Intervention Quality, Accounting, and Reporting Standard and Guidance
Outlining quality criteria and how to account for and report on intervention outcomes
The QAR Standard builds directly on feedback received for Criterion 3 – 11 from the draft AIM Platform Criteria. It includes requirements and guidance that allows companies to confidently determine if a decarbonization intervention they want to pursue is accurate and credible, and how they should account for and report it across multiple ledgers.
Quality, Accounting, and Reporting requirements are outlined across 16 chapters:
- Intervention Quality (chapters 1 – 7):
- Assure Outcomes and Other Impacts
- Accurate Emissions Outcome
- Stakeholder Engagement and Social and Environmental Safeguards
- Regulatory Surplus
- System of Record
- Intervention Record Information
- Record Creation Timing
- Accounting and Reporting Interventions (chapters 8 – 16):
- Value Chain Association Limit
- Removals Accounting
- Use the Appropriate Accounting Method
- Unique Right to Report
- Appropriate Co-Claiming
- Record Claim Timing
- Separate Reporting
- Transparent Disclosure (for Intervention Hosts and for Companies)
- Assurance to AIM Platform Standard and Guidance
The AIM Platform Intervention Quality, Accounting, and Reporting (QAR) Standard and Guidance recently concluded a pilot and stakeholder comment period
Over 20 companies across a range of sectors partook in a pilot of the Intervention Quality, Accounting, and Reporting (QAR) Standard and Guidance. In addition to piloting, the draft QAR Standard was open for a public stakeholder comment period from September 10th, 2025 – December 3rd, 2025.
Building on the intervention quality criteria outlined in Criteria 2–11 of the draft AIM Platform Criteria, this publication guides companies on how to account for and report interventions that are deemed “associated with the value chain,” as defined by the Association Test.
Feedback received from the pilot process and public stakeholder comment period will be used to revise the QAR Standard. A summary of feedback received will be made public once it is reviewed by the Secretariat and Governing Committee.
Want to learn more? Watch our Webinar introducing the QAR linked below.