PCAF Methodology
From Open Risk Manual
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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
- ↑ PCAF (2020). The Global GHG Accounting and Reporting Standard for the Financial Industry.
