Description
The approach adheres to the following principles:
Transparency and consistency – methodology applied uniformly across asset classes and reporting periods.
Materiality – estimates are designed to avoid material misstatement while maintaining conservative assumptions.
Best available data hierarchy – priority is given to measured or verified data; proxies are used only where necessary.
Alignment with market standards – consistent with the GHG Protocol, Green Loan Principles (GLP), and Climate Bonds Initiative methodologies for renewable and low-carbon assets.