Evidence is the basis for metric confidence. A value without an evidence trail may still be useful for internal monitoring, but it should not be treated the same as a reviewed or verified value.
| Evidence Type | Examples | Typical Use |
|---|
| Operating records | Production logs, intake records, maintenance logs, meter readings, dispatch records. | Throughput, water, produce, uptime, and operating service metrics. |
| Financial records | Ledgers, bank statements, payment files, payroll records, distribution schedules. | Community Income, Jobs Created, Distributions to Nature. |
| Technical records | Engineering reports, field measurements, GIS files, lab tests, methodology worksheets. | Landscape Restoration, Carbon Sequestration, GHG Emissions Avoided. |
| Stakeholder records | Agreements, meeting records, surveys, beneficiary lists, grievance logs. | Community participation, income, jobs, and stewardship context. |
| Media records | Geotagged photos, video, drone imagery, satellite references. | Site condition, restoration progress, asset commissioning, and material events. |
| Level | Meaning | Investor Use |
|---|
| Self-reported | Sponsor reported the value without completed review. | Useful for operating visibility, not final disclosure. |
| Platform-reviewed | RICA or an approved reviewer assessed completeness and reasonableness. | Suitable for standard Atlas project reporting where limitations are disclosed. |
| Third-party verified | An independent party tested methods or evidence. | Higher-confidence disclosure and diligence support. |
| Audited | A formal audit procedure reviewed the value or source process. | Highest assurance where required by transaction documents or regulation. |
| Criterion | Standard Question |
|---|
| Source | Who created the evidence and why should it be trusted? |
| Date | Does the evidence relate to the reporting period? |
| Method | Can the reviewer understand how the value was produced? |
| Traceability | Can the value be traced from summary number to source record? |
| Consistency | Does the method match prior periods unless a change is disclosed? |
| Completeness | Are material exclusions, gaps, or estimates identified? |
Reviewer notes should be written for a future reader. They should explain what was tested, what evidence was considered, whether any limitations remain, and why the value was approved or rejected.