Call for inputs on draft Guidelines on the application of materiality in verifications (23 July - 10 August 2012, 24:00 GMT)

The CDM Executive Board, at its sixty-eighth meeting, took note of the progress on the development of guidelines on the application of materiality by designated operational entities (DOEs) in verifications and agreed to launch a public call for inputs on the draft guidelines.

The document provides guidelines to DOEs on how to apply materiality in verifications; materiality is an auditing concept to be applied to detect errors, omissions or misstatements in emission reductions or removals being claimed by project participants in monitoring reports for project activities. How DOEs or project participants have to address detected errors, omissions or misstatements is outlined in requirements contained in the "CDM validation and verification standard" (VVS) and the "CDM project standard (PS)" (deviations and post-registration changes), hence is outside the scope of these guidelines.

Stakeholders are invited to provide their inputs in the template for inputs found here. Inputs from this call will be considered, and incorporated as appropriate, into the final draft guidelines which is intended to be submitted to the Board at its sixty-ninth meeting for adoption.

The call was open from 23 July until 10 August 2012, 24:00 GMT.

Submission Date Submission
31 July 2012 at 15:29 GMT+2 DIA WG Materiality / Werner Betzenbichler (226 KB)
10 August 2012 at 08:24 GMT+2 Tatsushi HEMMI (100 KB)
10 August 2012 at 15:19 GMT+2 Rachel Child (119 KB)

Compilation of inputs