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MetricFinanced emissions and portfolio climate accounting

Avoided emissions associated with financed activities

Measurement answer

What this metric measures

Avoided emissions associated with financed activities are reported as a separate, method-declared profile of project or portfolio outcomes that remain outside the financial institution’s Scope 1, 2 and 3 inventories.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Reporting period or financing-origination period declared by the applied method
Aggregation
No aggregation across incompatible baselines, project methods, asset classes, time horizons or attribution bases
Pillar
Environmental
Topic
Financed emissions and portfolio climate accounting
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

Projects, loans or investments for which avoided emissions are measured under a named method. Underlying and financially attributed amounts remain distinct and outside Scope 1, Scope 2, Scope 3, financed-emissions, removals and credit totals.

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

    PCAF Standards

    f1f4224ef3d9e662662a
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    PDF pages 75-76 | Chapter 3, avoided-emissions and emission-removals discussion on printed pages 21–22 | page 21, paragraph following Figure 3-2
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    aab97e75d4f8bb1330cb
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Merges Source Concept
    Mapping outcome
    Reused
    Source locator
    Page 165, “Avoided emissions and emission removals” bullets
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    dbc2b899a5e8af1c2c7f
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Merges Source Concept
    Mapping outcome
    Reused
    Source locator
    Page 15, “GHG accounting helps measure three types of impact”
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    181e918c-8b08-425e-9ea2-de75bd108490
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 22
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    35c70b99-b6e3-408f-a447-fe7fe566e445
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 33, Section 5, paragraph 2
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    b339d1ff-d002-4d65-ad03-25ade6143c7d
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 15, “GHG accounting helps measure three types of impact”
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    cdb762e6-d492-46ac-958c-e33045490c49
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 21
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    10efb66a8b85380d8aa3
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 25, Figure 4-1, Measurement
    Open official framework source
  • Measurement Authority

    PCAF Standards

    Source evidence
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Defines Measurement
    Mapping outcome
    Direct Evidence
    Source locator
    Sections 2 and 3, avoided-emissions reporting discussion on printed pages 15–22; project-finance lifetime comparison on printed pages 74–75; reporting table on printed page 165
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Reporting period or financing-origination period declared by the applied method

Unit meaning: This metric is reported as a structured table; each field retains the unit stated in the table columns.

Table fields and units

  • Project or financed activity and asset class
  • Underlying avoided emissions (tCO₂e)
  • Attributed avoided emissions (tCO₂e)
  • Baseline, method and edition
  • Reporting horizon and financing date
  • Attribution and double-counting notes

Published dimensions

  • Project, borrower or investee and asset class
  • Underlying or financially attributed reporting level
  • Baseline scenario and calculation method
  • Annual, annualized-lifetime or lifetime horizon
  • Avoidance activity, geography and financing date

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Report the source-method outputs with their field-level units, baseline, horizon and attribution basis; PCAF Part A does not establish one universal arithmetic identity.

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
    Sections 2 and 3, avoided-emissions reporting discussion on printed pages 15–22; project-finance lifetime comparison on printed pages 74–75; reporting table on printed page 165

    Supports: The official PCAF source establishes the reporting identity and source-edition boundary for “Avoided emissions associated with financed activities”; 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.

  • Named avoided-emissions method, edition and source
  • Project and financing boundary, baseline scenario and counterfactual assumptions
  • Underlying and attributed amounts in tCO₂e with the attribution basis
  • Reporting horizon, origination date and treatment of future grid or technology changes
  • No-netting and double-counting controls

Record-specific limitations

  • PCAF Part A establishes separate presentation but does not provide one universal avoided-emissions calculation method.
  • Baseline selection, grid assumptions, additionality and attribution can materially change the result.
  • Avoided emissions do not reduce gross financed emissions and must not be netted into Scope inventories.

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.