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.

MetricGreenhouse gas emissions

Scope 1 emissions including LULUCF

Measurement answer

What this metric measures

Annual Scope 1 greenhouse gas emissions including emissions from land use, land-use change and forestry, reported for a sub-sovereign debt investee or jurisdictional entity when data are available.

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, including land use, land-use change and forestry (LULUCF) emissions
Pillar
Environmental
Topic
Greenhouse gas emissions
Controlled domain
Climate and greenhouse gases
Entity type
Metric

Reporting boundary

Sub-sovereign debt investee or jurisdictional entity for which Scope 1 emissions including LULUCF data are available

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

    b646147676b5424b9558
    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
  • land-use treatment: including LULUCF
  • data availability status

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 identifies reporting of Scope 1 emissions including LULUCF as a recommended, separately reportable emissions value for sub-sovereign debt. It is an annual tCO2e outcome and is distinct from financed emissions, attribution factors, and other accounting inputs. No shortlisted existing metric has the same Scope 1 and LULUCF-inclusive construct.

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 including 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 value includes LULUCF emissions.
  • Disclose the sub-sovereign debt investee or jurisdictional boundary to which the emissions value relates.
  • Disclose the reporting period and source or availability of the underlying emissions data.

Record-specific limitations

  • Reporting is recommended when data are available and is not mandatory.
  • The source occurrence does not establish that this value substitutes for financed-emissions reporting.
  • Availability and comparability depend on the underlying sub-sovereign emissions data.

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.