Greenwashing, evidence & assurance · Core
Methodology change
Also called: method change
ELI5
A change to calculation or boundary requiring transparent explanation and comparability treatment.
Used in conversation
“Do not describe methodology change as assured beyond the scope of the engagement.”
Pitch context
You will see “Methodology change” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches greenwashing, evidence & assurance.
Why it matters: In greenwashing, evidence & assurance, a loose definition can change rights, obligations, approval, disclosure or enforceability.
Caution
Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.
Sources & evidence · 4
Direct term-level sources and supporting source families.
- IFRS Foundation / International Sustainability Standards Board — IFRS S1 and IFRS S2 Sustainability Disclosure StandardsDirect source · primary · checked 2026-08-16
- GHG Protocol — Standards and GuidanceDirect source · institutional · checked 2026-08-16
- International Organization for Standardization — ISO Net Zero Guidelines and related workDirect source · institutional · checked 2026-08-16
- U.S. Federal Trade Commission — Advertising and Marketing GuidanceDirect source · primary · checked 2026-08-16