Emissions Attribution Factor
From Open Risk Manual
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Contents
Definition
Emissions Attribution Factor. The share of total greenhouse gas (GHG) emissions of the borrower or investee that are attributed (associated, assigned) to the loan or investment. As defined in[1]. The precise methodology for determining an attribution factor depends on the overall attribution concept or framework and data availability.
Examples
- For mortgages, in terms of amount and asset value: PCAF Methodology for Mortgages
- For Project Finance, in terms of capital structure: PCAF Methodology for Project Finance
See Also
References
- ↑ PCAF (2020). The Global GHG Accounting and Reporting Standard for the Financial Industry. First edition.
