Excluded undrawn loan-commitment share
Measurement answer
What this metric measures
Excluded undrawn loan-commitment share is the percentage of total undrawn commitments omitted from the disclosed emissions boundary for the same portfolio and measurement date.
Specification
Metric specification
- Result format
- Single value
- Unit
- Percent of total undrawn loan commitments (%)
- Reporting basis
- Reporting period with a declared commitment measurement date
- Aggregation
- Divide compatible excluded and total undrawn-commitment amounts for the same portfolio, date, currency and gross-exposure basis
- Pillar
- Environmental
- Topic
- Financed emissions and portfolio climate accounting
- Controlled domain
- Sustainable finance
- Entity type
- Metric
Reporting boundary
Undrawn loan commitments in the disclosed portfolio at one measurement date. The numerator contains only exclusions from that same denominator population and retains their stated rationale.
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 Disclosure9b49ee985ba386511a71
PCAF Standards
- Publisher
- Partnership for Carbon Accounting Financials
- Edition
- Third Edition, December 2025
- Requirement
- Not Specified
- Relationship
- Maps Source Identity
- Mapping outcome
- Published
- Source locator
- page 173, “General characteristics of undrawn loan calculations—Asset classes in scope”
- Adopting Disclosure9cab486a-dc2b-4025-a57c-96bd490debb3
PCAF Standards
- Publisher
- Partnership for Carbon Accounting Financials
- Edition
- Third Edition, December 2025
- Requirement
- Not Specified
- Relationship
- Reuses Canonical Metric
- Mapping outcome
- Reused
- Source locator
- page 173, “General characteristics of undrawn loan calculations—Asset classes in scope”
- Measurement AuthoritySource evidence
PCAF Standards
- Publisher
- Partnership for Carbon Accounting Financials
- Edition
- Third Edition, December 2025
- Requirement
- Not Specified
- Relationship
- Defines Measurement
- Mapping outcome
- Direct Evidence
- Source locator
- Section 6.2, general characteristics of undrawn-loan calculations, printed page 173, asset-classes-in-scope exclusion disclosure
Value structure
Dimensions and units
- Unit
- Percent of total undrawn loan commitments (%)
- Reporting basis
- Reporting period with a declared commitment measurement date
Unit meaning: Excluded undrawn commitment amount divided by total undrawn loan commitments for the same portfolio and date, multiplied by 100.
Published dimensions
- Portfolio and asset class
- Excluded product or case category
- Measurement date
- Currency, scale and gross-exposure basis
Calculation method
Formula information
- Status
- Specified
- Formula type
- Percentage
Formula
S = (E ÷ U) × 100Divide the excluded undrawn-commitment amount by total undrawn loan commitments for the same portfolio, date, currency and exposure basis, then multiply by 100.
Variables
| Symbol | Variable | Definition | Unit |
|---|---|---|---|
E | excluded undrawn commitment amount | Undrawn commitment amount excluded from the disclosed emissions boundary. | named reporting currency |
U | total undrawn loan commitments | Total compatible undrawn loan commitments before the stated exclusions. | named reporting currency |
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 25 August 2026
The Global GHG Accounting and Reporting Standard Part A: Financed Emissions
- Publisher
- Partnership for Carbon Accounting Financials
- Edition
- Third Edition, December 2025
- Locator
- Section 6.2, general characteristics of undrawn-loan calculations, printed page 173, asset-classes-in-scope exclusion disclosure
Supports: The official PCAF source establishes the reporting identity and source-edition boundary for “Excluded undrawn loan-commitment share”; apply it with the method disclosures and limitations stated here.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: PCAF Part A, Third Edition, December 2025.
- Excluded undrawn-commitment amount and exclusion rationale
- Total undrawn-commitment denominator
- Portfolio, asset class, measurement date, currency and scale
- Definition of undrawn commitments and gross-exposure basis
Record-specific limitations
- Different definitions of undrawn commitments reduce comparability across financial institutions.
- An excluded share does not indicate emissions magnitude or materiality.
- Numerator and denominator must use the same date, currency, scale and portfolio boundary.
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.