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MetricInsurance-associated emissions reporting coverage

Insurance-associated-emissions portfolio coverage

Measurement answer

What this metric measures

Reports the share of the total insurance or reinsurance portfolio included in the insurance-associated-emissions inventory for covered lines of business or sectors.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Annual reporting period aligned with the financial accounting cycle
Aggregation
Aggregate only compatible, non-overlapping observations with the same insurance boundary, segment, scope group, period, denominator and Part C method.
Pillar
Environmental
Topic
Insurance-associated emissions reporting coverage
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

The declared total insurance or reinsurance portfolio denominator and the subset included in the Part C insurance-associated-emissions inventory for the same period, line-of-business or sector basis and monetary or policy-count measure.

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

    d455875af42d0b1f76a1
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 103, Coverage, fifth bullet
    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
    page 103, Coverage, fifth bullet
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Annual reporting period aligned with the financial accounting cycle

Unit meaning: Each field uses its source-defined unit and retains the applicable insurance segment, scope group, denominator, weighting method and boundary.

Table fields and units

  • Insurance segment and line of business or sector
  • Covered portfolio
  • Total portfolio
  • Coverage percentage
  • Measurement basis and unit
  • Exclusions and justification

Published dimensions

  • Insurance segment
  • Line of business or sector
  • Coverage numerator basis
  • Portfolio denominator basis
  • Reporting currency and scale
  • Exclusion reason

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Report the source-defined result with its stated fields and method disclosures. Source occurrences are consolidated into the insurance-associated-emissions-portfolio-coverage structured result while preserving insurance segment, scope, denominator, weighting and reporting boundaries.

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 C

    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Locator
    page 103, Coverage, fifth bullet

    Supports: The official PCAF Part C source supports the identity, boundary and method basis of “Insurance-associated-emissions portfolio coverage”.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: Global GHG Accounting and Reporting Standard — Part C, Second Edition, December 2025.

  • Covered portfolio amount or count
  • Total portfolio amount or count
  • Coverage percentage
  • Line-of-business or sector boundary
  • Exclusions and justification

Record-specific limitations

  • The numerator and denominator must use the same portfolio population, period and measurement basis.
  • Coverage is not an emissions amount and cannot be inferred from the number of disclosed categories alone.

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.