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MetricFinanced, facilitated and insurance-associated emissions

Facilitated-emissions economic intensity

Measurement answer

What this metric measures

Absolute facilitated emissions divided by one million units of the aligned facilitated amount in a named reporting currency.

Specification

Metric specification

Result format
Single value
Unit
tCO2e / €M or $M facilitated
Reporting basis
Annual financial reporting period
Aggregation
Ratio of aligned facilitated-emissions and facilitated-amount totals.
Pillar
Environmental
Topic
Financed, facilitated and insurance-associated emissions
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

Absolute facilitated emissions and the facilitated amount in million euro or dollar cover the same eligible transactions, facilitator roles, reporting period, currency-translation policy and 33% weighting method.

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.

  • Measurement Authority

    PCAF Standards

    Source evidence
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    First Version, December 2023
    Requirement
    Not Specified
    Relationship
    Defines Measurement
    Mapping outcome
    Direct Evidence
    Source locator
    Chapter 6, page 42; Annex 2, page 54
    Open official framework source
  • Measurement Authority

    PCAF Standards

    0e4d9305-4f7f-476a-8ab0-d3ae602ad092
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    First Version, December 2023
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 9
    Open official framework source

Value structure

Dimensions and units

Unit
tCO2e / €M or $M facilitated
Reporting basis
Annual financial reporting period

Unit meaning: Facilitated emissions per one million units of aligned facilitated amount.

Published dimensions

  • Transaction type
  • Sector
  • Issuer-emissions scope group
  • Currency

Calculation method

Formula information

Status
Specified
Formula type
Intensity

Formula

I = FE ÷ (A / 1,000,000)

Divide aligned absolute facilitated emissions by facilitated amount expressed in millions.

Variables

SymbolVariableDefinitionUnit
FEfacilitated emissionsAligned absolute facilitated emissions.tCO₂e
Afacilitated amountAligned facilitated amount.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 30 August 2026

    Global GHG Accounting and Reporting Standard — Part B

    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    First Version, December 2023
    Locator
    Chapter 6, page 42; Annex 2, page 54

    Supports: The official PCAF Part B source supports the identity, boundary and method basis of “Facilitated-emissions economic intensity”.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: Global GHG Accounting and Reporting Standard — Part B, First Version, December 2023.

  • Facilitated-emissions numerator and included scopes
  • Facilitated-amount denominator, currency and one-million scale
  • Transaction and facilitator boundary
  • 33% weighting and reporting period

Record-specific limitations

  • This denominator is amount facilitated, not issuer revenue, net revenue, assets or physical output.
  • Different currencies, scope groups, weighting methods or transaction boundaries are not directly comparable.

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.