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MetricCarbon markets and financed climate activity

Portfolio-company carbon-credit volume

Measurement answer

What this metric measures

Portfolio-company carbon-credit volume is a structured disclosure of credits generated or retired by borrowers, investees or projects, with attributed and underlying amounts kept separate from emissions and removals.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Reporting period
Aggregation
Aggregate only compatible credit-status and attribution rows; never add generated and retired volumes or underlying and attributed amounts together
Pillar
Environmental
Topic
Carbon markets and financed climate activity
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

Carbon credits generated or retired by financed companies or projects and, where applicable, the volume attributed to the financial institution under a PCAF asset-class method. Credits remain separate from absolute emissions and emission removals.

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

    223768bc5a6cd7121af6
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 50, Table 5.1-4 and subsequent paragraph | page 62, Emission removals section | Page 73, Table 5.3-4
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    04c17b65ffe50be43a5a
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Merges Source Concept
    Mapping outcome
    Reused
    Source locator
    PDF page 72, “Emission removals” paragraph
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    1931aadb8f24a6548cc4
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Merges Source Concept
    Mapping outcome
    Reused
    Source locator
    Page 63, Table 5.2-3
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    21ed90834c161e79f4d7
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Merges Source Concept
    Mapping outcome
    Reused
    Source locator
    Page 63, Table 5.2-3
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    2863475757f105dc0dfc
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Merges Source Concept
    Mapping outcome
    Reused
    Source locator
    Page 49, Emission removals section, paragraph 1
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    4c5018a4c8b47c1f98db
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Merges Source Concept
    Mapping outcome
    Reused
    Source locator
    Page 50, opening paragraph | page 62, Emission removals section | Page 73, Table 5.3-4 and surrounding text
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    749e92b11a1ec6c70739
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Merges Source Concept
    Mapping outcome
    Reused
    Source locator
    p.200, Table 10.2-3
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    b1c5c95a3b0bbf775d4e
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Merges Source Concept
    Mapping outcome
    Reused
    Source locator
    PDF page 72, “Emission removals” paragraph
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    b89ace032f45ff1f356d
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Merges Source Concept
    Mapping outcome
    Reused
    Source locator
    p.200, Table 10.2-3
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    daa8d561029df0ff3e49
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Merges Source Concept
    Mapping outcome
    Reused
    Source locator
    Page 49, Emission removals section, paragraph 1
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    51cb5492bd9c099270da
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 163, paragraph bullet 2
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    692b60c71ea732afa784
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 50, Table 5.1-4 and subsequent paragraph | PCAF Part A, Third Edition, December 2025, page 50, Table 5.1-4 and subsequent paragraph | PCAF Part A, Third Edition, December 2025, printed page 165, Avoided emissions and emission removals | PCAF Part A, Third Edition, December 2025, Sections 5.1–5.3 and Annex 10.2
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    6c13e66361b647734beb
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 50, opening paragraph and paragraph following Table 5.1-4
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    817b4600f4349bdd62ad
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 165, Avoided emissions and emission removals | PCAF Part A, Third Edition, December 2025, PDF page 165, Avoided emissions and emission removals
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    85550e323c42f74f17f0
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Table 10.2-3, Total carbon credits retired row
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    9d4ffb0ce4fc7e095229
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 49, Table 5.1-3 | Global GHG Accounting and Reporting Standard — Part A, Page 49, Table 5.1-3
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    a44c44e9038f4c4bbdf2
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 49, paragraph following 'EMISSION REMOVALS'; Page 63, Table 5.2-2 and Table 5.2-3 | PCAF Part A, page 49, paragraph following “EMISSION REMOVALS” | PCAF Part A, page 63, Table 5.2-2 | PCAF Part A, page 63, Table 5.2-3 | PCAF Part A, Sections 5.1–5.3; printed pages 49–50, 63–64 and 72–74; retired-credit and generated-credit reporting requirements on printed pages 163 and 165; Annex 10.2
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    d17fe5f22a4be75c0c69
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 72, “Emission removals” section
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    d45d51b2ae2d6eee244a
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 62, Emission removals
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    f20998b4858ccb592ff9
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 49, Table 5.1-3 | PCAF Part A, Third Edition, December 2025, Page 49, Table 5.1-3. | PCAF Part A, Third Edition, December 2025, Sections 5.1–5.3; printed pages 49–50, 63–64 and 72–74. | PCAF Part A, Third Edition, December 2025, retired-credit reporting requirements, printed page 163.
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    f73683132c1722ffd5a5
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 62, Emission removals | PCAF Part A, Third Edition, December 2025, page 62, Emission removals | PCAF Part A, Third Edition, December 2025, printed page 165, Avoided emissions and emission removals
    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
    Sections 5.1–5.3; printed pages 49–50, 63–64 and 72–74; retired-credit and generated-credit reporting requirements on printed pages 163 and 165; Annex 10.2
    Open official framework source
  • Measurement Authority

    PCAF Standards

    04c2401d-7459-450b-aacb-d896d7a6bcb7
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    First Version, December 2023
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 42, AVOIDED EMISSIONS AND EMISSION REMOVALS
    Open official framework source
  • Measurement Authority

    PCAF Standards

    ada8889a-bc04-4e94-8fec-ff7e51808f68
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    First Version, December 2023
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 42, fourth bullet
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Reporting period

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

Table fields and units

  • Borrower, investee or project and asset class
  • Credit status: generated or retired
  • Underlying credit volume (tCO₂e)
  • Attributed credit volume (tCO₂e)
  • Attribution factor and method
  • Credit type, standard and reporting notes

Published dimensions

  • Generated or retired status
  • Company or project source level
  • Underlying or financially attributed amount
  • Asset class and attribution method
  • Credit type, standard and reporting period when disclosed

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Populate lifecycle, source-level and attribution fields separately; apply a source-specific attribution formula only to attributed rows and do not collapse all rows into one number.

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
    Sections 5.1–5.3; printed pages 49–50, 63–64 and 72–74; retired-credit and generated-credit reporting requirements on printed pages 163 and 165; Annex 10.2

    Supports: The official PCAF source establishes the reporting identity and source-edition boundary for “Portfolio-company carbon-credit volume”; 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.

  • Generated or retired lifecycle status
  • Underlying credit volume and attributed credit volume in tCO₂e
  • Company or project boundary, asset class and attribution factor
  • Credit type or standard where available
  • No-netting and duplicate-count controls

Record-specific limitations

  • Generated and retired status do not establish credit quality, ownership, permanence or corresponding adjustment.
  • Underlying and attributed amounts represent different reporting levels and cannot be combined.
  • Credit volume cannot offset or reduce gross financed emissions in this metric.

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.