Accounting & Integrity

IPCC tier levels

A three-step hierarchy of methodological rigour, from global defaults to country-specific measurement, used to classify emission estimates.

The IPCC guidelines describe three tiers. Tier 1 applies globally available default factors with coarse activity data. Tier 2 substitutes country or region-specific factors and better data. Tier 3 uses direct measurement, detailed modelling and site-specific systems.

Higher tiers reduce uncertainty but demand data, capacity and cost. The appropriate tier depends on how significant a source is within a national inventory: a minor category can reasonably stay at Tier 1, while a dominant one warrants the effort of Tier 3.

For project-level carbon accounting the tier concept is borrowed rather than binding. It still frames a useful question — is this estimate built on defaults borrowed from elsewhere, or on measurement from this landscape? — and verifiers often use that framing when judging whether an uncertainty claim is credible.

Frequently asked questions

Is a higher tier always better?

Not automatically. Effort should follow significance; over-engineering a trivial source wastes resources without improving the inventory.

Can tiers be mixed within one estimate?

Yes, and it is normal. Different pools and gases are commonly estimated at different tiers.

Related terms

IPCC tier levels — Definition | Athlas Verity Glossary