PADV–NTCC–ESG Integrated Methodology White Paper v2.0 Yu, Anderson ESG Scope 3 PADV Behavioral Data Non-Tradable Carbon Credits (NTCC) Verification Factor (VF) SDGS PASS Institutional Assurance Audit Framework GRI IFRS COSO ISO 14064 QS Sustainability 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. EMJ LIFE Holdings Pte. Ltd. Singapore 2025-10-14 Text Report text/html 94 pages; illustrated with figures and diagrams https://www.emj.life/publication-ntcc doi:10.64969/padv.ntcc.2025.v2 en Creative Commons Attribution 4.0 International (CC BY 4.0) — https://creativecommons.org/licenses/by/4.0/