PADV – ESG Behavioral Data Verification Methodology White Paper (v2.0)

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides a structured framework for behavioral data verification in ESG, opening avenues for empirical studies on data quality and trust.

🏢実務担当者:Offers a methodology to standardize internal ESG data collection and create audit trails, potentially simplifying compliance with multiple frameworks.

🏛政策担当者:Illustrates how behavioral data verification can strengthen disclosure integrity, informing regulatory approaches to combat greenwashing.

The PADV (Participation–Action–Data–Value) methodology establishes a new governance layer for ESG, transforming both individual and enterprise actions into verifiable behavioral data. By introducing a whitelist of thirty standardized modules, PADV provides a structured system that connects daily participation with internationally recognized disclosure frameworks. At its core, PADV operates through the Proof Record mechanism and a unified task consumption scale (Low 100 / Medium 150 / High 200). This ensures that every activity can be captured, assigned a comparable weight, and aligned with GRI, IFRS, COSO, and Scope 3 reporting requirements, producing a transparent audit trail that minimizes greenwashing risks and strengthens institutional trust. While the methodology is currently being piloted in Taiwan, its logic is designed for global replication. PADV positions itself not as a competing standard, but as the missing layer of trust in ESG data, enabling regulators, enterprises, and investors to move from narrative-based reporting to verifiable sustainability outcomes.