Gold Standard for Global Goals Verification Report

GOLD STANDARD VERIFICATION OF GS PROJECT NO. (GS-504) WWF NEPAL GOLD STANDARD BIOGAS VOLUNTARY EMISSION REDUCTION (VER) PROJECT

Report No. 10704ME

19 January 2021

TÜV SÜD South Asia Pvt. Ltd. Solitaire, I.T.I. Road, Aundh Pune- 411007 INDIA

Verification_Report_GS_VER_v3 Title of the project activity WWF Nepal Gold Standard Biogas Voluntary Emission Reduction (VER) Project GS Reference number of the project activity GS 504

Version number of the verification and certification report 2.0

Completion date of the verification and certification report 19/01/2021

Monitoring period number and duration 2 ( 2nd Crediting Period) of this monitoring period 01/07/2019-30/06/2020

Version number of monitoring report to which this report applies 01

Crediting period of the project activity corresponding to this monitoring period 01/07/2014-30/06/2021

Project participant(s) Biogas Sector Partnership (BSP)-Nepal Government of Nepal, Ministry of Environment, Science Technology (MoEST), Alternative Energy Pro- motion Centre

Host Party Nepal

Sectoral scope(s) 1, 3 and 13

Methodology (ies) Technologies and Practices to Displace Decentralized Thermal Energy Consumption Version 2.0 Estimated amount of annual average certified SDG impact (as per approved 91,309 tCO2e PDD)

Certified GHG emission reductions or 84,955 tCO2e net anthropogenic GHG removals for Year Emission Re- this monitoring period ductions (tCO2) 01/07/2019 to 31/12/2019 (2019) 42,710 01/01/2020- 30/06/2020 (2020) 42,245 Total 84,955 Name of DOE TUV SUD South Asia Pvt Ltd ( E-0005)

Name, position and signature of the approver of the verification and certification report Milind Shende, Manager

Verification_Report_GS_VER_v3 Certification Body TUV SUD South Asia Pvt Ltd

Verification_Report_GS_VER_v3 Table of Contents Page

1 METHODOLOGY ...... 5 1.1 Objective...... 5 1.2 Scope ...... 5 1.3 Verification Process ...... 5 1.4 Appointment of the Team ...... 6 1.5 Review of Documents ...... 7 1.6 On-site Assessment and follow-up Interviews ...... 7 1.7 Resolution of Clarification and Corrective and Forward Action Requests ...... 9 1.8 Internal Quality Control ...... 9

2 CARBON VERIFICATION AND REPORTING ...... 9 2.1 FARs from Validation / Previous Verification ...... 9 2.2 Project Implementation in accordance with the registered PDD ...... 9 2.3 Sampling Approach ...... 12 2.4 CLs, CARs and FARs raised...... 14 2.5 Compliance of the Monitoring Plan with the Methodology ...... 14 2.6 Compliance of the Monitoring with the Monitoring Plan ...... 14

3 SUSTAINABILITY VERIFICATION ...... 17 3.1 Assessment of SDG outcomes for the current Monitoring period ...... 17 3.2 Assessment of Data and Calculation of Greenhouse Gas Emission Reductions ..... 18

4 VERIFICATION OPINION ...... 20

Annex 1: List of findings Annex 2: Information Reference List Annex 3: Appointment Certificates

Verification_Report_GS_VER_v3 1 METHODOLOGY

1.1 Objective

TÜV SÜD has been commissioned by the aforementioned client to perform an independent verification assessment. The objective of the verification work is to comply with the requirements of Gold Standard requirements. According to this assessment TÜV SÜD shall: x ensure that the project activity has been implemented and operated as per the registered PDD, and that all physical features (technology, project equipment, monitoring and metering equipment) of the project are in place, x ensure that the published MR and other supporting documents provided are complete, verifiable and in accordance with applicable GS4GG and CDM requirements, x ensure that the actual monitoring systems and procedures comply with the monitoring systems and procedures described in the monitoring plan and the approved methodology, x evaluate the data recorded and stored as per the applicable requirements. x assessment of the sustainability monitoring parameters as per the GS requirements.

1.2 Scope The scope of any assessment is defined by the underlying legislation, regulation and guidance given by relevant entities or authorities. In the case of GS project activities, the scope is set by: ¾ GS 4 GG requirements ¾ Clean Development Mechanism Validation And Verification Standard (VVS) for Project Activities v2.0 ¾ Baselines and monitoring methodologies (including GHG inventories) ¾ Environmental issues relevant to the applicable sectoral scope ¾ Applicable environmental and social impacts and aspects of GS project activity ¾ Current technical and operational knowledge of the specific sectoral scope and information on best practice ¾ Stakeholder consultation and feedback

The verification process is not meant to provide any form of consulting for the project participant (PP). However, stated requests for clarifications, corrective actions, and/or forward actions may provide input for improvement of the project design.

Once TÜV SÜD receives the MR, it is made available on the GS Registry through a dedicated inter- face on the Gold standard website. The Verification shall commence only after the project documents are listed on the registry.

1.3 Verification Process The information provided by the project participants is assessed by applying the means of verification specified in the GS4GG, Toolkit and the VVS.

Verification_Report_GS_VER_v3 Once TÜV SÜD receives the Monitoring Report and a confirmation from any PP to upload, the MR is made available on the GS Registry. A competent assessment team is selected prior to the start of the verification. The team is selected to cover the technical area(s), sectoral scope(s) and relevant host country experience for evaluating the GS project activity. Additionally, a competent Technical Reviewer or Technical Reviewer Team is appointed to conduct checks on quality and completeness.

The verification team performs first a desk review, followed by an on-site visit, which results in the formation of a draft report and a list of findings. The next step involves the evaluation of the findings through direct communication with the PPs and then finally the preparation of the verification report. This verification report and other supporting documents then undergo an internal quality control by the CB “Environment and energy” before submission to the GS.

1.4 Appointment of the Team According to the technical scopes and experiences in the sectoral or national business environment, TÜV SÜD has composed an assessment team in accordance with the appointment rules of the TÜV SÜD Certification Body “Environment and Energy”. The composition of an assessment team has to be approved by the Certification Body (CB) to as- sure that the required skills are covered by the team. The CB of TÜV SÜD operates the following qualification levels for team members that are assigned by formal appointment rules: x Assessment Team Leader (ATL); x Verifier (V); x Verifier Trainee (T); x Technical Experts (TE); x Country expert (CE); x Technical reviewer (TR).

It is required that the sectoral scope(s) and the technical area(s) (TA) linked to the methodology/ies and project has to be covered by the assessment team. Appointment certificates of the selected team members are attached to this report as Annex.

Verification team member No. Role Last name First name Affiliation Involvement in (e.g. name of central or other office of DOE or s g n n i e outsourced enti- o i c d t r c ty) n i u e f o ) p w n s s s e ( e o i n i r i v t w f e a e e i r o t c i i v f k e r s i - s e r p t n e e y n T D O I V 1. Team Leader, IR Murty Eswar TUV SUD _ _ _ Verifier & South Asia Technical Ex- pert

Verification_Report_GS_VER_v3 Technical reviewer and approver of the verification and certification report No. Role Type of Last name First name Affiliation resource (e.g. name of central or other office of DOE or outsourced entity) 1. Technical reviewer EI Meesa Srikanth TUV SUD South Asia 2. Approver IR Shende Milind TUV SUD South Asia

1.5 Review of Documents Publication has been initiated before the verification activities started. Based on the published MR the assessment team performed a desk review to: x verify the completeness of the data and the information presented in the MR. x check the compliance of the MR with respect to the monitoring plan depicted in the registered PDD and verify that the applied methodology was carried out. Particular attention to the frequency of measurements, the quality of the metering equipment including calibration requirements, and the quality assurance and quality control procedures was paid, x evaluate the data management and the quality assurance and quality control system in the context of their influence on the generation and reporting of emission reductions.

A complete list of all documents reviewed is available in the Information Reference List attached as Annex 2 to this report.

1.6 On-site Assessment and follow-up Interviews The DOE has not conducted the on-site inspection for this current monitoring period, which is the second periodic verification of this project activity, due to the Covid-19 pandemic and the ongoing travel restrictions outside the country. The PP has a commitment to deliver CERs before March 2021, which has been confirmed by the DOE based on the submitted Emission Reduction purchase Agreement (ERPA) and hence the DOE could not postpone the onsite visit.

The DOE has used alternative measures of verification in place of mandatory on-site inspections This has been done as per the decision taken by Gold Standard Covid-19 measures and CDM-EB alternative measures until 31 December 2020 as per p.26 EB 106. The DOE has used standard au- diting techniques as per section 7.1.3 of CDM VVS PA v2.0 to conduct the remote assessment of the PA with the help of web meetings and video conferencing. The interviews and discussions were conducted successfully with the PP and their representatives.

The DOE has conducted web meetings and video conference with PP and their representatives on 24th December 2020 PP to confirm the data and GS requirements in line with 4.2.2 of Covid-19 measures by Gold Standard. The interviews and discussions were conducted successfully, and it is sufficient for the DOE to verify and prepare the report.

Verification_Report_GS_VER_v3 Duration of Remote Audit & Interviews: 24/12/2020 No. Activity performed on-site Site location Date Team member 1. During the remote assessment of the Remote 24/12/2020 Eswar Murty project TUV SUD team has assessed the implementation and operation of the project activity, reviewed the information flows for generating, aggregating and reporting the monitoring parameters, interviewed key personnel of the project and also few households for sampling to confirm the operational status of the stoves.

Interviews No. Interviewee Date Subject Team member Last name First name Affiliation 1. Maharjan Bhairaja Sr. Technical 24/12/2020 Monitoring Eswar Murty Advisor (BSP- and project N) implementation and SDG parameters 2 Lamich- Prakash Executive Di- 24/12/2020 Monitoring Eswar Murty hane rector (BSP-N) and project implementation and SDG parameters 3 Shreshta Saroj Kumar Sr. Quality 24/12/2020 Monitoring Eswar Murty Control officer and project (BSP-N) implementation and SDG parameters 4 Pokhrel Prem Kumar Consultant 24/12/2020 Monitoring, Eswar Murty sampling,project implementation and ER calculations 5 Khushi Ram Chaudhari (Dhan- gadhi) 6 Dirgha Raj Abasti (Raikawar Bichawa) 7 Purna Chandra Bhandari (Dho- Stakeholders in dhari) the project vil- Sam- 6 Raj Kumar Sindhu (Handikhola) lages pling,project Eswar Murty 24/12/2020 implementa- 8 Gita Sharma (Lalmatiya) tion 9 Raja Ram Chaudhari (Ratanpur) 10 Dhundhi Raj Chaudhari (Si- sahaniya) 11 Prag Narayan Chaudhari (Si- sahaniya)

Verification_Report_GS_VER_v3 1.7 Resolution of Clarification and Corrective and Forward Action Re- quests The objective of this phase of the verification is to resolve the requests for corrective actions, clarifications, and any other outstanding issues which need to be clarified for TÜV SÜD`s conclusion on the achieved emission reductions. Three CARs, one CR and no FARs were raised during the course of verification. All the CARs and CRs raised by TÜV SÜD are resolved during communication between the client and TÜV SÜD. To guarantee the transparency of the verification process, the concerns raised and responses that have been given are documented in detail in the List of Findings that is attached as Annex 1 to this report.

1.8 Internal Quality Control Internal quality control within the team is assured by means of a technical review process that takes place after the on-site assessment and after closure of findings. The internal quality control in the verification process is given by the final decision (Verification and Certification Conclusion) made by the CB “Environment and Energy”.

2 CARBON VERIFICATION AND REPORTING In the following sections, the results of the verification are stated. The verification results relate to the project performance as documented and described in the final PDD and final Monitoring Report. The verification findings for each verification subject are presented below.

2.1 FARs from Validation / Previous Verification NA.

2.2 Project Implementation in accordance with the registered PDD

The project activity involves installation of 7500 bio digesters across the Tarai Arc Landscape in Ne- pal. WWF Nepal program (Former PP), was involved in partial grant to local households adopting Biogas plants within the Terai Arc Landscape (TAL) regions and credit to purchase biogas plant systems through Micro-Finance institutions. Similarly WWF Nepal Program was involved in awareness raising and capacity building of Non Governmental Organisations (NGOs) promoting this systems.

From this second crediting period WWF Nepal has transferred the project to BSP-Nepal. Now BSP- N is managing the project under its national biogas promotion activities, manage the database, check the quality of the installed plants, ensure after sales (in this case ongoing systems repairment) services through pre-qualified companies and manage the guarantee the fund.

The biogas plants implemented under this project activity are the biogas for the thermal energy needs of households. The use of biogas digester plants will displace fossil fuel and/or non- renewable biomass (firewood). The fixed dome design, called GGC 2047 model, which was de- signed and developed in Nepal, is implemented in this project. This model is considered to be relia- ble, well-functioning, simple, durable and with low maintenance cost. The biogas plants are based on a uniform technical design and are manufactured and installed following established technical standards in Nepal. The households feed cattle dung mixed with water into the biogas plant, which through anaerobic digestion produces biogas.

Verification_Report_GS_VER_v3 The operational lifetime of project is 25 years and from the sampled biodigesters from the PP and the DOE, there were no instances of replacement or renovation.

The year-wise (strata) installation of the biogas digesters are given below:

Verification_Report_GS_VER_v3 Table- Installation of Biogas plants under the project activity (year-wise) Batch Number Project date Number of plants (Strata) From To 1 01.01.2007 31.12.2007 1676 2 01.01.2008 31.12.2008 1089 3 01.01.2009 31.12.2009 1448 4 01.01.2010 31.12.2010 1777 5 01.01.2011 30.06.2011 1510 Total 7500

The distribution of the biogas digesters in 10 districts are given below:

Table 1: Distribution of digesters (clusterwise) SNo District VDC/Cluster Number of Total Number of installations installations 1 Banke Mahadevpuri 131 131 2 Bardiya Bagnaha 112 641 Dhodhari 104 Motipur 163 Neulapur 116 Shivpur 27 Surya Patuwa 91 Thakur Dwara 28 3 Chitwan Bachhauli 187 292 Padampur 105 4 Dang Chaulahi 273 1562 Lalmatiya 401 Sisahaniya 635 Sonpur 253 5 Kailali Basauti 128 2177 Bhajani 80 Dhangadhi N.P. 484 Geta 262 Hasuliya 257 Khailad 44 Lalbojhi 32 Masuriya 216 Phalampur 218 Pawera 147

Verification_Report_GS_VER_v3 Ramsikhar Jhala 147 Ratanpur 58 Udasinpur 121 6 Kanchanpur Besi Bichawa 59 1355 Daijee 267 Jhalari 230 Krishnapur 226 Pipaladi 101 Raikar Bichawa 190 Shankarpur 80 Suda 232 7 Makwanpur Padampokhari 593 1299 Handikhola 706 8 Palpa Dobhan 11 11 9 Parsa Nirmalbasti 30 10 Rautahat Ramauli 2 2 Grand Total 7500 7500

2.3 Sampling Approach The following parameters are determined by PP through sampling approach: Type of parameter Description

Mean based 1. Pp,y = Quantity of fuel that is consumed in project scenario p during year y parameters 2. N(T),h = Number of animal of livestock category (cow or buffalo) in premise h

Proportion based 1. Up,y = Usage rate of project plant in project scenario p during year y parameters 2. MS(T,S,k) = Fraction of livestock category T's manure fed into the bio-digester, in climate region k

PP sampling

The sample size for each of these parameters is determined using stratified sampling approach stratified based on age. All units installed in a given calendar years are deemed as having same age irrespective of completion date of their installation for sampling purposes. The units in the population will be categorised based on age and sample size shall be determined based on expected parameter value in each age category using stratified random sampling approach as per the Guideline: Sampling and surveys for CDM project activities and programmes of activities and “Standard for sampling and surveys for CDM project activities”. The sampling was performed within the level of precision of 10% and a confidence level of 95%. The sample size was determined using following formula:

Where:

Verification_Report_GS_VER_v3 z = value for the standard normal distribution value, with an infinite number of readings, and for the desired confidence level. For confidence level of 95%, z = 1.96

The age wise distribution of digesters and the samples traken by the PP is given below: SN Installation year Number of Biogas Sample taken 1 2007 1676 23 2 2008 1089 14 3 2009 1448 19 4 2010 1777 24 5 2011 1510 20 Total 7500 100

Considering the provision for the sample calculation for mean value parameters and the proportional parameter and minimum sample required for the Kitchen Performance Test (KPT), 100 samples were taken in each monitoring. Yearly monitoring was done to capture all the monitoring parameters stipulated in PDD and the transition documents as applicable.

DOE Sampling

Since it is not practical to individually verify all 7500 bidigesters within the project boundary through on-site inspections, Acceptance Sampling approach was employed by verification team, which follows the “Standard for sampling and survey for CDM project activities and programme of activities”, version 8.0.

TUV SUD has taken the “Table 1 Sample Size and Acceptance Number” of the guideline into consideration in order to select a random sample from the PP data, and the AQL of 1%, the UQL of 10%, and the producer’s and consumer’s risk both at 5% were selected. Therefore, a sample size (n) of 22 should have been verified at least, and accordingly with 2 as the maximum number of discrepancies (acceptance number) between the verified data and the PP data.

However due to Covid-19 pandemic, since an onsite field sampling of the households did not take place, the Verification team could only conduct telephonic and video call interviews with few households for some selected villages. Accordingly, 8 nos. of households were selected on random basis covering the areas in the boundary. The user survey reports submitted clearly explains the age

Verification_Report_GS_VER_v3 wise sampling. All the survey results have been checked during verification and the same are provided by the PP. Annual HH survey to capture usage of firewood ex-post has been checked from the sampling records and this showed significant decrease in the firewood consumption.

The list of the samples of biogas plants verified by the audit team is provided below.

S.No Name and Village Date of Installation 1 Khushi Ram Chaudhari (Dhangadhi) 03/04/2008 2 Dirgha Raj Abasti (Raikawar Bichawa) 03/12/2009 3 Purna Chandra Bhandari (Dhodhari) 10/05/2007 4 Raj Kumar Sindhu (Handikhola) 09/05/2010 5 Gita Sharma (Lalmatiya) 24/11/2010 6 Raja Ram Chaudhari (Ratanpur) 05/01/2007 7 Dhundhi Raj Chaudhari (Sisahaniya) 28/01/2007 8 Prag Narayan Chaudhari (Sisahaniya) 22/05/2011

2.4 CLs, CARs and FARs raised Areas of verification findings No. of CL No. of CAR No. of FAR Compliance of the monitoring report with the monitoring report form Compliance of the project implementation with the registered PDD Post-registration changes Compliance of the monitoring plan with the monitoring methodology including applicable tool and standardized baseline Compliance of monitoring activities with the registered monitoring plan Compliance with the calibration frequency requirements for measuring instruments Assessment of data and calculation of emission reductions or net removals Others (Assessment of SDG outcomes) Total 0 0

2.5 Compliance of the Monitoring Plan with the Methodology During the document review and furthermore during the remote audit, the verification team has reviewed the registered monitoring plan and compared it with the monitoring methodology to verify their compliance. The verification team confirmed that the implemented monitoring plan is in compliance with the registered PDD and the monitoring methodology as well.

2.6 Compliance of the Monitoring with the Monitoring Plan The monitoring has been carried out in accordance with the monitoring plan contained in the registered PDD. All parameters were monitored and determined as per the Monitoring Plan. The verification of the parameters required by the monitoring plan is provided as follows:

The monitoring has been carried out in accordance with the monitoring plan contained in the registered PDD. All parameters were monitored and determined as per the Monitoring Plan.

Verification_Report_GS_VER_v3 The verification of the parameters required by the monitoring plan is provided as follows

Data / Parameter: Pp,y Data unit: kg/household/day Description: Quantity of fuel that is consumed in project scenario p during year y Source of data used: Project Field tests to determine fuel-wood usage for cooking in the project households. User survey reports: 2019-20 Means of verifica- The data has been checked from the Kitchen performance tests tion/Comments: performed during the user survey for each year for 3 days in sampled households done by the PP. Sample was selected randomly (stratified) by the PP based on age of the project devices. The value for individual household was verified on random sample basis from the filled survey forms available with the BSP Nepal office 2019-20: 1.58 Cross-check The DOE has further done a sample of the households to cross check the fuel consumption in the project.

Data / Parameter: Up,y

Data unit: % Description: Usage rate in project scenario p during year y Source of data used: User survey reports: 2019-20 Means of verifica- The data has been checked from the user survey reports for each year in tion/Comments: sampled households done by the PP. Sample was selected randomly (stratified) by the PP based on age of the project devices. The usage rate of project biogas plants was determined through sampling surveys.

Usage rate : 93% Cross-check The DOE has further done a sample of the households to cross check the usage rate of project biogas plants.

Data / Parameter: N Data unit: number Description: Cumulative number of units of biogas plants installed Source of data used: Installation database Means of verifica- The cumulative number of biogas plants installed has been checked from tion/Comments: the database of the installation. Cross-check Registered PDD and also the Renewal PDD

Data / Parameter: LEp,y

Data unit: tCO2e

Verification_Report_GS_VER_v3 Description: Leakage in project scenario p during year y Source of data used: User survey reports: 2019-20 Means of verifica- The data has been veriifed from the default value factor of 0.05 taken to tion/Comments: account the leakage of biogas as per the methodology AMS I.E given by UNFCCC. The factor has been applied to calculate the leakage in project scenario. Cross-check --

Data / Parameter: MS(T,S,k) Data unit: % Description: Fraction of livestock category T's manure fed into the bio-digester, in climate region k Source of data used: User survey reports: 2019-20 Means of verifica- The values are verified based on the user survey reports. This value is tion/Comments: based on the usage surveys done on a sampling basis. The biogas plant users were asked to provide an estimate of the % of manure they feed into the biogas plant. The sample was selected randomly (stratified) by the PP based on age of the project devices. Parameter Monitoring year 2019-20

MS(T,S,K) 80 Cross-check The DOE has further done a sample of the households to cross check the % of manure fed into the biodigester..

Data / Parameter: N(T),h Data unit: number Description: Number of animal of livestock category T in premise h Source of data used: User survey reports: 2019-20 Means of verifica- The data has been verified from the user survey reports and the sample tion/Comments: surveys. The number of animals (Cows / buffaloes) were determined during usage survey through survey questionnaire on a sampling basis. The sample was selected randomly by the PP (stratified) based on age of the project devices. Parameter Monitoring year N (T),h 2019-20 Cow/Oxen 2.33 Buffalos 1.9 Cross-check The DOE has further done a sample of the households to cross check the number of livestock category.

Verification_Report_GS_VER_v3 3 SUSTAINABILITY VERIFICATION The monitoring has been carried out in accordance with the GS sustainability monitoring plan contained in the registered PDD and annex. All the sustainability parameters were monitored and determined as per the Monitoring Plan.

3.1 Assessment of SDG outcomes for the current Monitoring period

SDG Indicator SDG 8: Decent work and economic growth Data Unit : Fraction Description : Time and savings post project intervention Source of data used : User survey reports: 2014-15, 2015-16, 2016-17, 2017-18, 2018-19 Means of verification 1. % of household confirming time savings (in-case of firewood /comments : collection in baseline) after project intervention

Parameter Monitoring year 2019-20 Men 85 Women 100 Children 64

2. % Project households confirming money savings (in case of firewood collection in baseline) after project intervention

Parameter Monitoring year 2019-20 % 100 response The above data has been checked from the user survey reports and also confirmed from the DOE sampling of the households.

SDG Indicator SDG 3: Good Health and Well-being Data Unit : Fraction Description : Improvement in air quality after project intervention Source of data used : User survey reports: 2014-15, 2015-16, 2016-17, 2017-18, 2018-19 Means of verification % of household confirming visible reduction in smoke (indoor air /comments : pollution) while cooking with biogas

Parameter Monitoring year 2019-20 Drastically reduced 89 Reduced 11

Verification_Report_GS_VER_v3 Not reduced 0 Do not know 0

% of households households confirming visible reduction in soot deposition on utensils/walls while cooking with biogas

Parameter Monitoring year 2019-20 Yes 100 No 0 Do not know 0 The above data has been checked from the user survey reports and also confirmed from the DOE sampling of the households.

SDG Indicator SDG 4: Quality education Data Unit : Number Description : Number of technician/people trained Source of data used : Training records/awareness campaign records Means of verification The number of technicians trained have been verified from the /comments : training participation records submitted by the PP. A total of 23 people have been trained by BSP Nepal in the installation of biogas plants.

SDG Indicator SDG 8: Decent work and economic growth Data Unit : Number Description : Number of jobs created Source of data used : List of Employees Means of verification Total of 22 nos. of employees are working with BSP Nepal which /comments : includes skilled and unskilled staff, involved in different functions. The employee list has been checked to confirm the same.

3.2 Assessment of Data and Calculation of Greenhouse Gas Emission Reductions

Means of verification GHG emission reductions or net GHG GHG emission reductions or net removals by sinks reported up to 31 GHG removals by sinks reported December 2012 from 1 January 2013 onwards

NA 84,955 tCO2

Year-wise break-up of emission reductions: Year Emission Reductions (tCO2) 01/07/2019 -31/12/2019 (2019) 42,710

Verification_Report_GS_VER_v3 01/01/2020- 30/06/2020 (2020) 42,245 Total 84,955

The ER calculations have been updated for each monitoring year as given above.

Comparison of actual value of outcomes with estimates in approved PDD Values estimated in ex ante Actual values achieved dur- Item calculation of approved PDD ing this monitoring period

SDG 13 91,309 tCO2eq 84,955 tCO2eq

SDG 1 Poor Situation Improved situation

SDG 3 Poor Situation Improved situation

SDG 4 Poor Situation Improved situation

SDG 7 Poor Situation Improved situation

SDG 8 Poor Situation Improved situation

SDG 12 Poor Situation Improved situation

Findings N/A Conclusion The emission reduction calculations provided in the spreadsheet have been verified to be correct based on the formula and also the SDG benefits. The conservative value of 5% leakage as per approved UNFCCC methodology has been considered for this project activity for the given monitoring period. The audit team confirms that the emission reductions generated from this monitoring period are correct and accurate.

Verification_Report_GS_VER_v3 4 VERIFICATION OPINION

TUV SUD South Asia has performed 2nd verification of the emission reductions reported for the project activity “ WWF Nepal Gold Standard Biogas Voluntary Emission Reduction (GS VER) Project ”, GS Reference No. 504 for the period 01/07/2019 to 30/06/2020, with regard to the relevant GS4GG principles and requirements. The project participants are responsible for the collection of data in accordance with the monitoring plan and the reporting emission reductions from the project.

It is TUV SUD’s responsibility to express an independent verification opinion on the reported emission reductions from the project and does not express any opinion on the selected baseline scenario or on the validated and registered PDD. Based on documented evidences and corroborated by an on-site assessment TUV SUD can confirm that:

(i) the project has been implemented and operated as per the PDD; (ii) the monitoring report and other supporting documents provided are complete and verifiable and in accordance with the applicable GS4 GG principles and requirements; (iii) the monitoring is in place as per the applied baseline and monitoring methodology; (iv) the monitoring complies with the monitoring plan; (iv) the monitoring plan in the PDD is as per the applied baseline and monitoring methodology.

Verification_Report_GS_VER_v3 Annex 1

List of Findings

No CL/CAR/FAR raised. Annex 2 Information Reference List Addi- tional Issuance Infor- Author/Editor/ and/or sub- mation Title/Type of Document. Publication place REF. Issuer mission date (Rele- NO. (dd/mm/yyyy) vance in CDM Context) 1. BSP Nepal GS 504 Revised PDD version 8 18/10/2018 2. BSP Nepal GS 504 Transition Annex to PDD 3. BSP Nepal GS 504 Monitoring Report version 01 19/09/2020 4. Gold Standard GS 504 project page 5. GS 504 Renewal of CP Validation Report version 1.1 28/02/2018 6. BSP Nepal GS 504 ER calculation sheet 19/09/2020 7. BSP Nepal Field data sheets for ER and SDG monitoring 8. BSP Nepal User Survey Reports 2019-20 9. BSP Nepal Sample of the household survey questionnaire 2019-20 10. BSP Nepal Database of households 2019-20 11. BSP Nepal Sample calculation sheet 2019-20 12. BSP Nepal List of Employees 2019-20 13. BSP Nepal Training records 2019-20 Annex 3 Appointment Certificates

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