Outstanding loans and investments covered by the financed-emissions assessment
Measurement answer
What this metric measures
Total outstanding value of loans and investments covered by the financed-emissions assessment, reported in the stated currency scale.
Specification
Metric specification
- Result format
- Single value
- Unit
- € 1,000 — source-defined reporting unit
- Reporting basis
- Reporting year
- Aggregation
- Total outstanding value of loans and investments included in the financed-emissions assessment
- Pillar
- Environmental
- Topic
- Financed emissions portfolio coverage
- Controlled domain
- Sustainable finance
- Entity type
- Metric
Reporting boundary
Loans and investments included in the reporting entity's financed-emissions assessment
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 Disclosurec726688bb6cb468fd7c3
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
- Table 10.2-2, Total outstanding loan and investments covered column
- 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
- Table 10.2-2, Total outstanding loan and investments covered column
Value structure
Dimensions and units
- Unit
- € 1,000 — source-defined reporting unit
- Reporting basis
- Reporting year
Unit meaning: Values use € 1,000 under the disclosed PCAF Part A method, period and boundary.
Published dimensions
- reporting entity
- portfolio coverage boundary
- currency denomination
Disclosure method
Formula information
- Status
- Not applicable
- Formula type
- Structured Disclosure
Disclosure form
No single formulaReport the source-defined result with its stated fields and method disclosures. The source presents this as a named table column for the total value of loans and investments included in the financed-emissions assessment. It is a reportable portfolio-coverage amount rather than an attribution factor or other calculation operand. No shortlist item represents the same covered-financed-emissions portfolio amount.
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 27 August 2026
Global GHG Accounting and Reporting Standard — Part A
- Publisher
- Partnership for Carbon Accounting Financials
- Edition
- Third Edition, December 2025
- Locator
- Table 10.2-2, Total outstanding loan and investments covered column
Supports: The official PCAF source supports the identity, boundary and method basis of “Outstanding loans and investments covered by the financed-emissions assessment”.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: Global GHG Accounting and Reporting Standard — Part A, Third Edition, December 2025.
- Disclose the loans and investments included in the financed-emissions assessment.
- Disclose the currency denomination and reporting scale used for the outstanding amount.
Record-specific limitations
- This amount measures the financial exposure included in the assessment and does not itself quantify financed emissions.
- Comparability depends on the loans and investments included in the financed-emissions assessment 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.