Carbon-credit volume by cancellation status
Measurement answer
What this metric measures
Carbon-credit volume by cancellation status is a structured disclosure of verified outside-value-chain credits by lifecycle state, project and quality attributes, and reporting-period or future-contract horizon.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Structured table — see field-level units
- Reporting basis
- Reporting-period flow or separately dated future contractual horizon
- Aggregation
- No aggregation across lifecycle states, incompatible horizons or methods
- Pillar
- Environmental
- Topic
- Carbon markets and climate action
- Controlled domain
- Climate and greenhouse gases
- Entity type
- Metric
Reporting boundary
Verified mitigation projects outside the reporting entity's own operations and upstream and downstream value chain. Credits remain outside the gross GHG inventory and target performance, and each serialised instrument is counted once in one compatible lifecycle-state row.
Verified source occurrences
Framework coverage
This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.
- Adopting Disclosurecarbon-credit-volume-by-cancellation-status
CDP Full Corporate Questionnaire 2026
- Publisher
- CDP
- Edition
- Full Corporate Questionnaire and Reporting Guidance 2026 v1.3, revised 6 August 2026
- Requirement
- Conditional
- Relationship
- Reuses Canonical Metric
- Mapping outcome
- Reused
- Source locator
- Q7.79.1, numeric field 1
- Adopting DisclosureSource evidence
European Sustainability Reporting Standards
- Publisher
- European Commission
- Edition
- Consolidated text as of 1 January 2025
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- Binding Commission Delegated Regulation (EU) 2023/2772 consolidated 1 January 2025, ESRS E1-7
- Measurement Authorityd4af66c1bf51eefcf816
GHG Protocol
- Publisher
- GHG Protocol
- Edition
- Version 1.1, published 30 June 2026; effective 1 January 2027
- Requirement
- Not Specified
- Relationship
- Reuses Canonical Metric
- Mapping outcome
- Reused
- Source locator
- p.106, Reporting GHG credits, bullet 1
- Measurement Authorityf8ac6eb55762a4b9273d
GHG Protocol
- Publisher
- GHG Protocol
- Edition
- Version 1.1, published 30 June 2026; effective 1 January 2027
- Requirement
- Not Specified
- Relationship
- Reuses Canonical Metric
- Mapping outcome
- Reused
- Source locator
- p.106, Reporting GHG credits, bullet 2
- Adopting Disclosurecarbon-credit-volume-by-cancellation-status
GRI 102: Climate Change 2025
- Publisher
- Global Reporting Initiative
- Edition
- GRI 102: Climate Change 2025; effective 1 January 2027
- Requirement
- Conditional
- Relationship
- Reuses Canonical Metric
- Mapping outcome
- Reused
- Source locator
- Disclosure 102-10-a, PDF page 38
Value structure
Dimensions and units
- Unit
- Structured table — see field-level units
- Reporting basis
- Reporting-period flow or separately dated future contractual horizon
Unit meaning: This metric is reported as a structured table; each field carries the unit stated in the table fields below.
Table fields and units
- Lifecycle state and reporting period or future contractual horizon
- Contractual status and cancellation date
- Credit volume (tCO₂e — metric tonnes of carbon dioxide equivalent represented by carbon credits)
- Share of volume (% of compatible disclosed carbon-credit volume for the same lifecycle state and horizon)
- Result type and sink class
- Quality standard and version
- Project geography, EU flag and Article 6 corresponding-adjustment status
- Registry, project identifier and vintage
- Missing-value or validation status
Published dimensions
- Carbon-credit lifecycle row
- Cancelled, purchased-not-cancelled or planned-for-future-cancellation state
- Reporting period or future contractual horizon
- Reduction or removal result type
- Quality standard and version
- Registry, project identifier, geography and vintage
- Paris Agreement Article 6 corresponding-adjustment status
Disclosure method
Formula information
- Status
- Not applicable
- Formula type
- Structured Disclosure
Disclosure form
No single formulaPopulate the structured fields from qualifying source observations and retain each field-level unit, boundary, status, and method; do not collapse the disclosure into one calculated value.
Verified sources
Evidence and status sources
Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.
Measurement evidence
- Measurement evidenceChecked 15 August 2026
Commission Delegated Regulation (EU) 2023/2772 supplementing Directive 2013/34/EU as regards sustainability reporting standards
- Publisher
- European Commission
- Edition
- Consolidated text as of 1 January 2025
- Locator
- Binding Commission Delegated Regulation (EU) 2023/2772 consolidated 1 January 2025, ESRS E1-7
Supports: Official publisher reference linked specifically to the Sustopedia metric “Carbon-credit volume by cancellation status”; interpret it with the source-edition basis and limitations shown on this page.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: Binding Commission Delegated Regulation (EU) 2023/2772 consolidated 1 January 2025, ESRS E1-7; the adopted 3 July 2026 annex is compatibility evidence only until Official Journal publication.
- Lifecycle state, reporting period or future horizon, contractual status and cancellation date
- Credit volume in tCO₂e, spelled out as metric tonnes of carbon dioxide equivalent represented by carbon credits
- Share numerator and compatible disclosed carbon-credit-volume denominator for the same lifecycle state and horizon
- Reduction or removal result type and nature-based, biogenic or technological sink where applicable
- Quality standard, version, registry, project identifier, vintage and geography
- EU project flag and Paris Agreement Article 6 corresponding-adjustment status
- Evidence that each serialised credit is counted once and not duplicated across lifecycle states
- Unavailable fields and reasons, never silently represented as zero
- Governing ESRS edition and legal status at the reporting date
Record-specific limitations
- Cancellation status is not evidence of credit quality, additionality, permanence, ownership, neutrality or corresponding adjustment.
- Future contractual volume may not be delivered or cancelled and must remain separate from reporting-period cancellations.
- A credit that moves lifecycle state remains one instrument and is not added again as a new observation.
- Registry terminology such as retired is source-system metadata and requires validation before mapping to a controlled lifecycle state.
- Missing, inapplicable and not-assessed values remain explicit and are never converted to zero.
Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.
Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.