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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?) | ||
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Agents |
| 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 |
* 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) |
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 |
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States |
*State as in environmental state (not political state) | Indicators Parameters/indicators for states Indicators Parameters/indicators delivered by agents via PDDs and MRs |
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IndicatorsParameters |
(Emission factors are parameters, for example.) |
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Standards |
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Claims |
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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)