This Recommendation provides guidelines for data annotation for GHG emissions verification knowledge graphs. It specifies requirements, principles, and methods for data collection, ontology modelling, data annotation and data quality management to support the construction, maintenance, and application of GHG emissions verification knowledge graphs. The Recommendation supports the consistent and interoperable annotation of GHG emissions-related data derived from multiple sources, including industrial processes, energy consumption activities, supply chains, and carbon accounting systems. It provides guidance for knowledge representation, semantic association, information exchange, and data integration among GHG emissions verification systems, applications, and services. By establishing a standardized data annotation framework, this Recommendation facilitates the development and deployment of knowledge graph-based GHG emissions verification solutions and supports the effective organization and utilization of GHG emissions verification data.