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MetricGreenhouse gas emissions

Scope 1 emissions excluding LULUCF

Measurement answer

What this metric measures

Annual Scope 1 greenhouse gas emissions of a sub-sovereign debt investee, reported in tCO2e and excluding LULUCF emissions for financed-emissions accounting.

Specification

Metric specification

Result format
Single value
Unit
tCO2e — source-defined reporting unit
Reporting basis
annual reporting period
Aggregation
total Scope 1 greenhouse gas emissions
Pillar
Environmental
Topic
Greenhouse gas emissions
Controlled domain
Climate and greenhouse gases
Entity type
Metric

Reporting boundary

Sub-sovereign debt investee emissions within financed-emissions accounting, excluding land use, land-use change and forestry (LULUCF) emissions

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

    9683fb4b58089d37b3bc
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 154, paragraph following Table 5.10-4
    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
    Page 154, paragraph following Table 5.10-4
    Open official framework source

Value structure

Dimensions and units

Unit
tCO2e — source-defined reporting unit
Reporting basis
annual reporting period

Unit meaning: Values use tCO2e under the disclosed PCAF Part A method, period and boundary.

Published dimensions

  • asset class: sub-sovereign debt
  • emissions scope: Scope 1
  • LULUCF treatment: excluded

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. The source explicitly requires financial institutions to report this emissions result for sub-sovereign debt financed-emissions accounting. It is a reportable annual emissions outcome rather than an attribution factor or other calculation operand. No same-construct existing metric is present in the supplied shortlist.

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 A

    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Locator
    Page 154, paragraph following Table 5.10-4

    Supports: The official PCAF source supports the identity, boundary and method basis of “Scope 1 emissions excluding LULUCF”.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: Global GHG Accounting and Reporting Standard — Part A, Third Edition, December 2025.

  • Disclose that the reported Scope 1 emissions exclude LULUCF.
  • Identify the sub-sovereign debt financed-emissions accounting context for the reported value.

Record-specific limitations

  • Excludes emissions from land use, land-use change and forestry (LULUCF).
  • Applies to the sub-sovereign debt financed-emissions accounting boundary and is not a measure of the reporting financial institution's operational Scope 1 emissions.

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.