Sustainability Command Center 15 items
PCAF Financed Emissions Accounting Checklist
Assess methodology, data quality, and disclosure for measuring financed emissions of a loan and investment portfolio under the PCAF Standard.
PCAF Global GHG Accounting and Reporting Standard for the Financial IndustryGHG Protocol
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Scope & Asset Classes
- Have the in-scope asset classes (e.g., business loans, listed equity, real estate, motor vehicle, project finance) been identified? *
- Is the boundary and organizational approach for financed emissions defined and documented? *
- Is the reporting period and currency consistent with financial reporting? *
Attribution
- Is the attribution factor calculated as outstanding amount over the borrower/investee value (EVIC, total equity + debt, or property value)? *
- Are absolute emissions of the borrower/investee sourced and multiplied by the attribution factor? *
- Are Scope 1, 2, and (where required) Scope 3 emissions of counterparties included per asset-class rules? *
Data Quality
- Is each exposure assigned a PCAF data quality score (1 = reported/verified to 5 = estimated)? *
- Is the weighted data quality score calculated and tracked over time? *
- Is there a roadmap to improve data quality by increasing verified data coverage? *
Calculation & Avoided/Removed Emissions
- Are proxy or economic-activity-based emission factors documented where reported data is unavailable? *
- Are avoided emissions and removals reported separately from financed emissions? *
- Are double-counting considerations across asset classes documented? *
Disclosure
- Are absolute financed emissions disclosed by asset class? *
- Is emission intensity and the weighted data quality score disclosed? *
- Are methodology, boundaries, and limitations transparently described? *
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