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MetricCommercial-banking financed emissions

Commercial-banking financed emissions by industry and asset class (2025 edition)

Measurement answer

What this metric measures

A banking portfolio table that separates financed greenhouse-gas emissions by industry, asset class and emissions scope, with the portfolio boundary and estimation basis retained.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Annual reporting period; exposure and portfolio amounts use a declared measurement date
Aggregation
Sum compatible financed-emissions observations within each declared portfolio row
Pillar
Environmental
Topic
Commercial-banking financed emissions
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

Commercial-banking exposures included in financed-emissions measurement, separated by the selected industry-classification system and version, asset class and greenhouse-gas scope. The boundary records any derivative exclusion and other excluded financial activities.

Cross-library identity

Library mappings and variants

These links compare quantity, population, boundary, period, unit, denominator, aggregation, dimensions, and method edition. Partial relationships are navigation aids only and never authorize observation reuse.

Verified source occurrences

Framework coverage

This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.

  • Adopting Disclosure

    IFRS S2 GHG Emissions Amendments (December 2025)

    commercial-banking-financed-emissions
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    December 2025 amendments to IFRS S2 and consequential SASB amendments; effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    IFRS S2 paragraphs B62(a) and B62A; PDF pages 9, 10; printed pages 8, 9 | Commercial Banks FN-CB-410b.1; PDF pages 9; printed pages 8
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    Source evidence
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    December 2025 industry-based financed-emissions amendments, effective for annual periods beginning on or after 1 January 2027; early application permitted.
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Commercial-banking financed-emissions amendments, pages 7 to 9
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    FN-CB-410b.1
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    2025-12
    Requirement
    Not Specified
    Relationship
    Edition Variant
    Mapping outcome
    Published
    Source locator
    sasb:2025-12:FN-CB-410b.1
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Annual reporting period; exposure and portfolio amounts use a declared measurement date

Unit meaning: Each table field uses its stated unit. Emissions fields use tonnes of carbon-dioxide equivalent; industry, asset-class, scope and method fields retain their stated units.

Table fields and units

  • Industry-classification system and version
  • Industry code and label
  • Asset class
  • Greenhouse-gas scope
  • Financed-emissions amount (tCO2e)
  • Derivative-exclusion election
  • Data-quality or estimation context

Published dimensions

  • Industry-classification system and version
  • Industry code and label
  • Asset class
  • Greenhouse-gas scope
  • Derivative-exclusion election
  • Data-quality status

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Report measured or estimated financed-emissions rows by industry, asset class and scope. No single arithmetic formula represents the complete table.

Verified sources

Evidence and status sources

Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.

Measurement evidence

  • Measurement evidenceChecked 16 August 2026

    Consequential amendments to industry-based metrics following greenhouse-gas disclosure revisions

    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    December 2025 industry-based financed-emissions amendments, effective for annual periods beginning on or after 1 January 2027; early application permitted.
    Locator
    Commercial-banking financed-emissions amendments, pages 7 to 9

    Supports: The official amendment establishes the edition-specific reporting field or method boundary represented here; Sustopedia independently authored the public name, explanation, structure and formula information.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: Sustopedia financial-sector financed-emissions profile, version 1.1, reviewed 2026-09-01 against the December 2025 primary amendment.

  • Industries, asset classes and exposure perimeter included.
  • Required asset classes: Loans, project finance, bonds, equity investments and undrawn loan commitments.
  • Scope coverage and exclusions.
  • Attribution and estimation method.
  • Reporting date and data-quality treatment.
  • Selected industry-classification system and version.
  • Why the selected classification system enables users to understand exposure to climate-related transition risks, including whether a commonly used system was prioritised.
  • Whether the entity elected to exclude greenhouse-gas emissions attributable to derivatives.
  • What the entity treated as a derivative when applying the exclusion.
  • Financial activities excluded from the financed-emissions boundary, including activities associated with derivatives.

Record-specific limitations

  • Reported rows are not comparable when lending boundaries, asset classes, attribution methods or scope coverage differ.
  • Gross financed emissions must remain separate from avoided emissions, offsets and removals.

Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.

Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.