Paris Agreement Alignment: Requirements & Guidance For Projects

These FAQs are on the Paris Agreement Alignment. All Paris Agreement Alignment (PAA) related information, requirements and guidance can be found on the dedicated Paris Agreement Alignment web page: Paris Agreement Alignment | GS

Sections

• Rationale for Alignment
• Key Timelines
• Alignment Process and Requirements
• Fees & Costs
• Key Methodological Changes
• Methodology Alignment & Availability
• Deferred Issuance
• New Projects
• Commercial Implications & Liability
• Market Eligibility
• Downward Adjustment Factor
• Communication & Support

Rationale for Alignment

Why do I need to mandatorily apply these changes to align my project to the Paris Agreement?

Gold Standard has announced that its requirements and methodologies are to be aligned with the Paris Agreement (PA). The Paris Agreement provides a unified framework built on transparency, global cooperation, and continual improvement. Its central aim is to limit global temperature rise to 1.5°C and calls for ambition to increase over time, while accelerating climate-resilient development and strengthening adaptation to the impacts of climate change. Central to this framework is the need to protect people and nature, ensuring that climate action supports resilience, livelihoods, ecosystems, and sustainable development alongside emissions reduction.

With all Parties now implementing Nationally Determined Contributions (NDCs), carbon markets must operate within this framework to prevent undermining these goals. 

Gold Standard is therefore updating its framework to align with the Paris Agreement’s long-term temperature and emissions goals for all 2026+ vintage credits, delivering: 

• Alignment with Net Zero: Methodologies consistent with 1.5⁰C trajectories and that avoid lock-in of technologies inconsistent with necessary decarbonisation.
• Increased Ambition: Reflecting national climate targets, regulatory additionality and a mechanism to ratchet up of ambition over time, ensuring credits represent real progress, not static business-as-usual. 
• Robust Quantification: More comprehensive impact monitoring and accounting standards 
• Transition Support: Underpinned by user-friendly tools and guidance to support developers through the process

This approach meets the rising expectations of SBTi, ICVCM, and CORSIA, ensuring credits remain fungible across Article 6 and domestic markets. 

Why is Gold Standard releasing an update that applies to projects mid-crediting period? 

We recognize that mandatory updates mid-crediting period present challenges. However, the Paris Agreement framework represents a fundamental shift in the global carbon market. Delaying this alignment would pose a greater risk to investor confidence, as non-aligned credits will increasingly face scrutiny and reduced market access. This update is a necessary step to maintain the reputation and value of GS4GG projects. 

To minimise the impact of these changes, Gold Standard has developed a structured transition pathway which includes a Paris Alignment design change and gap validation focused on the changes required to meet the PA aligned methodology. This approach utilizes clearly defined grandfathering provisions (exemptions) for parameters fixed under old rules while mandating the immediate adoption of critical PAA elements and enhanced Monitoring, Reporting, and Verification (MRV).  

PAA Validation and Verification Guidelines released with each priority methodology include the transitionary requirements and any relevant grandfathering provisions.

Why do I need to align with the Paris Agreement when I have already pre-sold my GSVERs? How do I explain this to my stakeholders/shareholders? 

While pre-sold credits may have fixed pricing, the integrity of those credits relies on the underlying standard. To maintain certification and the ability to issue GS-labelled credits for vintages 2026 and beyond, alignment is mandatory. We advise Project Developers (PDs) to engage with their stakeholders and contractual counterparties early to discuss these mandatory changes, emphasizing that they are essential for maintaining the credibility of the credits being delivered. 

How were stakeholders consulted during this process? 

The alignment strategy has been developed through extensive consultation with technical experts and the Gold Standard Technical Advisory Committee (TAC). The PA-Alignment Requirements and associated tools also underwent a public consultation in November 2025. The consultations provided valuable, detailed feedback from a broad range of stakeholders, which directly informed refinements to the final requirements and guidance. In response, Gold Standard has clearly defined targeted grandfathering measures, clarified the application of Downward Adjustment Factors (DAF), and strengthened supporting tools and guidance to address concerns around fairness and practical implementation, while maintaining the core objective of Paris Agreement alignment.

The results of the consultation can be viewed on the GS4GG Paris Alignment consultation page. 

Furthermore, each PA-aligned methodology will undergo a rigorous public stakeholder consultation process before finalization and publication. The first PAA methodologies are currently out for consultation and can be viewed here: Consultations | GS

What is the reason for the 2026 deadline? 

Gold Standard has set 1 January 2026 as the transition point for Paris-aligned methodologies to provide clarity, protect integrity, and provide a clear start point for Paris Aligned credits.

Paris Agreement implementation: Countries are now implementing Nationally Determined Contributions (NDCs). From 2026 onwards, carbon credits must reflect this reality to avoid over-crediting against outdated baselines.

End of legacy methodologies: Clean Development Mechanism (CDM) methodologies are being withdrawn as of 31 Dec 2025, as they are no longer suited to the Paris Agreement era. 

Market expectations: Buyers and frameworks such as CORSIA, ICVCM, and corporate net-zero standards are increasingly expecting credits to be grounded in national pathways and Paris-aligned ambition.

Clear transition date: The 1 January 2026 date provides a clear and transparent boundary so that all 2026+ vintages are Paris-aligned, while allowing projects to transition in a managed way through defined milestones and transitional arrangements rather than immediate changes on day one.

Key Timelines

Is the 01 January 2026 vintage deadline flexible? What if my project activity has delays?

To maintain market integrity and the value of Gold Standard GSVERs, the 2026 vintage requirement is not flexible. Any credit with a vintage date of 01 January 2026 or later must be issued from a project activity successfully verified against a new PA-aligned methodology. The PA-Alignment Requirements outline the available exemptions and flexibilities, if a PA aligned methodology is not available for certain submission deadlines.

Can I still get credits issued for 2024 and 2025 vintages using my current, older methodology? 

Yes. A project activity can continue with its normal verification schedule using its currently certified non-PA aligned methodology for all vintages up to and including 31 December 2025. The new rules only apply to vintages from 2026 onwards. 

What exactly is the "Sunset Date" of 30 June 2026? 

This is the final date a new project activity can submit for its Preliminary Review or Design Certification Review using a non-PA aligned methodology. If a project activity is being developed, it must be submitted for review by this date to use a non-PA aligned methodology; however, it will still be subject to the 2026 vintage rule for all future issuances. After this date, all new project activity submissions must use a Paris-aligned methodology.

Alignment Process and Requirements

In practical terms, how should project developers initiate the PA Alignment process?

The alignment is treated as a mandatory "PA alignment Design Change." The general steps are: 

• Monitor: Check the GS PA alignment Schedule for the publication date of the relevant PA-aligned methodology. 
• Revise: Update your Project Design Document (PDD) and Monitoring Plan to conform with the new methodology. 
• Validate: Engage a GS-VVB to conduct an "PA Alignment Validation" of the design change. This can be completed alongside a planned verification.
• Submit (Assurance Platform): Submit the validation report and revised documents via the Assurance Platform. Specific request types (e.g., "PA Alignment Design Change Review" or combined requests) will be available
• Review: The design change will be reviewed for approval. 
• Verify: Once approved, subsequent verifications (for 2026+ vintages) will be conducted against the PA-aligned methodology. 

What is the very first thing I should do as a project developer? 

A Project Developer should first consult the PA-Alignment Schedule on the Gold Standard website. It will list the current methodology's status, the expected publication date of its PA-aligned replacement, and a link to specific transition guidance. 

What happens if the new PA-aligned methodology for my project activity isn't published by the time I need to verify my 2026 credits? 

The project activity will enter a temporary "Deferred Issuance" In line with the PA-Alignment Requirements. This is a key provision to handle the staggered rollout of new methodologies and is not a penalty or cancellation of credits. 

What project activity types are likely to be most impacted due to the prioritized development schedule?

The prioritization of methodologies is based primarily on usage. Please consult the PA-Alignment Schedule for the expected timelines for specific methodologies. 

What is a "Paris Agreement Alignment Validation"? Is it different from a normal validation/verification? 

A "PA Alignment Validation" is a specific type of validation where a VVB assesses a project activity against the new PA-aligned methodology for the first time. The gap validation scope shall concentrate only on the changes required to meet the new iteration of the methodology.  Specific training is being provided to VVBs to ensure consistency and clarity in scope.

Each PA-Aligned methodology will also be accompanied by PAA Validation and Verification Guidance, outlining the summary of changes and transitional arrangements. An example of this can be found in the open consultations for PA-Aligned Methodologies: Consultations | GS

My monitoring period covers 2025 and 2026 (e.g., Aug 2025 to Aug 2026). How will this review work in practice? 

For monitoring periods bridging the transition date, you may submit two separate monitoring reports or one report with two different sets of information: 

• Pre-2026: Covering the period up to 31 December 2025, calculated using the non-PA aligned methodology. 
• 2026+: Covering the period from 1 January 2026 onwards, calculated using the new PA-aligned methodology. The PA-Alignment Design Change must be approved before the 2026+ credits can be issued. 

Can the PA-Alignment Validation be combined with regular verification? 

Yes. To maximize efficiency and reduce audit costs, Project Developers are encouraged to combine the site visits and audit activities for the PA Alignment Validation with the verification of pre-2026 vintages and/or the verification of initial 2026+ vintages. While audits can be combined, the VVB must issue separate reports for each process (Verification Report(s) and a Validation Report for the design change). 

Does this mean that if a project submits its Preliminary Review (using a non–PA-aligned methodology) and is validated before 1 January 2026, it will still need to be revalidated later to align with the PA requirements?  

Yes. Even if the project achieves Design Certification under the non-PA aligned methodology, this certification only allows the issuance of credits up to the 31 December 2025 vintage. A subsequent "PA-Alignment Validation" (as part of the mandatory Design Change) is required to issue 2026+ vintages. 

Will projects that complete verification for 2025 vintages under GS4GG be required to revalidate before claiming 2026 vintages under the Paris-aligned methodologies, or will there be a simplified transition process?  

Yes, projects that complete verification for 2025 vintages will be required to undergo the "PA-Alignment Validation." This is a mandatory design change validation. A simplified transition process is not available, as key changes must be assessed by a VVB, yet the validation scope shall concentrate only on the changes required to meet new iteration of the methodology.  

If I’m in the middle of validation: what is my motivation to complete the process with an existing Methodology? My project will generate VERs in 2026, 2027…

A subsequent PA-Alignment Validation will be required for 2026+ vintages. The motivation to complete the current validation is to secure Design Certification, which allows you to verify and issue any credits generated up to 31 December 2025. If the project has no pre-2026 vintages, you may choose not to complete the current validation until the PA-aligned methodology is published.

Does the two-year retroactive rule also apply to PA-alignment-related design changes?  

No, not in the context of Deferred Issuance. The PA-Alignment Design Change is a mandatory transition. If a project enters Deferred Issuance, retroactive issuance will cover the entire deferred period starting from January 1, 2026, even if it exceeds two years. This ensures projects do not lose credits due to the staggered rollout of methodologies.

My project needs to finish crediting period renewal by January 2026. If we are waiting for the publication of a new methodology and cannot finish crediting period renewal on time, could we request an extension to the deadline? 

Yes. If the required PA-Aligned Methodology is unavailable by the project's required submission deadline (including renewal), the project shall be granted an automatic exemption from that deadline. The project will be required to complete submission within six months after the relevant PA-Aligned methodology is published. 

We have a project that is in development. Can flexibility be provided on the start date rule, considering the documents and underlying baseline assessments will need to be redone and this may take some time?  

Adherence to the standard GS4GG timelines and rules, including those related to start dates, remains mandatory. The flexibility provided in the  PA-Alignment Requirements relates to submission deadlines if a methodology is delayed, not to project start dates. 

Will there be a labelling system on the registry that will differentiate credits issued with "old methodologies" vs credits issued aligned with PACM? 

The primary differentiator is the vintage date. All credits with a vintage of 2026 or later are inherently "PA-Aligned" as they must conform to the new methodologies. 

Can homogenous small-scale VPAs be re-bundled into fewer VPAs during the PA-Aligned Design Change to improve efficiency due to expected reductions in credit volumes? 

 Yes. We recognize that the PA-Alignment process may impact credit volumes, affecting the efficiency of managing multiple small-scale VPAs. The PA-Alignment Design Change provides an opportunity to optimize the structure of a Programme of Activities (PoA). Project Developers may propose the re-bundling of homogenous VPAs, provided the revised structure meets all the requirements of the GS4GG PoA Requirements and the applicable PA-aligned methodology.

Since every project must go through a mandatory design change, there will be an influx of projects submitting requests. How will Gold Standard ensure timely reviews?  

Gold Standard has dedicated significant resources and is streamlining internal reviews. However, the PA-Alignment Design Change follows the standard Design Change Review procedure, adhering to the timelines defined in the Principles & Requirements. To maximise review efficiency and reduce audit costs, project developers are encouraged to submit the PA-Alignment Design Change alongside their next review milestone. For example, project developers may submit a request for Performance Review, combined with an issuance-track Design Change for PA Alignment.

VVBs and GS reviewers are undergoing a significant training programme on the PA-Alignment Requirements, to ensure that all PA-Validations and Design Change reviews are completed accurately, and in a timely manner.

What is Gold Standard's expected timeline for each PA Alignment Design Change Review? Will Gold Standard commit to a timeline on their part?  

Gold Standard commits to the standard timelines for Design Change Reviews which are the same as for Design Reviews (4 weeks). These timelines are defined in the existing GS4GG Principles & Requirements. 

It is important to note that reviews will only be concluded when all findings are successfully closed.

Fees & Costs

What are the applicable fees for this mandatory update? 

The PA-Alignment Design Change will be subject to the standard Design Change Review fees. Please consult the latest GS4GG Fee Schedule for details on review fees and issuance fees. Project developers must also account for the costs associated with the VVB for the PA-Alignment Validation. 

If the PA-Alignment Design Change is combined with performance certification (issuance track), there will be no additional fee from Gold Standard. 

Will alignment cost my project activity more money? 

Project Developers should budget for additional costs. The "PA Alignment Validation" against a new, more rigorous methodology will require increased effort from both the project team and the VVB. 

Key Methodological Changes

What are the fundamental methodological changes that PDs should prepare for?

The transition to a Paris Agreement-aligned methodology introduces changes to how emission reductions and removals are quantified and verified. The below table summaries these changes, with further information in the Paris Alignment guidance.

What are the implications of these changes on credit volumes?

PA-Aligned methodologies will be more conservative compared to non-aligned versions. The specific changes will be defined at the methodology level and will need to be assessed on a project-by-project basis. It’s important to note that the Downward Adjustment Factor will be the primary driver of volume reductions for many projects.

Specific information on the transitional arrangements, including any applicable exemptions, are located in Validation & Verification Guidance documents published alongside each individual methodology. We encourage projects developers to read these guidance documents ahead of the updated methodology. Examples of the supporting documents can be found in the open consultations on PA-Aligned Methodologies: Consultations | GS

Is there a difference between mid-crediting alignment, and aligning at Design Certification or Design Certification Renewal?

Yes, mid-crediting alignment has been designed to minimise impact on ongoing activities and is limited to the core requirements essential to PAA status:

• Application of Downward Adjustment Factor (DAF)
• Regulatory Surplus demonstration
• Enhanced MRV as per PAA Methodology
• Any other changes outlined in the PAA Validation and Verification Guidance that will accompany each PAA methodology
  1. The PAA Validation and Verification Guidance will also outline any exemptions applicable to mid-crediting alignment.

Alignment at Design Certification, or Design Certification Renewal will involve complete adoption of the new methodological requirements outlined in table above.

How should long-established projects (e.g., 10-20 years old) demonstrate additionality and the "decisive factor" under the new requirements?  

When a long-established project undergoes the mandatory PA-Alignment Design Change, the additionality assessment will require alignment with the new methodology's requirements (e.g., regulatory surplus) and demonstrate that the ongoing revenue from carbon credits is essential for the sustained operation of the project under current circumstances i.e., ongoing financial needs.

Methodology Alignment & Availability

How will Gold Standard ensure that methodologies are published on time and in accordance with the PA-alignment Schedule? 

Gold Standard has dedicated significant resources to this process and prioritized methodologies based on usage. We are pleased to share that the first batch of PA-Aligned methodologies are out for public consultation and will be available in early 2026.

While we strive to adhere to the PA-Alignment Schedule, delays are possible due to the complexity of the work. If methodologies are not available for the issuance of 2026 vintage credits, the deferred issuance status will be activated for affected projects. 

How will GS fast-track the methodology review process to avoid the "Deferred Issuance"? 

We are streamlining internal reviews, prioritizing widely used methodologies, utilizing standardized approaches where feasible, and coordinating closely with the UNFCCC to leverage existing assessments. 

How often will the PA-Alignment Schedule be updated? How will Gold Standard keep project developers informed of updates?

The PA-Alignment Schedule will be updated quarterly. Significant updates will also be communicated via the Gold Standard newsletter and updates to the schedule webpage: PA-Alignment Schedule. 

Will all non-PA aligned methodologies be retired at the same time? 

Yes. All non-PA aligned methodologies will be retired for the purpose of issuing 2026+ vintage credits effective 1 January 2026. However, the availability of their PA-aligned replacements will be staggered based on the development schedule. 

What happens if my non-PA aligned methodology is not replaced at all?

If it is determined that a methodology cannot be aligned with  PA-Alignment Requirements, it will, unfortunately be retired without replacement. This decision is made to safeguard the integrity of Gold Standard projects and align with the goals of the Paris Agreement. Projects applying such methodologies will be unable to issue credits beyond the 2025 vintage. We will communicate such decisions as early as possible. 

Will older versions of methodologies be reviewed or will GS only review and approve the latest version of the methodology?  

All non-PA aligned methodologies and their previous versions will be retired for the purpose of issuing 2026+ vintage credits, effective 1 January 2026. Projects shall transition to the newly published PA-aligned replacement methodology for all 2026+ issuances. 

How is Gold Standard managing the assessment of CDM methodologies? What are the expected timelines? 

Gold Standard is actively participating and following in the UNFCCC's assessment of CDM methodologies. Our timelines for adopting PA-aligned versions of these methodologies are partially dependent on the progress and outcomes of the UNFCCC process. However, should we see significant delays, Gold Standard will include such methodologies in its workplan and update the methodology. 

Will GS update methodologies that are used the most by itself or rely on timelines set by UNFCCC PACM? e.g., RE Methodology (ACM0002, AMS I.D equivalent). 

Gold Standard (GS) is prioritising methodologies based on usage. For CDM methodologies (like ACM0002), GS is actively participating in the UNFCCC's assessment process. However, GS timelines are only partially dependent on the UNFCCC. If significant delays occur within the UNFCCC process, GS will include such methodologies in its own workplan and update them independently.

Project developers are also welcome to submit new methodologies in line with our Methodology Development Procedures.

If a methodology is updated, and the UNFCCC publishes a new methodology for the same activity shortly after, will the Deferred Issuance apply until GS has updated its methodology? 

Gold Standard continuously monitors updates from the UNFCCC. If a new UNFCCC update significantly impacts the integrity requirements of a recently updated GS methodology, we will assess the implications on a case-by-case basis. If the integrity of the GS4GG methodology is compromised, a Deferred Issuance may be applied until the GS4GG methodology is updated. 

How is it possible to have a new PA aligned methodology in the months when PACM (UNFCCC) has not issued any methodologies?  

Gold Standard is developing Paris Agreement (PA) aligned methodologies independently based on its own updated requirements for Methodology Development, Additionality, and Baselines, designed to align with the Paris Agreement. While GS allows application of Paris Agreement Crediting Mechanism (PACM) methodologies, it is not solely reliant on the UNFCCC (PACM) issuing methodologies first. 

Will this apply to the A/R methodology? 

Yes. The PA-Alignment Requirements apply to all GS4GG projects, including Afforestation/Reforestation (A/R) and other Land Use and Forestry (LUF) projects. Please monitor the PA-Alignment Schedule for updates on the Paris-Aligned A/R methodology.

Given that PA-alignment for all methodologies won't be published simultaneously, wouldn't it be fairer to have a grace period tied to the publication date of each PA-aligned methodology?  

The 1 January 2026 deadline for vintages is absolute to maintain market integrity. However, flexibility regarding certification deadlines is already tied to publication dates. If a methodology is unavailable by a required submission deadline (e.g., renewal), the project receives an automatic exemption and has six months after publication to submit. 

How will Gold Standard address potential discrepancies between GS PA-aligned methodologies and UNFCCC Article 6.4 Mechanism (PACM) methodologies? 

 Gold Standard aims for harmonization and consistency with the rules developed under the UNFCCC. However, GS4GG is an independent standard, and methodologies may differ due to specific GS4GG requirements (e.g., DAF, Baseline settings) or if GS determines that a different approach better ensures higher integrity. We continuously monitor UNFCCC updates and will assess the implications of any discrepancies on a case-by-case basis, prioritizing the robustness and credibility of the GS4GG standard.  

Will standardized tools be provided for the formal uncertainty assessment? 

The guidance refers to the need for a formal uncertainty assessment. The specific requirements, acceptable uncertainty thresholds, and methodologies for calculating uncertainty will be defined within each individual PA-aligned methodology. Gold Standard is also exploring the development of standardized tools to assist PDs and VVBs in conducting these assessments consistently. 

How will "New Simplified Methodologies" currently under development or approval be treated in the PA-Alignment process? 

All methodologies, including new or simplified methodologies currently in the development pipeline, must be aligned with the Paris Agreement requirements. If such a methodology is approved before its PA-aligned version is finalized, projects applying it will be subject to the standard transition rules: they shall complete a PA-Alignment Design Change to issue 2026+ vintages once the PA-aligned version is published. 

Will Gold Standard approve PACM methodologies that overlap with Gold Standard methodologies?

At this stage, Gold Standard does not plan to approve PACM methodologies for activities that are already covered by an existing Gold Standard methodology.

Deferred Issuance

Can you explain the "deferred issuance" in more detail? 

The Deferred Issuance status is triggered automatically if a project is ready for verification of 2026+ vintages, but the corresponding PA-aligned methodology is not yet published. It ensures compliance with the 2026 alignment rule while accommodating the staggered rollout of methodologies. During this period, a Project Developer must continue monitoring the project activity's data to avoid data gaps. Once the new methodology is available, a "PA-Alignment Validation" and verification should be performed, applying the new rules to the collected data. Upon successful verification, 2026+ credits will be issued retroactively for the deferred period. 

If no PA-aligned methodology is published, will we still be able to issue 2026+ vintage based on the currently registered methodology?  

The deadline is absolute. Therefore, if the PA-aligned methodology is not published, the project will enter "Deferred Issuance." Issuance is postponed until the methodology is available, and the PA-Alignment Design Change is successfully validated. Credits will then be issued retroactively. 

Do I lose my credits during a Deferred Issuance? 

No. Projects will not lose their ability to issue 2026+ vintage credits. Project Developers must continue monitoring project data during the deferred period. Once the new methodology is available and the PA-Alignment Design Change is approved, credits will be issued retroactively for the deferred period. Note that the volume of credits issued will be calculated based on the new (likely stricter) methodology. 

In practical terms, how will the Deferred Issuance be triggered? Is action required by the PD? 

The status is triggered automatically within the Assurance Platform when a request for Performance Review is submitted for 2026+ vintages and the required methodology is not yet published, or the project has not yet aligned. No specific action is required by the Project Developer to enter the Deferred Issuance status. 

Does the Deferred Issuance affect pre-2026 vintages? 

No. The Deferred Issuance status only applies to 2026+ vintages. If a project submits a verification covering a bridging period, the pre-2026 vintage credits can still be issued, provided they meet all requirements under the non-PA aligned methodology. 

How long can credits be held for? Is there a maximum duration? 

 The Deferred Issuance status remains in place until the PA-aligned methodology is published and the project successfully completes the PA-Alignment Design Change Review.

Mandatory monitoring is required during Deferred Issuance. Is there a risk that the new PA aligned methodology requires monitoring not yet considered or reported against in the previous meth? 

PA-aligned methodologies may introduce new monitoring parameters. PDs must adapt their monitoring plans once the new methodology is published. If data for newly required parameters was not collected, retroactive issuance may be affected for the period where data is missing. We encourage PDs to review draft methodologies during consultation to anticipate these changes. 

Individual methodologies will define whether there are any exemptions or deviations applicable to revised monitoring parameters and procedures.

Will "deferred" credits be automatically issued upon completion of an PA alignment validation? 

After the PA-Alignment Design Change is certified, the PD shall submit a Monitoring Report for the deferred period (using the new methodology) for Verification and subsequent Performance Review. Upon successful completion of the Performance Review, the credits will be issued. 

New Projects

I am developing a new project activity. Which methodology should I use? 

For new projects entering the pipeline the first step would be to review the relevant Paris Agreement Alignment Requirements   and consult the PA-Alignment Schedule to check methodology review status, the expected publication date of its PA-aligned replacement, and a link to specific transition guidance. 

Review cycles that are already underway can be completed using the non PA-aligned methodology. Certification is valid for issuing credits up to 2025 vintage. For 2026 vintage credits and beyond a "PA Alignment Validation" will be required.

KEY DATES: 

• If a project activity is submitted for review before 30 June 2026, an existing non-PA aligned methodology or methodology version may be used. NOTE: It is recommended to use a published Article 6-aligned methodology if one is available. 
• If submitted for review after 30 June 2026, a project activity must use a PA-aligned methodology. 

Our step-by-step certification guide provides an overview of the process for certifying activities to Gold Standard for the Global Goals and the team are ready to support via help@goldstandard.org.   

My project activity is currently in the middle of a validation/verification review with a VVB. What should I do? 

A project activity can complete its current review cycle using the non-PA aligned methodology. However, the certification received will only be valid for issuing credits up to the end of the 2025 vintage. A "PA Alignment Validation" will still be required to issue credits for 2026 and beyond. 

Commercial Implications & Liability

I have a contractual obligation (e.g., forward contract) to deliver GSVERs. What will happen if the Deferred Issuance delays this? 

Gold Standard recognizes the serious commercial implications of a Deferred Issuance. However, the Standard cannot intervene in private commercial agreements. If a Deferred Issuance occurs, the delivery of 2026+ credits will be delayed. 

What practical steps should PDs take regarding contractual obligations? 

We strongly recommend PDs: 

• Engage with contractual parties and investors immediately to advise them of the mandatory changes and the potential for delays in 2026+ vintages. 
• Review force majeure or regulatory change clauses in your agreements. 
• Consult the PA Alignment Schedule regularly. 

Who is liable if agreements are not met due to this mandatory update or methodology unavailability? 

As an independent standard setter, Gold Standard is not liable for the commercial impacts or contractual obligations arising from necessary updates to its requirements or delays in methodology development. Liability rests with the parties involved in the agreement. 

Can I apply for a deviation to issue vintage 2026 credits to meet client obligations when an PA aligned methodology is not yet available? 

Gold Standard will not accept deviation requests regarding the mandatory application of PA-aligned methodologies for 2026+ vintages. The environmental integrity requirements of the Paris Agreement cannot be waived.

Market Eligibility

Will PA-Alignment impact Gold Standard’s CORSIA approval?

These changes will not negatively impact Gold Standard’s programme-level eligibility for CORSIA, nor the general eligibility conditions for GS-VERs outlined in ICAO’s CORSIA Eligible Emissions Units document.

The changes will instead allow Gold Standard credits using Paris-aligned methodologies to meet new eligibility requirements introduced by ICAO for CORSIA’s second phase, that credits must be based on below business-as-usual baselines. 

How will PA-Alignment impact CCP approved methodologies, and ongoing assessments of Gold Standard methodologies?

The PA alignment approach has been designed to meet the rising expectations of SBTi, ICVCM, and CORSIA, ensuring credits remain fungible across Article 6 and domestic markets. Therefore, we expect the new generation of PA-aligned methodologies to meet, and go beyond the Core Carbon Principles (CCPs).

As per ICVCM procedures, PA-Aligned versions of ‘approved’ or ‘in assessment’ methodologies shall be resubmitted for review. We are in discussions with ICVCM on how assessments and decisions can be expedited, especially where methodologies already have approval.

Will Gold Standard submit PACM methodologies for ICVCM approval?

Gold Standard will make this decision on a case-by-case basis.

Downward Adjustment Factor

Why is the DAF aligned with national net zero targets?

The application of the DAF is essential to uphold environmental integrity and align with the Paris Agreement. Article 6 principles mandate that crediting baselines must be set below BAU and decrease over time. The DAF tool operationalizes this by aligning baselines with stated national ambitions. 

Crucially, this approach is necessary to safeguard the host country. As Article 6 is operationalized, Corresponding Adjustments (CAs) are increasingly likely. If a DAF is set too low (resulting in an inflated baseline), more credits are generated. If these credits are authorized and CA'd, the host country must add this volume back to its inventory, increasing the burden on the country to meet its NDC through other means. Therefore, a robust DAF that accurately reflects national ambition is vital not only for global environmental integrity but also for protecting the accounting integrity of the host country and improving the likelihood of authorization. 

Regarding the downward adjustment: what happens after 2050 (or the net-zero target year of a host country)?  

The requirements emphasise alignment with host country NDCs and Net Zero Targets. Specific mechanisms for adjustments as countries approach or pass their Net Zero target years are not covered in the requirements. These mechanisms will be subject to future NDC updates.  

Does the DAF country tiering system account for projects operating in low-income communities within relatively higher-GDP countries? 

The DAF tool primarily uses national-level indicators to determine tiers based on capacity and responsibility. We acknowledge that this may not fully reflect the specific context of projects serving vulnerable populations. We have reviewed the DAF methodology based on consultation feedback to explore how greater granularity or adjustments can be incorporated to ensure equitable treatment and support for projects focused on low-income communities. 

Will GS projects that apply a PACM methodology apply the PACM baseline approach, or the GS approach and DAF tool?

Gold Standard projects that apply a PACM methodology will follow the baseline approach and associated tools outlined in the PACM methodology.

Communication & Support

What should I do if I'm unsure about how PA-Alignment will impact my project?

Project developers should ensure that they have conducted a detailed review of the PA-Alignment Requirements and all supporting documentation available on the PAA Web Page. 

If anything remains unclear, our team is ready and waiting to help you through this transition process. If you have a query, question or would like support in transitioning your project to PA-aligned methodologies, reach out to help@goldstandard.org for further guidance.  

Gold Standard will also host regular webinars to provide more information on any newly PA-aligned methodologies and how these should be applied in practice.  

How will Gold Standard keep me informed about methodology updates? 

Gold Standard will use several channels, including the PA-Alignment Schedule  on its website, direct emails to all registered project activity contacts, a series of public webinars, and a prominent banner on the Gold Standard website that links to all transition resources.

Please refer to the Paris Agreement web page for further details.

How often will the PA-Alignment Schedule be updated? How will Gold Standard keep project developers informed of updates?

The PA-Alignment Schedule will be updated quarterly. Significant updates will also be communicated via the Gold Standard newsletter and updates to the schedule webpage.