PCAF Part A
Defines asset classes, attribution, data quality, and disclosure of financed emissions.
Official source
Standards
A unified architecture without mixing requirements
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PCAF governs financed emissions, GHG Protocol defines where the metric sits within the inventory, IFRS governs disclosure, and ISO supports quality and verification.
Methodological map
GHG Protocol Scope 3
Links financed emissions to the corporate Scope 3 inventory and the principles of the GHG Protocol.
Official sourceIFRS S1 / IFRS S2
Supports the use of calculated metrics in risk management, metrics, targets, and disclosures.
Official sourceISO 14064-1
Supports the quality of corporate data from borrowers and investment assets.
Official sourceISO 14064-3
Provides the basis for independent verification of evidence and calculation results.
Official sourceIPCC Guidelines
Used as an authoritative source of methodologies and factors when primary data is unavailable.
Official sourceHow the requirements connect
Borrower inventory
GHG Protocol · ISO 14064-1 Financed emissions
PCAF Part A Controls and disclosure
ISO 14064-3 · IFRS S1/S2
GHG Protocol · ISO 14064-1 Financed emissions
PCAF Part A Controls and disclosure
ISO 14064-3 · IFRS S1/S2
IPCC Guidelines support calculation methods and factors where primary data is insufficient. The applicability of specific disclosures depends on the jurisdiction and the organization’s requirements.
Next step
Apply for the pilot
Build the evidence base
Link the metric, source, methodology, factor version, and approval within a single verifiable chain.