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MetricFinanced emissions and portfolio climate accounting

Financed emissions from undrawn loan commitments

Measurement answer

What this metric measures

Financed emissions from undrawn loan commitments are the separately reported GHG emissions attributed to qualifying committed but undrawn lending exposures under PCAF’s optional methodology.

Specification

Metric specification

Result format
Single value
Unit
Metric tonnes of carbon dioxide equivalent (tCO₂e)
Reporting basis
Reporting period with a declared commitment measurement date
Aggregation
Sum attributed emissions across compatible, non-overlapping qualifying undrawn commitments
Pillar
Environmental
Topic
Financed emissions and portfolio climate accounting
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

Qualifying committed on-balance-sheet loans and credit facilities whose undrawn amount is measured at the declared date and attributed using the applicable borrower or project denominator. Drawn financed emissions and removals 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

    0385419ba189725aea32
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 161, Coverage, third bullet | Page 162, paragraph preceding “Gases and units”
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    71b5da01-689f-4c10-9840-132e87d6fcdf
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 161, Coverage, third bullet
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    b0e0b8ec-c904-460c-9fc7-19b351c0d8fd
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    pages 173-174, “For undrawn loan commitments to listed companies” and “Reporting requirements and recommendations”
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    1603f69d0cae73e9711d
    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, paragraph preceding “Gases and units” | PCAF Part A, Third Edition, December 2025, page 162, paragraph preceding “Gases and units”.
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    2ade76ffeccd489b6c1b
    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 172, Calculation Methodology
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    769d4cb2afb3b71ce113
    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 172, Calculation Methodology
    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 6.2, optional reporting on undrawn loan commitments, printed pages 170–174, including attribution equations on printed pages 172–173
    Open official framework source

Value structure

Dimensions and units

Unit
Metric tonnes of carbon dioxide equivalent (tCO₂e)
Reporting basis
Reporting period with a declared commitment measurement date

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

Published dimensions

  • Borrower, project and asset class
  • Listed or private company denominator basis
  • Undrawn commitment measurement date
  • Emissions scope and data-quality method
  • Unweighted or weighted presentation

Calculation method

Formula information

Status
Specified
Formula type
Sum

Formula

T = Σqᵢ

Sum only non-overlapping undrawn-loan financed-emissions observations with compatible units, periods, boundaries and method editions.

Variables

SymbolVariableDefinitionUnit
qᵢqualifying undrawn-loan financed-emissions observationEach compatible, non-overlapping undrawn-loan financed-emissions observation inside the disclosed reporting boundary.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 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 6.2, optional reporting on undrawn loan commitments, printed pages 170–174, including attribution equations on printed pages 172–173

    Supports: The official PCAF source establishes the reporting identity and source-edition boundary for “Financed emissions from undrawn loan commitments”; 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.

  • Definition of included undrawn commitments and excluded product categories
  • Undrawn commitment amount, measurement date and borrower or project denominator
  • Applicable emissions scopes, source data and asset-class method
  • Weighting factor and methodology when a weighted result is reported
  • Separate presentation from drawn financed emissions and removals

Record-specific limitations

  • There is no universal industry definition of an undrawn loan commitment.
  • PCAF does not prescribe one weighting factor for expected utilization.
  • The metric describes potential future-oriented exposure and remains separate from drawn financed emissions.
  • Attribution denominators and emissions scopes differ by borrower and asset class.

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.