Establishing a baseline for small-scale projects

Small-scale projects are entitled to use the simplified baselines set out in the methodologies created under 4/CMP.1, Annex II, Appendix B.  A baseline for a small-scale project is considered to be accurate if it uses one of these baselines:

A simplified baseline for a small-scale CDM project activity specified in appendix B shall be deemed to reasonably represent the anthropogenic emissions that would occur in the absence of the proposed small-scale project activity (4/CMP.1, Annex II, paragraph 27).

If a project chooses not to use one of the simplified baselines, the baseline must cover emissions from all gases, sectors and source categories listed in Annex A to the Kyoto Protocol:

If a simplified baseline is not used, the baseline proposed shall cover emissions from all gases, sectors and source categories listed in Annex A to the Kyoto Protocol within the project boundary (4/CMP.1, Annex II, paragraph 27).