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MetricInsurance-associated emissions

Insured economic emissions intensity

Measurement answer

What this metric measures

Reports an insured company, project or compatible portfolio’s absolute emissions per aligned unit of insured revenue or asset value.

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

Absolute emissions of an insured company, project or compatible portfolio divided by an insured revenue or asset-value denominator for the same entity, period and organizational boundary. This is not relative insurance-associated emissions of the reporting insurer.

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

    42144d75c8b47d1f52e0
    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

    7ca032b537cce4d38ac5
    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 2
    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 101, paragraph 2 | 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

  • Insured entity, project or portfolio
  • Insured-emissions scope group
  • Insured emissions
  • Revenue or asset-value denominator
  • Economic emissions intensity
  • Method and data-quality notes

Published dimensions

  • Insured entity, project or portfolio
  • Insured-emissions scope group
  • Revenue or asset-value denominator
  • Currency and scale
  • Sector and geography

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 insured-economic-emissions-intensity 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 101, paragraph 2 | PDF page 100, Table 6-1

    Supports: The official PCAF Part C source supports the identity, boundary and method basis of “Insured economic emissions intensity”.

    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.

  • Insured-emissions numerator and included scope group
  • Revenue or asset-value denominator, currency, scale and period
  • Insured entity, project or portfolio boundary
  • Data source, estimation status and applicable quality score

Record-specific limitations

  • Revenue-denominator and asset-value-denominator results are distinct profiles and are not directly comparable.
  • Currency, valuation and portfolio-composition changes can affect the result independently of physical emissions.
  • This insured economic intensity is not the reporting insurer’s relative insurance-associated-emissions ratio.

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.