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.

MetricInsurance-associated emissions

Relative insurance-associated emissions

Measurement answer

What this metric measures

Reports absolute insurance-associated emissions normalized by a declared measure of the reporting insurer’s business, with current-period, baseline and percentage-change values kept together.

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
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

Insurance-associated emissions and the selected reporting-insurer business denominator cover the same reporting period and declared underwriting portfolio. The denominator may be gross written premium, reporting-insurer revenue, policies in force or another explicitly defined exposure 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

    2816e4dc92dee3036c19
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 101, paragraph 5
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    4edd565650c9ed19d25e
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    PDF page 102
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    5f283450a56365ce7f95
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    PDF page 127, Table 9.3-2, Current Year column
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    6253f86f41d84cd20639
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 126, Table 9.3-1, Relative insurance-associated emission column
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    6e44d65f5c747a858c3b
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    PDF page 100, Table 6-1
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    c47d205db06ff57f8886
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    PDF page 127, Table 9.3-2
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    daa0d060779ab3549677
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    PDF page 127, Table 9.3-2, % Change column
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    e686b2d9e9c3154c9dd8
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    PDF page 127, Table 9.3-2, Baseline Year column
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    f4a989cd1eb2c4f238e7
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    PDF page 102
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    fc5be0196aea3ebda043
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    PDF page 57
    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
    PDF page 127, Table 9.3-2, Baseline Year column | PDF page 127, Table 9.3-2, Current Year column | PDF page 102 | PDF page 57 | PDF page 127, Table 9.3-2 | PDF page 127, Table 9.3-2, % Change column | page 101, paragraph 5 | Page 126, Table 9.3-1, Relative insurance-associated emission column | PDF page 100, Table 6-1
    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
  • Insured-emissions scope group
  • Absolute insurance-associated emissions
  • Business denominator, currency and scale
  • Relative insurance-associated emissions
  • Current or baseline period
  • Percentage change

Published dimensions

  • Insurance segment
  • Line of business or sector
  • Insured-emissions scope group
  • Denominator type
  • Reporting currency and scale
  • Current or baseline period

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-relative 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
    PDF page 127, Table 9.3-2, Baseline Year column | PDF page 127, Table 9.3-2, Current Year column | PDF page 102 | PDF page 57 | PDF page 127, Table 9.3-2 | PDF page 127, Table 9.3-2, % Change column | page 101, paragraph 5 | Page 126, Table 9.3-1, Relative insurance-associated emission column | PDF page 100, Table 6-1

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

    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.

  • Absolute insurance-associated emissions numerator
  • Denominator type, amount, currency and scale
  • Portfolio boundary and reporting period
  • Baseline year and recalculation status
  • Percentage change method where reported

Record-specific limitations

  • Relative insurance-associated emissions are not an absolute emissions total or an insured-company emissions intensity.
  • Results using different denominators, currencies, scales, portfolio boundaries or periods are not directly comparable.

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.