> 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/icr-methodologies/approved-icr-methodologies/m-icr010.md).

# M-ICR010

## Coal Abatement for the Energy Transition

{% hint style="info" %}
Approved in principle only, on a safeguarded pilot basis, by decision of the ICR Board of 1 October 2026. No project is yet registered under this methodology and no ICCs have been issued under it. The Board's final determination is reserved until the first project applying the methodology has been registered, monitored and verified, and ICR has reviewed that verification. Until then the methodology is not available to other project proponents.
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### Methodology developer

[Transenergy Global PTE. LTD](https://www.carbonregistry.com/directory/2c05c256-6668-4a5b-94d8-f60a35015388)

### Sectoral scope

8. Mining/Minerals

### Status

Validated

### Current Stage:

Approved in principle (conditional pilot)

#### Date of approval in principle

16\. October 2026

### ID:

M-ICR010

### Summary:

M-ICR010 is for projects that permanently prevent the extraction and combustion of commercially viable thermal coal reserves. It applies only to thermal coal used for electricity generation and is globally applicable, subject to the evidentiary, legal, regulatory, monitoring and ownership requirements set out in the methodology. Metallurgical coal, stranded assets, and assets owned or controlled by government entities are not eligible. 

* **Baseline scenario.** The baseline is not established by the existence of coal reserves. A project-specific Declaration of Reserve, prepared by a Competent Person in conformance with an accepted mining code and completed no more than 24 months before the project start date, estimates the coal that would be economically viable and technically feasible to extract under current conditions. Modifying Factors, economic viability, technical feasibility, legal and regulatory compliance, and environmental and social considerations, are applied to produce a counterfactual production schedule, setting out the coal that could reasonably have been extracted in each year. That schedule is the basis for baseline emissions. The economic viability and legal and regulatory compliance factors are monitored annually and reassessed where material changes arise or at the renewal of each crediting period; a reassessment produces a new counterfactual production schedule, which becomes the basis for future crediting.
* **Additionality** is demonstrated at three levels: GHG emissions additionality under ISO 14064-2, statutory additionality, and common practice additionality, with ex-post additionality reporting through the crediting period.
* **Permanence.** The project proponent must execute one or more permanent legal barriers preventing extraction and combustion of the reserve, enforceable under the law of the host jurisdiction, binding on successors and assigns, and effective for at least 100 years or in perpetuity, supported where necessary by legal opinion. The barrier is monitored annually, non-permanence monitoring continues for the full 100 years, and projects carry out a permanence risk assessment under ICR’s non-permanence procedures.
* **Leakage** is expected to be material. Market leakage is quantified for every project through project-specific Computable General Equilibrium modelling, with uncertainty treated using recognized statistical and CGE approaches and the leakage adjustment factor derived conservatively. It is applied to baseline emissions each year and reviewed dynamically. Activity-shifting by the proponent is addressed through a legally binding revenue-use attestation, covering the proponent and entities under common control, prohibiting the use of carbon revenue to acquire or develop coal assets outside the project boundary.
* **Energy transition and employment.** Projects allocate a minimum of 5% of gross realized carbon credit revenue under a Reinvestment Safeguard, split 60% to activities accelerating the energy transition and 40% to just transition activities, to be completed within 24 months of receiving revenue. Projects must also generate new local employment under an employment plan developed in consultation with the community.
* **Monitoring** covers continued non-extraction and non-combustion, the legal barrier, aboveground woody biomass and soil organic carbon, dynamic leakage inputs, the Reinvestment Safeguard, project revenue, periodic study review, job creation and SDG contributions.
* **Quantification.** Baseline emissions are derived from the forecast coal mass in the counterfactual production schedule, using published emission factors and project-specific data. Project emissions are treated as nil. Leakage emissions are deducted using the modelled leakage adjustment factor, and net emission reductions are baseline emissions less project and leakage emissions.

#### Conditions attached to the approval

The first project registered under the methodology must be a project of the methodology developer, TransEnergy Global, which has until 16 April 2027, six months from publication, to bring that project into validation.

No other project may be registered under the methodology until that first project has been registered and ICR has completed its registration review.

ICR will review the methodology after the first verified project or by 16 October 2028, 24 months from publication, whichever comes first, and will report on its application at each ordinary meeting of the ICR Board.

These are integrity conditions and not commercial ones. They confer no exclusivity or first mover right on the developer or on anyone else. The statement of conditional status, L26100207, is published with the methodology and governs in case of any difference.

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***

## Documentation and public consultation

{% tabs %}
{% tab title="Methodology Summary" %}
<https://www.carbonregistry.com/methodologies/m-icr-010>
{% endtab %}

{% tab title="Methodology Description" %}

#### Final approved version&#x20;

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**Statement of conditional status**

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#### Draft from public consultation

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{% tab title="Methodology Validation Report" %}

#### Validation report of approved version (TÜV Nord)

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#### Validation report for public consultation version

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{% endtab %}

{% tab title="ICR review report" %}

#### ICR methodology review report (ICR)

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{% endtab %}

{% tab title="Leakage study" %}

#### Leakage and Market Displacement Assessment for Coal Extraction Avoidance Projects (March 2026)

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{% tab title="Public Consultation" %}

#### Public consultation 18. December 2025 - 19. January 2026

{% content-ref url="/pages/x00N7ObpYB4ZAbI1X7bt" %}
[M-ICR010](/documentation/icr-program/public-consultation/methodologies/2025/m-icr010.md)
{% endcontent-ref %}
{% endtab %}
{% endtabs %}