The EIB methodology (EIB, 2012) for assessing GHG emissions associated to its funded projects, is based on the
guidelines provisions issued by the Intergovernmental Panel on Climate Change (IPCC), those of the ISO 14064
Standard, the Voluntary Carbon Standard and the GHG Protocol of the World Resources Institute. But not all
projects are being evaluated using this methodology, given the necessary resources to be allocated for this analysis;
only projects generating significant emissions are considered, i.e. those with absolute emissions greater than 100,000
tons CO2e and relative emissions greater than 20,000 tons CO2e. Thus, EIB methodology uses three important
concepts that define the scenarios to be analyzed and their results: