Greenhouse-gas accounting · Core

Financed emissions

Also called: portfolio emissions

ELI5

Emissions associated with lending and investment activities.

Used in conversation

“The sustainability report needs the method, exclusions and assurance status for financed emissions.”

Pitch context

You will see “Financed emissions” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches greenhouse-gas accounting.

Why it matters: In greenhouse-gas accounting, the reporting boundary, method, period and evidence can materially change the claim.

Caution

State the reporting boundary, method, period and evidence; standards, regulation and assurance requirements vary.

Sources & evidence · 3

Direct term-level sources and supporting source families.