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 emissions and portfolio climate accounting

Integrated use-of-proceeds financed-emissions profile

Measurement answer

What this metric measures

Integrated use-of-proceeds financed-emissions profile reports the debt covered by each integrated structure alongside its separately measured financed emissions using field-level currency and tCO₂e units.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Reporting period with structure-level debt and emissions measurement dates
Aggregation
No aggregation across currencies, structures, allocation statuses or incompatible asset-class emissions methods
Pillar
Environmental
Topic
Financed emissions and portfolio climate accounting
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

Each integrated use-of-proceeds structure issued by the financial institution, retaining the total debt covered by the structure and the associated financed emissions measured under the applicable PCAF requirements.

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

    e6c05e3925b3301dc192
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 162, “Absolute emissions”
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    10aa807f310ab1b7accd
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Merges Source Concept
    Mapping outcome
    Reused
    Source locator
    Page 162, “Absolute emissions”
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    095ca974-0047-4d9a-8451-154eb33542db
    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, Absolute emissions, final bullet
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    c5db070fa6d59f47994e
    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, Absolute emissions, final bullet
    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 5.7 and overall reporting requirements on printed page 162, integrated use-of-proceeds structure disclosure
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Reporting period with structure-level debt and emissions measurement dates

Unit meaning: This metric is reported as a structured table; each field retains the unit stated in the table columns.

Table fields and units

  • Integrated structure identifier and instrument type
  • Total debt covered (named currency and scale)
  • Allocated and unallocated amounts
  • Associated financed emissions (tCO₂e)
  • Emissions scopes, asset class and method
  • Measurement dates, exclusions and estimates

Published dimensions

  • Structure identifier and instrument type
  • Total debt, named currency and scale
  • Allocated and unallocated amount where applicable
  • Associated financed emissions and emissions scopes
  • Underlying asset class and calculation method

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Report covered debt and associated financed emissions as separate fields with their own units, dates and methods; do not collapse them into a single arithmetic result.

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 5.7 and overall reporting requirements on printed page 162, integrated use-of-proceeds structure disclosure

    Supports: The official PCAF source establishes the reporting identity and source-edition boundary for “Integrated use-of-proceeds financed-emissions profile”; 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.

  • Structure identifier, instrument type and reporting period
  • Total debt covered with named currency, scale and measurement date
  • Associated financed emissions in tCO₂e and covered scopes
  • Allocated and unallocated proceeds and applicable asset-class methods
  • Exclusions, estimates and currency-conversion treatment

Record-specific limitations

  • Debt and emissions fields use different units and cannot be collapsed into one value.
  • Allocated and unallocated proceeds may require different emissions methods.
  • Currency conversion, allocation timing and data coverage 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.