NovaTech Solutions, a multinational corporation, is evaluating the additionality of several proposed Greenhouse Gas (GHG) emission reduction projects to comply with ISO 14064-2:2019 standards. As a Lead Auditor, you are tasked with assessing which project most convincingly demonstrates additionality. Consider the following project proposals:\n\nProject A involves installing advanced carbon capture technology at a coal-fired power plant. However, local environmental regulations, recently enacted, mandate all power plants of this size to implement similar carbon capture systems within the next five years.\n\nProject B proposes the implementation of a large-scale solar energy farm in a region heavily reliant on fossil fuels. The project faces substantial upfront capital costs, requires innovative financing mechanisms (e.g., carbon credits), and is not currently mandated or incentivized by regional or national policies. The project proponent has provided detailed financial models demonstrating that the project is not economically viable without the carbon credits.\n\nProject C focuses on upgrading existing lighting systems in commercial buildings to more energy-efficient LED lighting. While this reduces energy consumption and associated GHG emissions, LED lighting upgrades are already a common practice in the industry due to their cost savings and ease of implementation.\n\nProject D aims to improve the fuel efficiency of the company\'s existing fleet of delivery vehicles by implementing a new routing software. The software is relatively inexpensive, requires minimal training, and is expected to generate modest GHG emission reductions. There are no significant financial, technological, or regulatory barriers to implementing this project.\n\nWhich of these projects most clearly demonstrates additionality according to ISO 14064-2:2019 principles?