Calculations & Errors

A critical aspect of waste accounting involves the methods used for accurate calculations and the precise accounting of waste processes. This section delves into the principles that govern calculation methodologies, emphasizing direct measurements and mass balances for reliability and accuracy.

Calculation Methodologies

Although the framework does not include a specific standard methodology for calculations, it recommends using direct measurements and mass balances when applicable as the most effective approach. This method involves accurately measuring the inputs and outputs of processes, allowing for the calculation of material flows. It is particularly advantageous in industrial settings where precise results can be obtained. As every organization has unique characteristics, the chosen calculation methodology should be applicable to its specific requirements and objectives.

Recalculations

It is the organization’s responsibility to ensure that information is accurate and precise at the moment of publishing it to any public registry. Recalculations are only permitted if the event has never been submitted to a trading scheme or marketplace or published in a report.

Framework & Methodology Updates. Changes in the framework or used calculation methodologies should not impact historical information. The framework maintains a version history to address these cases, ensuring that organizations cannot selectively choose methodologies based on their desired effect on historic records. This ensures transparency and prevents data manipulation.

Organizational Structure Changes. Changes in organizational structure do not affect historical records. Organizations account for waste events based on their structure at the time of each occurrence. This includes the following types of changes:

• When organizations undergo mergers, acquisitions, or divestments, waste events within each entity involved are tracked separately based on their respective timeframes. This enables accurate accounting of events during periods in which ownership changes.
• In situations where contracts or agreements alter the economic interests of an organization, waste events within the affected activities are assigned to the appropriate entity based on the time of the change. This ensures that each responsibility is accounted for based on the economic interests of the time of occurrence.