GHG Accounting of Financial Portfolios
From Open Risk Manual
Definition
GHG Accounting of Financial Portfolios. The annual accounting and disclosure of GHG emissions associated with loans and investments at a fixed point in time in line with financial accounting periods. This is also called portfolio GHG accounting.
As defined in[1]
References
- ↑ PCAF (2020). The Global GHG Accounting and Reporting Standard for the Financial Industry. First edition.
