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MetricFinanced emissions and portfolio climate accounting

Projected lifetime emissions of newly financed projects

Measurement answer

What this metric measures

Projected lifetime emissions of newly financed projects disclose expected lifetime Scope 1 and Scope 2 emissions for projects financed by an initial sponsor or lender during the reporting year.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Year of contracting for projects financed during the reporting year
Aggregation
No aggregation across projects, scopes, lifetime horizons or incompatible projection methods; a project total may sum compatible Scope 1 and Scope 2 rows
Pillar
Environmental
Topic
Financed emissions and portfolio climate accounting
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

Specific projects for which the reporting financial institution was an initial sponsor or lender and that were financed during the reporting year, covering projected lifetime Scope 1 and Scope 2 emissions reported in the year of contracting.

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.

  • Measurement Authority

    GHG Protocol

    51cac6f2679b08c8d363
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 55, fourth bullet | GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard, p. 55, fourth bullet
    Open official framework source
  • Measurement Authority

    GHG Protocol

    Table 5.9—Debt investments with known use of proceeds—separate reporting of lifetime emissions
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 54, Table 5.9, Debt investments (with known use of proceeds)
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    ce32682d6f4b21cd3e31
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 74, Lifetime emissions
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    0d7a3bab602989e5799f
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Merges Source Concept
    Mapping outcome
    Reused
    Source locator
    page 163, paragraph preceding Box 6.1-1, first bullet
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    05d11cab-ce40-4fbd-bc2c-6201d6fbf7c4
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 74, paragraph under 'LIFETIME EMISSIONS'
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    307f99255fb2bbe525ff
    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 1
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    cefc517f7128cfc788c1
    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 1
    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 5.3 lifetime-emissions discussion on printed pages 74–75 and overall reporting requirement on printed page 163
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Year of contracting for projects financed during the reporting year

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

Table fields and units

  • Project and financing contract
  • Projected lifetime Scope 1 emissions (tCO₂e)
  • Projected lifetime Scope 2 emissions (tCO₂e)
  • Projected lifetime and utilization assumptions
  • Fuel, electricity and emission-factor method
  • Scope 3 and uncertainty notes

Published dimensions

  • Project and financing contract
  • Scope 1 or Scope 2
  • Projected operational lifetime
  • Installed capacity, load factor and activity assumptions
  • Fuel, electricity and emission-factor source

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Retain project, scope, lifetime and projection-method fields separately; calculate each field under the disclosed project method rather than imposing one universal equation.

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 5.3 lifetime-emissions discussion on printed pages 74–75 and overall reporting requirement on printed page 163

    Supports: The official PCAF source establishes the reporting identity and source-edition boundary for “Projected lifetime emissions of newly financed projects”; 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.

  • Project identifier, financing date and initial-sponsor or lender role
  • Projected Scope 1 and Scope 2 emissions in tCO₂e
  • Expected operational lifetime, installed capacity and load factor
  • Fuel, electricity, emission-factor and technology assumptions
  • Treatment of construction, end-of-life and other relevant Scope 3 emissions

Record-specific limitations

  • Projected lifetime emissions are forward-looking and sensitive to lifetime, utilization, fuel and technology assumptions.
  • The metric remains separate from annual portfolio emissions and is not automatically comparable with annualized lifetime estimates.
  • Scope 3 construction or end-of-life emissions require separate treatment when relevant and available.

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.