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MetricFinanced, facilitated and insurance-associated emissions

Absolute financed emissions

Measurement answer

What this metric measures

Absolute financed emissions are the greenhouse gas emissions attributed to in-scope loans and investments under the applicable asset-class method for the reporting period. The amount excludes avoided emissions, removals, offsets and credits and remains separate from facilitated or insurance-associated emissions.

Specification

Metric specification

Result format
Single value
Unit
Metric tonnes of carbon dioxide equivalent (tCO₂e)
Reporting basis
Reporting period
Aggregation
Sum of attributed emissions across included exposures
Pillar
Environmental
Topic
Financed, facilitated and insurance-associated emissions
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

Loans, investments or other financial activities for which the applicable reporting framework requires financed-emissions attribution, using the declared portfolio boundary, attribution method, reporting or exposure date, borrower or investee emissions boundary and consolidation policy.

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

    Australian Sustainability Reporting Standards

    financed-emissions-subtotal
    Publisher
    Australian Accounting Standards Board
    Edition
    AASB S1 and AASB S2 September 2024; AASB S2025-1 December 2025 effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    AASB S2025-1 paragraph 29C
    Open official framework source
  • Adopting Disclosure

    CDP Full Corporate Questionnaire 2026

    financed-emissions-absolute
    Publisher
    CDP
    Edition
    Full Corporate Questionnaire and Reporting Guidance 2026 v1.3, revised 6 August 2026
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Q12.1.1, numeric field 1 | Q12.1.1, numeric field 6 | Q12.1.2, numeric field 1
    Open official framework source
  • Adopting Disclosure

    HKFRS Sustainability Disclosure Standards

    financed-emissions-subtotal
    Publisher
    Hong Kong Institute of Certified Public Accountants
    Edition
    HKFRS S1 and HKFRS S2 issued 12 December 2024; February 2026 GHG amendments effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Amendments to HKFRS S2 paragraph 29C
    Open official framework source
  • Adopting Disclosure

    IFRS S2 GHG Emissions Amendments (December 2025)

    scope-3-category-15-financed-emissions-subtotal
    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 paragraph 29C — financed-emissions subtotal; PDF pages 6; printed pages 5
    Open official framework source
  • Adopting Disclosure

    IPSASB SRS 1 Climate-related Disclosures

    absolute-financed-emissions
    Publisher
    International Public Sector Accounting Standards Board
    Edition
    IPSASB SRS 1, issued January 2026; effective 1 January 2028
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    paragraph 28(a)(vi)(b) | paragraphs AG83-AG84
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    05aa52b9-67d7-4090-9829-8d568ef3184f
    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 18, section 3 opening paragraph
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    0a1bde71-d402-436d-9ad6-0afe9ddcbf79
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 77, Section 5.4, “Emissions scopes covered”
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    0d6e9b46-0213-4046-a662-7154b988ca1c
    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, Limitations—Market value fluctuations
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    0f0c303e-6998-463b-bb19-6fccca4ddf71
    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

    13dedf24-ea63-4a85-8c93-77dc080442bb
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 160, §6.1 Overall reporting requirements and recommendations
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    1a2e817a-e836-483b-b8a1-ba30ddd141ef
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 40, Section 5.1, “Emissions scopes covered”
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    1a5ac8bb-a1e9-4dc5-b993-ab491666332c
    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
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    1ac68724-9343-4da2-b5c9-66ca7a90e9c8
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 60, paragraph preceding Table 5.2-1
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    22faf194-34b8-4237-809a-8ed40866064b
    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 1
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    2def4524-ea73-435d-a248-b0edd0d2cfc1
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 178
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    2e0954dc-c9ca-4cd9-9bb9-ccf68a7109f7
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 119, Business loans and corporate bonds paragraph
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    33c95104-8976-4f45-bd48-9c15aac27bba
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 193, Table 10.1-3, Option 2a
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    33eb44eb-4870-4967-84da-bbdad842422f
    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 14
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    3f5a843b-7153-444a-975c-ad2cc2600848
    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 1
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    3f9d3a9a-c9f0-4480-81b1-64ed1de009bb
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 104, Formula
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    478f2c37-b555-4e8c-b3f4-56d72a8675b0
    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 56, Emissions scopes covered
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    50edc213-1ed6-416c-abf3-de7135adcc69
    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 56, Emissions scopes covered
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    518d1433-316e-4f9d-b6b4-dd4036dd8623
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 78, Attribution of emissions
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    5f6b2e4b-77d0-4626-a4b2-19d3253e1edd
    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 1
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    656b1dfb-9fbc-4e76-b7a2-f18b186ba9bb
    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 56, Emissions scopes covered
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    65c0eb01-5b09-41e3-bbda-da854a594376
    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 16, Table 2-1, Absolute emissions row
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    6a54d0dd-0a41-4993-be8a-95cc3bf0fb57
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 77, Section 5.4, “Emissions scopes covered”
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    6b510367-2c8b-4378-8f97-4bcbebe92ad3
    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

    6bd35a58-db93-413e-ad01-5ed5388d9e7a
    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 1
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    6d9cc684-3c13-49b7-afaf-bea7305e0d17
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Table 10.2-4, Absolute gross financed emissions scope 1 column
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    76ab74d1-cd99-4f49-b7a7-2c8f96e472b2
    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

    8d5275f8-d832-4edc-af1e-0fb6910e0324
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 40, Section 5.1, “Emissions scopes covered”
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    8f1e71c6-db88-4e9d-81bb-fde3a5758127
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 193, Table 10.1-3, Option 3b
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    920d529d-ef21-4a10-90d7-6da27efb2219
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 193, Table 10.1-3, Option 2b
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    92d804e9-b7ca-41e1-8604-c1fa8421a067
    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 176
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    a238a7bb-5fd8-449e-a4de-1080a9d754a3
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 70, Equations to calculate financed emissions
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    a6b2cc16-1703-4314-9c09-3f33ada5a155
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 51, paragraph 1
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    accf2b0f-fcb0-4b88-9ef4-a4a0dd242f0b
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Table 10.2-4, Absolute gross financed emissions scope 2 column
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    af639265-b8b3-447d-9f60-0671fc899023
    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 103, section 171
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    b005d1cb-39ef-4066-bc0f-00e732a45e22
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 40, Section 5.1, “Emissions scopes covered”
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    b26cd16f-2194-4245-909a-982f0ba009c9
    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 101, Integrated UoP structures equation
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    b3cb39fc-0f62-4d01-968f-5e9e8f9110cd
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 31, Disclosure
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    b6689e0a-a86d-4af4-8f1d-e4dc99f53020
    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 18, section 3
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    bbd3e81c-7f3f-4784-9efe-836c6a610504
    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

    bbf900b1-06ea-4520-87cd-92319ea89f80
    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 101, Integrated UoP structures equation and accompanying paragraph
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    bcca0ecc-492d-4ce3-a240-cc25a9aba714
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 193, Table 10.1-3, Option 1b
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    bf0fc422-7a18-4504-bf08-6988850b29ec
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 193, Table 10.1-3, Option 3a
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    c6454006-baa5-45ec-9e42-5b7b2e70f05a
    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 26, Section 4.2, Recognition
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    cb5f2251-546a-4885-be74-5efa1a2ddf73
    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 9, financed-emissions standard overview
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    d0278315-1752-4974-95e9-6aeaec3eadcc
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 166, Box 6.1-4 table, “Absolute emissions” row
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    d3a3de4a-4ffb-425b-9d5c-db83a0b0d24e
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 164, Fluctuation Analysis, second bullet
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    d3dab8d7-aa9d-46eb-9258-cf052dd198f0
    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 1
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    e379378f-bcd7-477e-9e61-6d08a7c59bbd
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 65, paragraph 4
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    e46896af-64f6-404f-8b0d-d2b5bc880b6f
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 193, Table 10.1-3, Option 1a
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    ebb14c75-efac-458b-bf9c-a62632f98f70
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 162, Gases and units, third bullet
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    fe87d7ec-0d1b-4ad0-bc18-40ff3656d865
    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 56, Emissions scopes covered
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    0b0e3952c3de6bd059f6
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Table 10.2-1, Current reporting year emissions column
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    1ceec786df82d3fa226f
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 77, Section 5.4, “Emissions scopes covered”
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    237c29cc1be4da9ea2b5
    Publisher
    Partnership for Carbon Accounting Financials
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    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 116, Step 6+ Guidance, item 1
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    fd9f58faa071a49e5cb5
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 83, Section 5.5 Mortgages, “Emissions scopes covered”
    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
    Chapters 2, 4 to 6 and Annex 10.2
    Open official framework source
  • Adopting Disclosure

    Türkiye Sustainability Reporting Standards

    financed-emissions-subtotal
    Publisher
    Public Oversight, Accounting and Auditing Standards Authority
    Edition
    TSRS 1 and TSRS 2 effective 1 January 2024; TSRS 2 GHG amendments effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    TSRS 2 GHG amendments paragraph 29C
    Open official framework source
  • Adopting Disclosure

    UK Sustainability Reporting Standards

    scope-3-category-15-financed-emissions-subtotal
    Publisher
    UK Department for Business and Trade
    Edition
    UK SRS S1 and UK SRS S2, issued 25 February 2026 (final, voluntary use)
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    UK SRS S2 paragraph 29C
    Open official framework source

Value structure

Dimensions and units

Unit
Metric tonnes of carbon dioxide equivalent (tCO₂e)
Reporting basis
Reporting period

Unit meaning: One metric tonne of gases expressed using their carbon dioxide-equivalent warming effect.

Published dimensions

  • Mass of carbon dioxide equivalent
  • Asset class
  • Emissions scope
  • Borrower or investee sector

Calculation method

Formula information

Status
Specified
Formula type
Sum

Formula

T = Σqᵢ

Sum only non-overlapping qualifying observations that use compatible units, boundaries, periods, classifications, and method editions.

Variables

SymbolVariableDefinitionUnit
qᵢqualifying observationEach compatible observation within the qualifying population and boundary defined for Absolute financed emissions.tCO₂e

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 15 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
    Chapters 2, 4 to 6 and Annex 10.2

    Supports: Official publisher reference linked specifically to the Sustopedia metric “Absolute financed emissions”; interpret it with the source-edition basis and limitations shown on this page.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: Use the applicable disclosed financed-emissions framework and edition; framework-specific PCAF and IPSASB requirements remain separate method profiles.

  • Applicable framework, method edition, included financial activities and portfolio coverage
  • Reporting or exposure date and attribution basis by asset class or financial activity
  • Borrower or investee emissions scopes and data sources
  • Covered gases and 100-year global-warming-potential source and edition
  • Exclusions, estimates and overlap treatment

Record-specific limitations

  • Attribution methods differ by framework, asset class and financial activity, and the applicable method and edition must be stated.
  • Estimated borrower or investee emissions can materially reduce comparability with portfolios based on reported data.
  • Avoided emissions, removals, offsets and credits are outside this gross attributed-emissions identity.
  • Financed, facilitated and insurance-associated emissions can overlap and must remain separately disclosed.

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.