Institutional GHG Inventory 2020–2025 — Municipality of San Carlos, Costa Rica (IPSASB SRS 1)

Institutional greenhouse gas inventory of the Municipality of San Carlos, Costa Rica, for the reporting years 2020–2025, prepared under the IPSASB Sustainability Reporting Standard SRS 1, Climate-related Disclosures (January 2026), with quantification and reporting following ISO 14064-1 and the GHG Protocol Corporate and Scope 3 Value Chain standards.

Total gross emissions are 175,051.07 tCO2e acce categories, disaggregated as Scope 132,500.42 tCO2e (18.57 %), Scope 2 39.06 tCO2e (0.02 %) and Scope 3 142,511.59 tCO2e (81.41 %). The largest single   source is methane from the Relleno Sanitario operated sanitary landfill in San Luis,Florencia district, at 132,665.64 tCO2e (75.79 %), estimated with the IPCC 2006 First Order Decay model. Road paving capital goods account for 23,720.75 tCO2e (13d services for 9,845.95 tCO2e (5.62 %) andfleet fuel for 8,747.61 tCO2e (5.00 %).      

                                                                      
Version 3.0 restates the figures published in Version 1.0. The receiving landfill was misidentified in Version 1.0 aRelleno Sanitario Los Llanos (Quitirrisí, can facility; the correct facility is RellenoSanitario San Luis. The 2020 fleet-fuel year, previously reported as pending, has been quantified, and the landfill share of the total is corrected from 80.81 % so documents the IPSAS 19 assessment of themunicipality's climate-related commitments, the restatement bridge from Version 1.0, and the remaining limitations and open items. Version 2.0 was an internal revisase and never published; this is therefore the second published version of the record and the third version of the document.