PCAF-CARBON-ACCOUNTING

Standard emissions financees institutions financieres.

Définition

PCAF Global GHG Accounting and Reporting Standard for Financial Industry publie 2020 ; 2nd edition publie 2022. Asset Classes couverts : Listed equity and corporate bonds, Business loans and unlisted equity, Project finance, Commercial real estate, Mortgages, Motor vehicle loans, Sovereign debt. Data Quality Score 5 levels (1 reported verified - 5 estimated based proxies). Integration cle avec PRB (Principles for Responsible Banking UNEP-FI), SBTi for Financial Institutions, NZBA Net-Zero Banking Alliance.

Origine

PCAF initie 2015 par 14 Dutch financial institutions ; expansion North America 2019, globale 2020 ; PCAF Standard publie 2020 ; ~470 signataires 2024.

Exemple en contexte

JPMorgan Chase utilise PCAF methodology pour mesurer ses financed emissions ~700 MtCO2e (Scope 3 cat 15 investments) ; reporting annuel et SBTi target oil-gas portfolio 2050 net zero.

Termes liés

• SBTi — targets aligned.