Why Excel breaks under RED III
Excel does what it does well: arithmetic over rows. It is the wrong tool for biomethane mass balance under RED III because three things RED III now demands are not arithmetic. First, immutability: every certified event must be tamper-evident and verifiable years later. A workbook can be rewritten silently. Second, integration: the platform must pull certificates of conformity from suppliers, push retirements to national registries, and submit transactions to the Union Database. Workbooks don't integrate. Third, continuous state: certified position must be queryable at any point in the year, not only after a quarter-end reconstruction.