Policy, regulation and standard
Methodology/ Standard / Classification/ Taxonomy / Reference
1. Recommendations of the Task Force on Climate-related Financial Disclosures (TCFD)
2. 2006 Intergovernmental Panel on Climate Change (IPCC) Guidelines for National GHG Inventories
3. Policy Documents/Guidelines issued by regulators e.g. BNM (CCPT and CRMSA), Bursa Malaysia, SC
Unit (e.g. CO2)
Dimension (e.g. Sector, Customer)
Observation on data availability/gaps
The Global GHG Accounting and Reporting Standard, developed by the PCAF Global Core Team, is comprised of three parts.
Part A - Financed Emissions provides detailed methodological guidance to measure and disclose GHG emissions associated with seven asset classes as well as guidance on emission removals;
Part B – Facilitated Emissions provides methodological guidance for measuring and reporting the GHG emissions associated with the capital markets transactions (to be launched); and
Part C – Insurance-Associated Emissions provides methodological guidance for measuring and reporting the GHG emissions associated to re/insurance underwriting.