PADV–ESG Behavioral Data Verification Methodology White Paper v2.0 Institutional White Paper on ESG Behavioral Data Verification Yu, Anderson https://orcid.org/0009-0002-2161-5808 EMJ LIFE Holdings Pte. Ltd. Singapore 2025-09-15 Text application/pdf doi:10.64969/padv.2025.v2 https://doi.org/10.64969/padv.2025.v2 © 2025 EMJ LIFE Holdings Pte. Ltd. Licensed under CC BY 4.0 https://creativecommons.org/licenses/by/4.0/ ESG Scope 3 PADV Behavioral Data Non-Tradable Carbon Credits (NTCC) SDGS PASS Institutional Assurance Audit Framework GRI IFRS COSO QS The PADV (Participation–Action–Data–Value) methodology establishes a new governance layer for ESG, transforming both individual and enterprise actions into verifiable behavioral data. By introducing a whitelist of standardized modules, PADV provides a structured system that connects daily participation with internationally recognized disclosure frameworks. The methodology includes two participation scales: WL-A (B2C: 20/30/50 points) and WL-B (B2B: 100/150/200 points). PADV produces a transparent audit trail that minimizes greenwashing risks and strengthens institutional trust. While piloted in Taiwan, its logic is designed for global replication.