or technical evidence. Where peer-reviewed literature is not available or is not sufficient for the methodology context, the methodology shall be supported by other credible and transparent evidence, with appropriate justification.

Methodologies shall provide a scientifically credible, technically appropriate, transparent, conservative, and verifiable basis for quantifying, monitoring, reporting, validating, and verifying GHG emission mitigations under the ICR Program.

*Methodologies* shall encourage ambition over time; encourage broad participation; support real, transparent, conservative, and credible GHG emission mitigations below ‘business as usual’; address leakage where applicable; recognize suppressed demand, and address non-permanence and reversals where applicable.

*Methodologies* shall include relevant criteria, procedures, assumptions, methods, data sources, models, parameters, equations, default values, key factors and conclusions necessary to support their application. *Methodologies* shall also consider *uncertainty*, *leakage*, policies and measures, and relevant circumstances, including social, economic, environmental, and technological circumstances, and sectoral circumstances.

The methodology documentation shall provide sufficient information and justification to enable assessment of conformity with these requirements, including assessment of scientific integrity by the VVB during methodology validation in accordance with the ICR Validation and Verification Specifications.

### Methodology as a project-level blueprint

Methodologies shall provide clear, operational, and verifiable criteria and procedures that enable project proponents to demonstrate conformity with ISO 14064-2, the ICR Requirement Document, and other applicable ICR requirements at the project level.

Methodologies shall be sufficiently specific to support consistent project design, validation, monitoring, verification, issuance, and, where applicable, post-crediting monitoring.

Methodologies shall function as a blueprint for project proponents and VVBs by defining how project activities applying the methodology establish applicability, determine the project boundary, select and substantiate the baseline scenario, demonstrate additionality, quantify GHG emission mitigations, address leakage and non-permanence where applicable, manage uncertainty, monitor relevant parameters, and document conformity with applicable ICR requirements.

Methodology requirements shall be understandable, implementable, and verifiable. Where a methodology requires a project proponent to demonstrate, justify, assess, disclose, monitor, calculate, or document a matter, the methodology shall identify the required evidence, timing, responsible party, and relevant validation or verification basis. The methodology shall be sufficiently complete and self-contained to be applied by a competent project proponent and assessed by a VVB without reliance on undocumented knowledge or interpretations held by the methodology developer.

### Methodology development and assessment

*Methodologies* and *modules* may be developed by *project proponents*, *stakeholders*, or ICR and should include participation by relevant sectoral or technical experts, as appropriate.

Tools are developed by ICR. In developing or revising tools, ICR may draw on relevant tools, standards, scientific literature, technical guidance and good practice from other GHG programs and recognized frameworks and may engage external technical expertise.

*Methodologies* shall be *validated* by a VVB approved by ICR for methodology validation and the applicable sectoral scope(s), in accordance with the ICR Validation and Verification Specifications. *Methodologies* shall demonstrate how they meet the requirements in this document and *ISO 14064-2* at a methodology level.

A module developed as an integral component of a methodology may be validated within the methodology validation engagement. Where separate independent validation or technical assessment of a module or tool is required under the ICR Methodology Approval Process, the applicable assessment shall be conducted in accordance with the ICR Methodology Approval Process and, where validation is required, the ICR Validation and Verification Specifications.

ICR conducts a completeness and program conformity review, the PAP may provide a recommendation to the ICR Board in accordance with the ICR Program Advisory Panel procedures, and the ICR Board makes the final approval decision. The applicable review and decision-making pathway for modules and tools is determined in accordance with the ICR Methodology Approval Process.

### Drafting, traceability, and verifiability

The drafting, traceability and verifiability requirements in this section apply to methodologies, modules and tools to the extent relevant to their nature and function.

*Methodologies* shall be written clearly and concisely.

Methodologies shall use normative language consistently. “Shall” shall be used for mandatory requirements, “should” for recommendations, “may” for permissions, and “can” for statements of possibility or capability. Methodologies shall clearly distinguish binding requirements from explanatory text, examples, assumptions, optional approaches, and recommendations.

Methodologies shall ensure traceability between requirements, equations, variables, parameters, default values, thresholds, data sources, monitoring procedures, and references. Each variable, parameter, threshold, default value, and percentage used in quantification shall be fixed, monitored, calculated, or otherwise specified in the methodology, including in the relevant data and parameter tables or cross-referenced sections. Where a methodology relies on a version-controlled module, tool, model or other methodological component, the applicable version or effective date shall be identifiable.

Methodologies shall specify the evidence, documentation, data, and monitoring information that project proponents must provide to demonstrate conformity.

### Templates, modules, and tools

*Methodologies* shall adopt the ICR Methodology Description template in as much detail as possible, though ICR will allow for different structures of *methodologies*. Where a methodology deviates from the structure of the ICR Methodology Description template, the methodology developer shall provide sufficient cross-references or a crosswalk to demonstrate that all required methodology components are addressed.

*Methodologies* may apply modular approaches and/or *tools* for specific tasks and different approaches for demonstration of additionality and baseline, clearly stating how the modules and/or *tools* are to be utilized. *Methodologies* may refer to and utilize modules and/or *tools* from other *GHG programs* if their application conforms to *ISO 14064-2* and *ICR requirements*. The methodology description provides the structure of the *methodology*, and separate modules and/or *tools* are used to perform specific methodological tasks.

Modules may be developed as integral components of a methodology or as stand-alone methodological components. A module shall clearly identify its purpose, scope, applicability, relationship with applicable methodologies or other methodological components, and any relevant dependencies. A module developed as an integral component of a methodology may be developed, consulted upon, validated, reviewed and approved as part of that methodology. Stand-alone modules are subject to the ICR Methodology Approval Process, with the applicable process determined by ICR based on their nature, function and materiality.

Tools establish standardized criteria or procedures for application under the ICR Program and are developed and approved by ICR in accordance with the ICR Methodology Approval Process.

Methodologies may apply tools and may refer to or apply tools or modules from other GHG programs where their use is accepted under applicable ICR Requirements. The methodology shall identify the applicable component and version and clearly specify how it is applied. Its application shall conform to ISO 14064-2 and applicable ICR Requirements.

Calculators, spreadsheets, templates, guidance documents, worksheets or other implementation aids that only operationalize criteria or procedures already established in an approved methodology, module or tool are not treated as separate tools unless ICR determines that they establish or modify normative methodological criteria or procedures.

### Methodology revisions

ICR *methodologies* and modules, and *methodologies* or modules originating from other *GHG programs* where permitted under applicable ICR Requirements, may be revised under the *ICR Program*. Methodology revisions are applicable when alterations to an existing *methodology* are required to describe intended *project activities* appropriately. Methodology revisions are also applicable when an existing *methodology* can be materially improved, where changes will deliver material improvements resulting in greater accuracy in the quantification of *GHG emission mitigations*, improved conservatism, and/or reduced costs.

Tools may be revised by ICR. ICR determines the applicable review, consultation, validation and approval requirements for a revision based on its nature and materiality. Where a methodology or module depends on another methodological component, the applicable version and dependency shall be identifiable and traceable.

### Confidentiality and transparency

Methodologies, modules and tools shall include sufficient information on their application and evidence to allow readers to understand how applying the applicable methodological requirements results in *GHG emission mitigations*. *Methodology* and *module developers* may exclude proprietary or confidential information from public disclosure. However, all relevant information demonstrating conformity to the ICR Methodology Requirements shall be provided to the *VVB* and ICR, and the *methodology* shall provide sufficient details to allow readers to fully understand the methodological basis for the claimed GHG emission mitigations.

Information necessary to determine applicability, baseline scenario, additionality, project boundary, quantification, leakage, uncertainty, permanence or non-permanence, monitoring, safeguards, and eligibility for issuance shall not be withheld from ICR or the VVB.

Where any information is excluded from public disclosure for confidentiality or intellectual property reasons, the published methodology shall still contain sufficient information to enable project proponents, VVBs, ICR, and stakeholders to understand the methodological basis for claimed GHG emission mitigations.

## Methodology components

### Other methodologies and sources

The requirements in this section apply to modules and tools to the extent relevant to their nature and function.

*Methodology developers* shall list all *methodologies*, modules, tools, standards, regulations and other material sources reviewed or relied upon during methodology development. It shall be demonstrated how the proposed *methodology* or revision differs from the relevant *methodologies* used as comparators or as a basis for development.

Methodology developers shall distinguish between methodologies used as a basis, methodologies used as comparators, tools or modules directly applied, standards and regulations relied upon, technical reports or models used to support methodological procedures, and other sources that materially inform eligibility, baseline determination, additionality, quantification, leakage, permanence, uncertainty, monitoring, or safeguards.

Where a methodology directly applies or depends upon a module or tool, the methodology shall identify the applicable title, originating GHG program or source, version or effective date, where available, and any relevant conditions or limitations on its application.

### Summary description of the methodology

The *methodology developer* shall provide a summary of the proposed *methodology* that describes its essential components and associated *project activities*.

### Definitions

*Methodologies* may set out defined terms in addition to those already included in the *ICR Definitions* to help users understand the context of the *methodology* and improve its readability. *Methodologies* shall not redefine terms that are already included in the *ICR Definitions*. Terms defined in the ICR Definitions shall be applied and referenced.

### Applicability conditions

Applicability conditions define the circumstances under which the methodology may be applied to *project activities*, e.g., geographic location, technology, and any other conditions under which the methodology may or may not be applicable.

Applicability conditions shall be objective, measurable where applicable, evidence-based, and verifiable. They shall be sufficiently specific to determine whether a project activity is eligible to apply the methodology and shall prevent application of the methodology in circumstances where the baseline, additionality, quantification, leakage, permanence, monitoring, or safeguards provisions would not remain valid.

If the methodology defines conditions for multiple project activities, the methodology developer shall address applicable requirements in Section 7 of the ICR Requirement Document.

### Boundary

*Methodologies* shall establish *criteria* and procedures for describing and determining project boundaries, identifying *GHG sources, sinks and reservoirs (SSRs)*, and justifying any inclusion or exclusion of *GHG SSRs*. The methodology shall identify *GHG SSRs* controlled by, *related* to or *affected* by the *project activity* and establish criteria for their inclusion or exclusion, consistent with applicable ICR requirements. Affected GHG SSRs outside the project boundary shall be addressed as leakage where applicable.

Methodologies shall also establish criteria and procedures for identifying GHG SSRs relevant to the baseline scenario and for justifying the exclusion of any relevant baseline GHG SSRs.

The *methodology developer* shall consider Sections 6.3 and 6.5 of *ISO 14064-2* for establishing *criteria* and procedures for determining the boundary and identifying relevant GHG SSRs.

### Baseline scenario

The *baseline scenario* represents the activities and associated GHG emissions and/or removals most likely to occur in the absence of the *project activity*. The *baseline scenario* shall be determined to allow for an accurate comparison between the *GHG emissions* and/or removals that would have occurred under the *baseline scenario* and the *GHG emission mitigations* achieved by the *project activities*.

Methodologies shall establish criteria and procedures to demonstrate that the crediting baseline is conservative and set below business as usual. The methodology shall specify the quantitative downward adjustment or equivalent conservative approach applied to establish the crediting baseline, as applicable.

The *methodology* shall require the application of one of the following approaches for determining the baseline, accompanied by a justification for the appropriateness of the selected approach:

1. A performance based approach based on best available technologies that represent an economically feasible and environmentally sound course of action, where appropriate;
2. An ambitious benchmark approach where the baseline is set at least at the average emission level of the best performing comparable activities providing similar outputs and services in a defined scope in similar social, economic, environmental, and technological circumstances;
3. An approach based on actual or historical emissions, adjusted downwards to encourage ambition over time.

Where appropriate, methodologies should apply dynamic baseline approaches that incorporate regular updates to baseline assumptions and data over the project crediting period. Dynamic baseline approaches shall be clearly defined, supported by accessible, transparent data sources, and subject to appropriate monitoring and verification procedures. Where a dynamic baseline is applied, the methodology shall specify the update frequency, data inputs, and any models or tools used, ensuring ongoing conservativeness and verifiability.

Methodologies shall specify, where applicable, the circumstances and procedures requiring the baseline to be updated or reassessed during the crediting period. This includes updates required under a dynamic baseline approach and circumstances where new information or material changes may affect the continued suitability of the baseline scenario or applicable quantification procedures.

The *methodology developer* shall consider Section 6.4 and A.3.4 of *ISO 14064-2* to determine the *baseline scenario*. For the *baseline scenario*, *methodologies* may utilize applicable ICR tools or tools from other GHG programs accepted by ICR, including relevant PACM or CDM tools.

### Additionality

*Methodologies* shall establish a procedure for demonstrating additionality and shall demonstrate alignment with the additionality structure in the ICR Requirement Document and ICR Additionality Specifications.

Additionality may be demonstrated at project level or, where appropriately justified, at methodology level through standardized criteria, tests, procedures or modules.

*Methodologies* shall either:

1. apply and reference an appropriate and high integrity additionality tool from a GHG program or source accepted by ICR, or
2. include a full and detailed procedure for demonstrating and assessing additionality directly within the methodology.

Where additionality, or an applicable additionality level, is demonstrated at methodology level, the methodology shall define the activities and conditions to which the demonstration applies, identify the evidence supporting the conclusion, identify the applicable additionality level(s) addressed, and specify any remaining project-level demonstration requirements. The methodology shall also specify any validity period or circumstances requiring reassessment, where applicable.

See further additionality requirements in Section 6.4.1 of the ICR Requirement Document and in the ICR Additionality Specifications.

### Quantification of GHG emission mitigations

Net *GHG emission mitigations* achieved by *projects* are the basis for the volume of *ICCs* that can be *issued*, and baseline *GHG emissions* and project *GHG emissions* and/or removals shall be accurately and conservatively quantified in order to determine net emission reductions and/or removals achieved by *projects*. *Methodologies* shall therefore set out procedures for quantifying these *GHG emissions* and/or *removals*. *Methodologies* shall establish *criteria* and procedures for quantifying *GHG emission mitigations* for all selected *GHG SSRs* identified in the project boundary.

*Methodologies* shall establish separate *criteria* and procedures for quantifying net *GHG emission mitigations* for both the project scenario, including *leakage*, and the *baseline scenario*.

Methodologies shall establish criteria and procedures for identifying, assessing, and accounting for uncertainty associated with activity data, emission factors, measurements, models, assumptions, default values, carbon stock estimates, and other parameters used to quantify GHG emissions, removals, leakage, reversals, and net GHG emission mitigations. Where uncertainty is material, methodologies shall require conservative assumptions, values, procedures, or deductions to ensure that quantified GHG emission mitigations are not overestimated. Conservativeness shall be applied in the direction that avoids over-crediting, including, where applicable, by applying lower estimates for credited mitigation outcomes and higher estimates for project emissions, leakage, reversals, or other deductions.

Quantification of net *GHG emission mitigations* generated by the *project* shall be based on one or both of the following approaches, as applicable:

* The difference between the *GHG emissions* and/or *removals* from *GHG SSRs* relevant for both the project scenario and the *baseline scenario*.
* The difference between carbon stocks from *GHG SSRs* that are relevant for both the *project* scenario and the *baseline scenario*.

Methodologies shall establish criteria and procedures for identifying, assessing, quantifying, monitoring and deducting relevant leakage attributable to the project activity, consistent with the applicable requirements of the ICR Requirement Document. Leakage shall be quantified conservatively, positive leakage shall not be credited, and conservative assumptions or standardized deductions shall be applied where leakage cannot be quantified with reasonable certainty.

Where relevant leakage risks cannot be credibly accounted for at project level, the methodology shall require an appropriately broader boundary, standardized approach, accounting framework or other conservative method, as applicable.

Relevant and attributable leakage shall not be disregarded solely because the quantified amount is below a predefined numerical or materiality threshold. Methodologies shall require leakage to be monitored and reassessed at each verification event, as applicable.

Where appropriate, net *GHG emission reductions* and *removals*, and net change in carbon stocks, shall be quantified separately for the *project* scenario and the *baseline scenario* for each *relevant GHG* and its corresponding *GHG SSRs*.

Where there is a risk of reversals, the methodology shall establish criteria and procedures to identify, assess and quantify reversal risk and to monitor and quantify reversals. The methodology shall specify the parameters, methods and monitoring procedures necessary to apply the applicable permanence requirements and permanence term under the ICR Requirement Document.

The *methodology developer* shall consider Sections 6.7 and 6.8 of *ISO 14064-2* when establishing *criteria* and procedures for quantification of *GHG emission mitigations*.

### Monitoring

*Methodologies* shall describe data and parameters available at *validation*, including those determined or fixed ex-ante, and data and parameters that are measured and *monitored* for *verification*, i.e., those *monitored* during the *project crediting period*. Furthermore, *methodologies* shall describe the *criteria* and procedures for obtaining, recording, compiling, and analyzing monitored data and parameters.

Where sampling is applied, the methodology shall establish an appropriate and justified sampling approach sufficient to produce representative, conservative and verifiable results. The methodology shall specify the sampling design, sample size or precision requirements, statistical treatment and quality-control procedures, as applicable to the project activity and data being monitored.

Methodologies shall specify monitoring frequency, measurement or estimation methods, data sources, QA/QC procedures, data retention requirements, and responsibilities for monitored parameters, where applicable.

The *methodology developer* shall consider Section 6.6 and 6.10 of *ISO 14064-2* for establishing *criteria* and procedures for *monitoring*.

## Demonstration of project-level application

For consistency in the application of the *methodology* at the project level, the *methodology developer* shall prepare a Project Design Description (PDD) using the ICR PDD template, following the requirements of *ISO 14064-2*, the *criteria* and procedures established under the proposed *methodology*, and the ICR Requirement Document. The PDD shall demonstrate that the methodology can be consistently and verifiably applied at project level without reliance on undocumented assumptions or interpretations held by the methodology developer.

The PDD shall provide sufficient detail to demonstrate how the methodology is applied in practice, including schematics, specifications, and a description of how the project activity mitigates GHG emissions. The PDD shall be prepared in accordance with the instructions provided in the template and ICR Requirement Document.

The PDD may represent either:

* An existing or proposed project activity that applies the proposed methodology, provided it is prepared in accordance with the ICR PDD template and demonstrates the relevant applicability conditions and material methodological provisions applicable to the project activity;
* A hypothetical project designed solely for the purpose of demonstrating methodology application, in which case the PDD shall be clearly labelled as a demonstration PDD. The demonstration PDD shall reflect reasonably foreseeable project circumstances and provide sufficient information to demonstrate application of the material provisions of the methodology, including applicability, baseline, additionality, quantification, leakage, monitoring, and uncertainty, as applicable. A demonstration PDD may be reviewed as supporting documentation for methodology validation but does not constitute validation of a project, registration of a project, eligibility for issuance, or confer any priority or other right in relation to future project registration.

The PDD is not required to demonstrate every potential project configuration or circumstance within the full applicability scope of the methodology, provided the methodology’s broader applicability is otherwise sufficiently substantiated and assessed during methodology validation.

Where the PDD represents an actual or proposed project intended for registration, the project is subject to validation in accordance with the applicable ICR Requirements and may be validated in conjunction with the methodology in accordance with Section 8. Where the methodology developer is not the project proponent, both parties shall coordinate to ensure the PDD is made available for the purposes of methodology validation.

The methodology developer shall provide sufficient supporting rationale and technical information developed during methodology development and validation to enable ICR to administer and interpret the methodology following approval without reliance on undocumented knowledge held by the methodology developer.

## Validation

*Methodology validation* is the independent assessment of whether a proposed *methodology* provides a reasonable, transparent, conservative, operational, and verifiable basis for project-level application under the ICR Program. It includes assessment of conformity with *ISO 14064-2*, the ICR Methodology Requirements, the ICR Requirement Document, and other applicable ICR requirements.

Methodology validation includes assessment by the VVB of whether the methodology conforms to these requirements, including the requirement for scientific integrity.

All proposed *methodologies* are subject to independent *validation* by an ICR-approved VVB. A module developed as an integral component of a methodology may be assessed within the methodology validation engagement.

Where an actual proposed project is used to demonstrate application of the methodology under Section 7, the accompanying PDD may be validated in conjunction with the methodology. A demonstration PDD is assessed as supporting documentation for methodology validation and does not constitute validation of a project.

For stand-alone modules or tools, ICR determines the applicable validation or technical assessment requirements in accordance with the ICR Methodology Approval Process, taking into account their nature, function, and materiality.

*Validation* shall be conducted in accordance with *ISO 14064-3* and the ICR Validation and Verification Specifications by a VVB meeting the applicable approval, accreditation, and competence requirements. The methodology *validation report* shall be made public.

Methodology validation may be conducted in conjunction with validation of an actual proposed project and, where applicable, verification of GHG emission mitigation outcomes, provided the respective conclusions and activities are clearly distinguished. Further details on *methodology* *validation* are available under Section 11 of the ICR Validation and Verification Specifications.

### Validation bodies

VVBs are eligible to validate proposed methodologies and, where required by ICR, stand-alone modules or tools and, where applicable, accompanying PDDs, provided that they meet the approval and accreditation requirements set out in the ICR Validation and Verification Specifications and have signed an agreement with ICR.

The VVB shall be approved by ICR for the applicable validation activity and sectoral scope(s), as required under the ICR Validation and Verification Specifications.

## Methodology and module revision

ICR methodologies and modules, and methodologies or modules originating from other *GHG programs*, where permitted under applicable ICR Requirements, may be revised for use under the ICR Program.

Revision of a *methodology* or module is applicable when the *project activity* is similar to *project activities* under an existing *methodology* or module, and reasonable changes are needed to include the *project activity* within the scope of the existing *methodology* or module.

Methodology or module revisions are also applicable if the methodological component can be improved so that changes will deliver material improvements resulting in greater accuracy in the quantification of *GHG emission mitigations*, improved conservatism, and/or reduced costs.

Methodology revisions shall be prepared using the ICR Methodology Description template. Module revisions shall use the latest applicable template provided by ICR. They shall follow the ICR Methodology Approval Process and are subject to conformity with applicable requirements of *ISO 14064-2*, requirements in Sections 5–8, and the ICR Requirement Document, as applicable to the nature and function of the revision.

ICR determines the applicable revision pathway based on the nature and materiality of the proposed change in accordance with the ICR Methodology Approval Process.

Tools may be revised by ICR in accordance with the ICR Methodology Approval Process.

## Appendix I – Document history

| **Version** | **Date**   | **Comment**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| ----------- | ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |
| 1.0         | 19.2.2022  | First version.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 2.0         | 14.10.2022 | Second version.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| 3.0         | 15.10.2024 | Structure and readability improved. Reference to ICR validation and verification specifications and ISO 14064-2 for further guidance. Validation specifications for methodology validation now available in section 11 of ICR validation and verification specifications After public consultation, development of standardized tools added and minor clarifications.                                                                                                                                                                                                                                                                                                                                                                                                                |
| 3.1         | 14.11.2025 | Appendix II dropped and now included and expanded under ICR additionality specifications. Alignment with added program requirements relating to permanence terms and dynamic baselines.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 3.2         | 9.10.2026  | Clarified methodology integrity and evidence-basis requirements, including scientific integrity and VVB assessment during methodology validation. Added requirements for modules and tools, standardized methodology-level additionality demonstrations, baseline reassessment, leakage, sampling, and demonstration of project-level application. Strengthened requirements for methodology transferability, interpretability, validation, and revisions. Improved structure, traceability, verifiability, transparency, uncertainty, monitoring, confidentiality, and alignment with the ICR Methodology Approval Process, and ICR Validation and Verification Specifications. General grammar, terminology, capitalization, and readability improvements throughout the document. |
