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PCAF Financed Emissions Accounting Checklist

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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? *

PCAF Financed Emissions Accounting Checklist 체크리스트 전체 다운로드

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