Sustopedia

Search Sustopedia

Results stay grouped by content type. A future collection joins Search as its own labelled group when its public index is ready.

MetricFinanced, facilitated and insurance-associated emissions

Absolute insurance-associated emissions

Measurement answer

What this metric measures

Absolute insurance-associated emissions are a structured PCAF Part C profile of greenhouse gas emissions attributed to covered commercial insurance, project insurance, personal motor insurance and treaty reinsurance underwriting. Insured Scope 1 and Scope 2 remain separate from insured Scope 3, project construction remains separate from use-stage or lifetime emissions, and all results remain separate from financed emissions, facilitated emissions and the reporting insurer’s own inventory.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Annual financial reporting period and fixed reporting date
Aggregation
Report compatible, non-overlapping rows by insurance segment, line of business or sector, insured scope group, project lifecycle stage and underwriting relationship. Do not combine insured Scope 1 and Scope 2 with insured Scope 3, construction with use-stage or lifetime emissions, or insurance-associated emissions with financed, facilitated or own-inventory emissions.
Pillar
Environmental
Topic
Financed, facilitated and insurance-associated emissions
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

Applicable commercial insurance, project insurance, personal motor insurance and treaty reinsurance underwriting covered by PCAF Part C, using the declared attribution, policy or treaty period and insured-emissions boundary. Insured Scope 1 and Scope 2 are reported separately from insured Scope 3; project construction-phase emissions are reported separately from optional use-stage or lifetime emissions. Financed emissions, facilitated emissions and the reporting insurer’s own Scope 1, Scope 2 and Scope 3 inventory are excluded and remain separately reported.

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

    0cac0a3e-0f1f-4c78-b134-2660df0e258b
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 96, paragraph 1
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    1dcbe8a6-0a8f-4d1d-b76d-9d0a719b7e6d
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 95, Section 6 introductory reporting requirements
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    264ecbad-959b-4263-a6d0-88d034b68c65
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 98, GHG Emission Scope Covered
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    29c51616-152e-4c4e-8b32-8e7612fff08e
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 10
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    37c716ff-54a2-43bf-aa26-0685fcce5eb0
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 41, Data Required
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    521e088c-3eda-430d-9854-c664f5e01776
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 100, Table 6-1
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    58d7f0f6-8fc5-4fda-b104-6500649e9eda
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 9, “The Role of GHG Emissions Accounting in Reporting, Risk Management, and Financial Decision-Making”
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    67d27090-7e0e-4f83-aa8f-7c30b8e6f354
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 24, Section 4.2, Recognition
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    8ef2eba3-e3df-4490-ba66-96df10e2ed2d
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 102
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    b57fb1b0-cf33-4013-b8c5-20a5bb10ae86
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 57
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    d40a3e4d-003d-4af7-a09c-6c0eb3826a33
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 40, IFRS 17 paragraph
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    e9aa3413-6212-45e0-a42c-4148acc7c816
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 5, Executive summary
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    f25ec60e-3187-4d00-a19c-da0556fd254f
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 101, paragraph 4
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    f5336624-8fbe-4ac1-8fc2-efea2f3f9a7f
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 27, Figure 4.2-1 and accompanying paragraphs
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    fea44972-d05b-4f93-a509-648c47e4bebf
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 19, Business Goal 1
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    05990899eafee29f5710
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 104, Insurance-Associated Emissions, second bullet
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    0c1d08f2678ac46e963f
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 63
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    11f6490ca26b432134f0
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 103, Coverage, eighth bullet
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    185ae1f0b01399412ee4
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 125, Table 9.2-5, Insurance-associated emissions calculations column
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    1c73439710f3ba3f27bd
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 98, GHG Emission Scope Covered
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    2316b99deef5270c4276
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 104, Absolute Emissions, first bullet
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    28fa41c1d40439443036
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 62, Section on Lifetime emissions
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    2a387b8d3fa124d92195
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 51, “Emission scopes covered”
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    2bea9766703eec828278
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 99, “Past performance”
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    33ce3bf7dfdf9d8aa352
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 103, Coverage, seventh bullet
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    34f2394788ba8b87e773
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 84, Aggregation approach, second bullet
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    3f96fc4fc31b312051dd
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Table 5.3 - Use stage emissions formula
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    40f530b977f0c414675c
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 26, Measurement paragraph
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    4299d35c1347e429a4ae
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 75, section 5.5, “Attribution of emissions”
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    4608a7cbaf5b25f687d6
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 20, Paragraph 2
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    54fb82efd4c31d11b00d
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 103, Coverage, fourth bullet
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    54fbab2ad78838e27c17
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 126, Table 9.3-1, Emissions per line of business row
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    564a838b8582243457fc
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 44, commercial lines calculation options discussion
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    584d9ae11af66b608f7d
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 103, Coverage, eighth bullet
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    5c57b344e00d4bf68269
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 126, Table 9.3-1, Total Emissions per sector row
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    5ce0a7ffd95e4e3255d4
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 27, Figure 4.2-1 and double-counting-across-emission-scopes paragraph
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    5e0a490de2b2496c55ca
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 109, Reinsurer quality score calculation table
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    620845451c75e1ac0fbd
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 104, Insurance-Associated Emissions, second bullet
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    680a9149ad1b037f6ba9
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 27, Box 4.2-2, 'Double counting across emission scopes'
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    6a50e9d230788ab8630d
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 104, Absolute Emissions, first bullet
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    6d07535a70f904f5eafe
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 103, Coverage, third bullet
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    6fdf5d5b8e825ff52cf2
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 84, Aggregation approach, second bullet
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    74e88a998061be8374b6
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 103, Coverage, sixth bullet
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    75a98bf0aa3587434514
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 103, Coverage, sixth bullet
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    760a12741b7260d3a910
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 59, Table 5.3-3
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    7b12ad971c03b6597234
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 51, “Emission scopes covered”
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    7ebe85e552276440c4e6
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 61, paragraph 2; Page 14, paragraph 6
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    8fbee8ac1707c2d3ded7
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 75, footnote 78
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    917d88bf469679e30f62
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 90, Table 5.5-2
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    a8f7d39a65ab27beef66
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 97, “Follow the risk,” step 5
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    af911268d0ed8aad0a14
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    p. 77, Rationale
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    b53fb4da42eaabfc7cce
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 98, GHG Emission Scope Covered
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    bb244ad1e69574041db4
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 30, Disclosure paragraph
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    becbc6b9e5bb5caec362
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 89, Data granularity and availability
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    c59bbb2aad6ca85b6ba4
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 126, Table 9.3-1, Scope 1 + Scope 2 emissions column
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    cab422cc1322c273955b
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 23, Figure 4.1-1, Measurement
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    cb412aa562d87d183d6d
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 18, section 3, paragraph beginning "The level of detail in the assessment"
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    d085c2c6c325168be951
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 103, Coverage, first bullet and footnote 91
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    d3be007cd007438d7831
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Table 5.3 - Construction stage emissions formula
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    e1770949b73a61e7f81a
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 126, Table 9.3-1, Absolute Scope 3 emissions column
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    e26e064c3b33bef48e4f
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 103, Coverage, third bullet
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    e83e53f71ef687d52adc
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 103, Coverage, seventh bullet
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    e9748da6e783d082ab0e
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 103, Coverage, second bullet
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    eccc7712edff3b72ec9c
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 103, Coverage, second bullet
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    efd0af1e778a8635fac3
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 59, Table 5.3-3
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    f545fbbff6fb35d8d8e3
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 104, Absolute Emissions, first bullet
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    fd099e32ba2784eef849
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 97, “Follow the risk,” step 5
    Open official framework source
  • Measurement Authority

    PCAF Standards

    Source evidence
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Defines Measurement
    Mapping outcome
    Direct Evidence
    Source locator
    Chapters 4 to 6
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Annual financial reporting period and fixed reporting date

Unit meaning: This metric is reported as a structured table; each field carries the unit stated in the table fields below.

Table fields and units

  • Insurance segment and line of business or sector
  • Direct insurance, facultative reinsurance, or treaty reinsurance
  • Insured emissions scope group — Scope 1 and Scope 2 combined, or insured Scope 3 separately
  • Project emissions lifecycle stage — construction phase, or use stage and lifetime separately
  • Named greenhouse gas and optional CO₂-equivalent value with GWP source and edition
  • Absolute insurance-associated emissions (tCO₂e — metric tonnes of carbon dioxide equivalent)
  • Annual reporting period and fixed reporting date
  • Reported, estimated, or proxy status and PCAF Part C data-quality option
  • Method, exclusions, and boundary notes

Published dimensions

  • Insurance segment and line of business or sector
  • Insured emissions scope group: Scope 1 and Scope 2 combined, or insured Scope 3 separately
  • Project emissions lifecycle stage: construction phase, or use stage and lifetime separately
  • Underwriting relationship: direct insurance, facultative reinsurance, or treaty reinsurance
  • Named greenhouse gas and 100-year global-warming-potential source and edition
  • Reporting period and fixed reporting date
  • Data-quality option and reported, estimated, or proxy status

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Populate the structured fields from qualifying source observations and retain each field-level unit, boundary, status, and method; do not collapse the disclosure into one calculated value.

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 C: Insurance-Associated Emissions

    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Locator
    Chapters 4 to 6

    Supports: Official publisher reference linked specifically to the Sustopedia metric “Absolute insurance-associated 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: PCAF Part C, Second Edition, December 2025.

  • Insurance segment, line of business or sector and included portfolio boundary
  • Insured Scope 1 and Scope 2 or insured Scope 3 component
  • Project construction phase or optional use-stage and lifetime component where applicable
  • Direct insurance, facultative reinsurance or treaty reinsurance relationship
  • Attribution method, policy or treaty period and fixed reporting date without confidential underlying workings
  • Data source, reported or estimated status, PCAF Part C data-quality option and weighted score
  • Covered gases and 100-year global-warming-potential source and edition
  • Exclusions and explicit separation from financed, facilitated and own-inventory emissions

Record-specific limitations

  • Results depend on the applicable insurance segment, line-of-business coverage, attribution method, policy or treaty period and insured-emissions data.
  • Insured Scope 1 and Scope 2 cannot be combined with insured Scope 3; each scope group requires its own row and data-quality treatment.
  • Project construction-phase emissions cannot be combined with optional use-stage or lifetime emissions.
  • Insurance-associated emissions are not financed emissions, facilitated emissions or the reporting insurer’s own greenhouse gas inventory and must remain separately disclosed.
  • Underlying commercial calculation data, workings and attribution factors are not public metric fields.
  • Estimated or proxy data, covered gases, global-warming-potential editions and data-quality options affect comparability.

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.