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MetricFinanced, facilitated and insurance-associated emissions

Financed-emissions economic intensity

Measurement answer

What this metric measures

Financed-emissions economic intensity relates absolute financed emissions to one million explicitly named reporting-currency units loaned or invested for the same portfolio and period. It is an economic portfolio ratio, not physical emissions intensity or weighted average carbon intensity.

Specification

Metric specification

Result format
Single value
Unit
Metric tonnes of carbon dioxide equivalent per one million reporting-currency units loaned or invested (tCO₂e / 1M reporting currency loaned or invested)
Reporting basis
Reporting period
Aggregation
Ratio of aligned portfolio numerator and denominator totals
Pillar
Environmental
Topic
Financed, facilitated and insurance-associated emissions
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

Absolute financed emissions and amounts loaned or invested are aligned to the same included portfolio, asset classes, reporting date and period, with a named reporting currency, translation policy and one-million-unit scale.

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

    1491ee98-6bb5-44b2-a007-b5f40ac8d1ed
    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, Economic emission intensity row
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    471251e5-3cc9-4f70-b756-49fa497f740b
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 53
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    4e793e29-624a-4efd-a042-04c3d5b8e597
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Table 10.2-2, Emission intensity column
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    579a78d4-a644-4454-9ece-5d400954e72b
    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, Emission Intensity bullets and Box 6.1-4 table, “Economic emission intensity” row
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    5a830064-e753-42dd-8b18-70ff1a80afaf
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 124, paragraph following Table 5.8-3
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    876ddb40-1065-4d05-b1c3-1440cb5fa9c0
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 125, paragraph following financed emissions formula
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    f67aaf44-56a1-4a34-9ee7-f2543f78ef29
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 52
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    008e454fae4b6627dc03
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 52
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    0161bff649e26078cfc2
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 52, adjustment-factor reporting requirement and base/current-year formulas | page 52, base-year and current-year adjustment formulas; adjustment-factor reporting paragraph
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    60519e289bb111b88d05
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 53, backward/base year adjustment table
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    c4204355926c75f7379e
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 52
    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

Value structure

Dimensions and units

Unit
Metric tonnes of carbon dioxide equivalent per one million reporting-currency units loaned or invested (tCO₂e / 1M reporting currency loaned or invested)
Reporting basis
Reporting period

Unit meaning: An economic-intensity unit relating absolute financed emissions to one million explicitly named reporting-currency units loaned or invested for the same portfolio and period.

Published dimensions

  • Financed-emissions economic intensity
  • Reporting currency
  • Amount loaned or invested
  • Asset class

Calculation method

Formula information

Status
Specified
Formula type
Intensity

Formula

I = Q ÷ A

Divide the qualifying impact quantity by the declared activity, output, or financial denominator using compatible boundaries and periods.

Variables

SymbolVariableDefinitionUnit
Qqualifying impact quantityImpact quantity within the qualifying population and boundary defined for Financed-emissions economic intensity.Dimensionless
Aactivity denominatorDeclared activity or financial denominator for the qualifying population and boundary defined for Financed-emissions economic intensity.Dimensionless

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 “Financed-emissions economic intensity”; 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: PCAF Part A, Third Edition, December 2025.

  • Typed absolute-financed-emissions numerator and release
  • Loaned-or-invested denominator definition and reporting date
  • Reporting currency, translation policy and one-million-unit scale
  • Included asset classes and portfolio-perimeter alignment
  • Zero, negative and missing denominator treatment

Record-specific limitations

  • The result is not interpretable without the named reporting currency, translation policy and denominator date.
  • Portfolio composition, valuation and currency movements can change the ratio without a corresponding physical emissions change.
  • This metric is not physical intensity or weighted average carbon intensity and should not be labelled as either.
  • Zero, negative or unavailable denominator values require an explicit not-calculable treatment.

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.