This document proposes to establish an internationally harmonized methodology for assessing greenhouse gas emissions covering four life cycle stages: material production, parts production and vehicle assembly, use phase, and end-of-life treatment. The methodology employs a four-level framework corresponding to different data availability and analytical complexity, from generic research-level assessments to detailed company-specific reporting. It specifies requirements for data collection, energy modeling, allocation procedures, and recycling calculations, using metrics based on IPCC standards. The resolution document would provide non-binding guidance for manufacturers, suppliers, and authorities conducting vehicle carbon footprint studies.

The Level Concept distinguishes four levels of life cycle assessment for passenger cars based on intended use and data granularity. Level 1 uses generic data for strategy and research; Level 2 combines specific and generic data for product development; Level 3 uses primary data for specific vehicle models in official reporting; Level 4 uses primary data across entire supply chains. Levels 3 and 4 follow fixed methodologies ensuring comparability, while Levels 1 and 2 permit multiple methodology combinations.