GHG Accounting of Financial Portfolios

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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

  1. PCAF (2020). The Global GHG Accounting and Reporting Standard for the Financial Industry. First edition.