PAS 2050 assumes that if data
concerning excluded sections were subject of improvement,
they would be improved in the same proportion as data for the
included sections. An alternative approach would keep the
absolute values of the excluded sections quantified in the
anticipated assessment and add these figures to those of the
final assessment, without using any scaling factor. In this case,
where absolute values for the excluded sections were kept and
no scaling factor was used, the final value would be 4.3547 kg
CO2e/FU, that is the same figure as calculated according to PAS
2050 (4.3541 kg CO2e/FU). Therefore, the two approaches for
the consideration of immaterial contributions can be acceptable,
but both entail uncertainty in the final result.
PAS 2050 assumes that if data
concerning excluded sections were subject of improvement,
they would be improved in the same proportion as data for the
included sections. An alternative approach would keep the
absolute values of the excluded sections quantified in the
anticipated assessment and add these figures to those of the
final assessment, without using any scaling factor. In this case,
where absolute values for the excluded sections were kept and
no scaling factor was used, the final value would be 4.3547 kg
CO2e/FU, that is the same figure as calculated according to PAS
2050 (4.3541 kg CO2e/FU). Therefore, the two approaches for
the consideration of immaterial contributions can be acceptable,
but both entail uncertainty in the final result.
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