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R4 represents the relationship between two states of the same environment. This is the relationship that lies at the heart of impact accounting (represented by the rectangle and the bottom of the diagram). Impact accounting is concerned with why and how this state change occurred, i.e., who did what that led to this change in state. Agents submit claims about, and corresponding proofs for, their contributions to these state changes.

Generic formulation of

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impact accounting 

Premise: An agent engages in an activity that impacts an environment.

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Ontology (What are the 'things' that the accounting system should know about? What are the defining properties or characteristics of each 'thing'?)

Epistemology (How will the accounting system get information about these things and their attributes?)Semiology (How will each of the things be represented in the accounting system?)

Agents



  • unique identifier (identity)
  • type (individual or group; if group, what type of group, e.g. organisation, company or movement; auditor)
    • Develop or source a schema describing a minimum set of properties by agents type

An agent asserts their identity though digital signatures

Agents provide proofs of their properties through verified credentials 

Other parties can verify agent properties and make claims about their methods and results


Digital signature

Verified credentials 

Validation claim by third party

Activities


  • activity class (e.g. IPCC categories)
  • activity description including objective(s) 
  • location
  • start time
  • end time (possibly)
  • agent
  • input(s) (e.g. materials and energy; consumables and non-consumables)
  • process(es): a process links inputs to products and waste
  • output(s) product + waste

  • objective (experience, create, reduce, destroy, avoid, verify) (optional / not required in all instances)

* An audit is a special type of activity where the input is a claim and the output is an evaluation of that claim.

Ex ante: An agent asserts their intentions to act in a Projet Design Document (PDD) 

Ex post: An agent describe their actions in a Projet Design Document (PDD) 

The activity and its results and impacts are documented  documented by the agent at intervals in a monitoring report (MR)

  • unique identifier

Consider a token for an activity that contains all the essential elements in column 1. Such a token must have a time limit and proof of life requirements (e.g. minimum process data feed to confirm it is ongoing)

Environments

States

  • state definition (How to decide relevance?: Checlklist?)
  • location and temportal extent (either objective or referential)
  • definition (in terms of parameters of interest)


States

  • metrics referring metrics refereing to parameters
  • type (actual [measured] or baseline [counterfactual])

*State as in environmental state (not political state)

Indicators Parameters/indicators for states

Indicators Parameters/indicators delivered by agents via PDDs and MRs

  • unique identifier
  • Impact impact claim per state
IndicatorsParameters
  • name
  • definition
  • unit of measure
  • rationale
  • calculation
  • credibility

(Emission factors are parameters, for example.)


  • unique identifier
Standards
  • name
  • author(s)
  • applicability - type of agent, type of activity, state
  • requirements (e.g. reporting requirements, calculation requirements)
  • version
  • method(s)
  • precision
  • accuracy / std error
  • emission factors (defaults)

  • unique identifier
Claims
  • agent 
  • activity
  • "before" state for every every environment and aspect of the state under consideration
  • "after" state for every every environment and aspect of the state under consideration
  • causal connection between activity and the resultant state (e.g. scope 1 (primary/secondary), scope 2 or scope 3)
  • standard followed


The process of impact accounting

Someone or something gathers data

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Someone or something evaluates the claim


For discussion: Where do we list the natural processes that lead to climate change? Should there be an event class? An event is like an activity but without the intention of an agent. An accident is an event but it is not an activity. 

(Where do impact claims fit in? Standards contain requirements for claims and claims are made up of indicators and assertions)

An impact claim (a state change claim)

  • agent 
  • activity
  • "before" state for every every environment and aspect of the state under consideration
  • "after" state for every every environment and aspect of the state under consideration
  • causal connection between activity and the resultant state (e.g. scope 1 (primary/secondary), scope 2 or scope 3)
  • standard followed

For discussion: Where do we list the natural processes that lead to climate change?

(emission factors are indicators)