Difference between revisions of "PCAF Methodology"

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== Definition ==
 
== Definition ==
Any of the [[Partnership for Carbon Accounting Financials]] proposed methodologies<ref>PCAF (2020). The Global GHG Accounting and Reporting Standard for the Financial Industry.</ref> for attributing [[GHG Emissions]] to diverse financial contracts.
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'''PCAF Methodology''' denotes any of the [[Partnership for Carbon Accounting Financials]] proposed methodologies<ref>PCAF (2020). The Global GHG Accounting and Reporting Standard for the Financial Industry.</ref> for attributing [[GHG Emissions]] to diverse financial contracts. The essence of the methodology is a linear attribution of emissions using measures that capture on the one hand (numerator) a measure of the monetary value of the financial contract and on the other hand (denominator) a measure of the total value of the project, company or asset that is being financed.  
  
 
== Specific Asset Class Methodologies ==
 
== Specific Asset Class Methodologies ==

Revision as of 10:25, 11 March 2022

Definition

PCAF Methodology denotes any of the Partnership for Carbon Accounting Financials proposed methodologies[1] for attributing GHG Emissions to diverse financial contracts. The essence of the methodology is a linear attribution of emissions using measures that capture on the one hand (numerator) a measure of the monetary value of the financial contract and on the other hand (denominator) a measure of the total value of the project, company or asset that is being financed.

Specific Asset Class Methodologies

  • Listed equity and corporate bonds
  • Business loans and unlisted equity
  • Project Finance
  • Commercial real estate
  • Mortages
  • Motor vehicle loans

References

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