PCAF (Partnership for Carbon Accounting Financials)
ESG & GovernanceA global industry initiative whose standard is the most widely used method for financial institutions to measure financed, facilitated and insurance-associated emissions.
PCAF's Global GHG Accounting and Reporting Standard has three parts: financed emissions (Part A), facilitated emissions (Part B) and insurance-associated emissions (Part C). More than 680 financial institutions take part. An updated standard released on 2 December 2025 added methods for use-of-proceeds structures, securitisations, sub-sovereign debt and undrawn loan commitments.
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