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Climate-related disclosures and reporting guidelines for financial institutions

Data source provider

Partnership for Carbon Accounting Financials (PCAF)

Use cases

Climate-related disclosures

Data group

Policy, regulation and standard

Metric Type

Alignment

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)

Not applicable

Dimension (e.g. Sector, Customer)

By Regulator

Time horizon 

Not applicable

Frequency

Latest update

Time series

Not available

Accessibility

Public

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.

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