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MetricFinanced emissions and portfolio climate accounting

Financed emission removals

Measurement answer

What this metric measures

Financed emission removals are a structured disclosure of underlying and financially attributed removals for loans, investments and projects, kept separate from absolute emissions, avoided emissions and carbon credits.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Reporting period
Aggregation
No aggregation across incompatible asset-class attribution methods; compatible attributed rows may be summed without overlap
Pillar
Environmental
Topic
Financed emissions and portfolio climate accounting
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

Nature- or technology-based removals reported by borrowers, investees or projects and attributed to qualifying loans and investments under the applicable PCAF asset-class method. Credits, avoided emissions and gross absolute emissions remain separate.

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

    710585d725a9c544bc8f
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 64, reporting requirement paragraph | Chapter 3, avoided-emissions and emission-removals discussion on printed pages 21–22 | page 21, paragraph following Figure 3-2 | PDF page 28, Measurement | PDF p. 33, Section 5 | Page 50, paragraph following Table 5.1-4 | page 62, Emission removals section | PDF page 64, paragraph beginning “Nonetheless, for the purposes of this Financed Emissions Standard” | Page 73, Table 5.3-4 and following paragraph
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    25bc263997e48aff374d
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Merges Source Concept
    Mapping outcome
    Reused
    Source locator
    Page 25, Figure 4-1, Measurement
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    6780d296f00c4e57aa61
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Merges Source Concept
    Mapping outcome
    Reused
    Source locator
    p.200, Table 10.2-3
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    94d63e4b263374d231cd
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Merges Source Concept
    Mapping outcome
    Reused
    Source locator
    PDF page 49, “Emission Removals” formula
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    a1c8415237c10a41a07e
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Merges Source Concept
    Mapping outcome
    Reused
    Source locator
    PDF page 49, “Emission Removals” | Page 15, “GHG accounting helps measure three types of impact”
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    ade84415c79512f53b31
    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

    d5d18e96a319900c86da
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Merges Source Concept
    Mapping outcome
    Reused
    Source locator
    Page 49, Emission removals section, paragraph 1
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    eb8c125747afb94ffdbf
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Merges Source Concept
    Mapping outcome
    Reused
    Source locator
    PDF page 72, “Emission removals” paragraph
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    2b4baa1f-ca31-4599-ac18-18f4595dec21
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 165, Avoided emissions and emission removals
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    407785c1-375d-41ec-8c24-d5ed79691a1b
    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

    4bcb5155-f842-4658-a7c1-061c5ff64bb9
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 72, “Emission removals” section and formula
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    9049979a-b174-4b91-83a6-1de4efdd2a70
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 73, Table 5.3-4 and following paragraph
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    9fa512d7-58a5-4d94-9965-9d26fe5cf4bf
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Table 10.2-3, Emissions removals from forestry projects row
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    b98ec2f6-75b0-4f9e-b0d6-b1d7e3d45773
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 50, paragraph following Table 5.1-4
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    eb5cef88-54ab-4b1d-9847-f96d88c90b1e
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 28, Paragraph 2
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    fd93483b-0354-4254-ba1d-7752943d38a2
    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

    04d71d0002f94346c044
    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 | PCAF Part A, Third Edition, December 2025, Page 25, Figure 4-1, Measurement: removed emissions can be measured and reported if data and methodologies support it. | Existing metric evidence: PCAF Part A, Third Edition, December 2025, Section 3 and asset-class Sections 5.1–5.3; printed pages 21–22, 49–50, 63–64 and 72–74; reporting requirements on printed page 165; Annex 10.2.
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    09fb5cad8acbf590ed7f
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 49, paragraph following 'EMISSION REMOVALS'; Page 63, formula and Table 5.2-3 | Page 49, paragraph following 'EMISSION REMOVALS' | Page 63, formula and Table 5.2-3
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    0d1f03f0f80c6f9145bb
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 62, Emission removals
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    4eb738902d8be40e118e
    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

    e16684191f9729985fd2
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 64, paragraph 1
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    ede1057b38cee0c32efd
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 67, section 5.3, “Emissions scopes covered” | PCAF Part A, Third Edition, December 2025, page 67, Section 5.3, “Emissions scopes covered” | PCAF Part A, Third Edition, December 2025, Section 3 and asset-class Sections 5.1–5.3; printed pages 21–22, 49–50, 63–64 and 72–74; reporting requirements on printed page 165; Annex 10.2
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    f7607b24d0f3dcb76bdb
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 49, formula and paragraph following '𝐸𝑚𝑖𝑠𝑠𝑖𝑜𝑛 𝑟𝑒𝑚𝑜𝑣𝑎𝑙𝑠' | PCAF Part A, Third Edition, December 2025, page 49, formula and paragraph following “Emission removals”. | PCAF Part A, Third Edition, December 2025, Section 3 and asset-class Sections 5.1–5.3; printed pages 21–22, 49–50, 63–64 and 72–74; reporting requirements on printed page 165; Annex 10.2.
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    fb8a20e746f68db484ff
    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
  • 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
    Section 3 and asset-class Sections 5.1–5.3; printed pages 21–22, 49–50, 63–64 and 72–74; reporting requirements on printed page 165; Annex 10.2
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Reporting period

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

Table fields and units

  • Borrower, investee or project and asset class
  • Underlying emission removals (tCO₂e)
  • Attributed emission removals (tCO₂e)
  • Attribution factor and method
  • Removal type, period and project context
  • Permanence, reversal and data-quality notes

Published dimensions

  • Borrower, investee or project
  • Asset class and attribution method
  • Underlying or attributed reporting level
  • Removal type and project type
  • Emissions scope, reporting period and data-quality basis

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Retain underlying and attributed rows separately and apply the applicable source-edition asset-class attribution formula to each attributed row before any compatible portfolio aggregation.

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 3 and asset-class Sections 5.1–5.3; printed pages 21–22, 49–50, 63–64 and 72–74; reporting requirements on printed page 165; Annex 10.2

    Supports: The official PCAF source establishes the reporting identity and source-edition boundary for “Financed emission removals”; 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.

  • Underlying removal amount and attributed removal amount in tCO₂e
  • Borrower, investee or project boundary and asset class
  • Attribution numerator, denominator, date and method edition
  • Removal method, permanence and reversal treatment
  • Separate presentation from absolute emissions, avoided emissions and credits

Record-specific limitations

  • Removal methods, permanence, reversal risk and data quality vary by activity and asset class.
  • Attributed removals are not interchangeable with the underlying physical removal amount.
  • Removals and optional net figures never replace the separately reported gross absolute emissions.
  • Carbon credits generated or retired remain separate instruments and are not removal observations.

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.