TY  - RPRT
TI  - PADV–NTCC–ESG Integrated Methodology White Paper v2.0
T2  - PADV Institutional White Papers
VL  - 2.0
ET  - v2.0
AU  - Yu, Anderson
Y1  - 2025/10/14
PY  - 2025
DA  - 2025/10/14
PB  - EMJ LIFE Holdings Pte. Ltd.
CY  - Singapore
SP  - 94
LA  - en
M3  - Report
DO  - 10.64969/padv.ntcc.2025.v2
UR  - https://www.emj.life/publication-ntcc
N2  - The PADV–NTCC methodology introduces a non-tradable verification architecture that converts verified behavioral data into audit-ready carbon and ESG metrics. Through the PADV Four-Ring Model (Participation–Action–Data–Value), each verified action generates a Proof Record that is weighted by Verification Factor (VF) and ESG coefficients (CEF, SEF, IRF), producing Non-Tradable Carbon Records (NTCR, kg CO₂e) and annualized Non-Tradable Carbon Credits (NTCC, t CO₂e). The framework aligns with GRI 305, IFRS S2, ISO 14064-1, and COSO 2017, enabling corporations, educational institutions, and verifiers to trace sustainability performance to the behavioral level. By embedding machine-governance principles and multi-tier verification logic, PADV–NTCC transforms ESG reporting from narrative disclosure into data-driven assurance. The methodology is designed for global replication and operates as a behavioral-data assurance layer that complements existing standards, providing a verifiable foundation for Scope 3 engagement and institutional trust.
KW  - ESG
KW  - Scope 3
KW  - PADV
KW  - Behavioral Data
KW  - Non-Tradable Carbon Credits (NTCC)
KW  - Verification Factor (VF)
KW  - SDGS PASS
KW  - Institutional Assurance
KW  - Audit Framework
KW  - GRI
KW  - IFRS
KW  - COSO
KW  - ISO 14064
KW  - QS Sustainability
ER  -