Financed Emissions

The standards overview separates reporting requirements from the accounting methods used to prepare information, while Scope 3 emissions explains the broader inventory.

The GHG Protocol investment guidance distinguishes investment types and managed-investment activities, so its category description should not be silently substituted for UK SRS S2’s own activity requirements GHG Protocol Chapter 15 UK SRS S2 paragraph B59.

The December 2025 Part A third edition is the current financed-emissions method in this guide, not a claim that PCAF is universally mandatory PCAF Part A cover and scope.

The FCA’s issuer rules use comply or explain across UK SRS and do not turn a method selection into an independent compliance verdict PS26/19 paragraphs 1.2 and 3.6.

Part B and Part C therefore deserve separate population and method decisions rather than being treated as additional labels for the same financed-emissions figure PCAF Part B executive summary PCAF Part C scope UK SRS S2 paragraph B63.

For business lending to a private company, the method uses total company equity and debt, whereas business lending to a listed company uses EVIC PCAF Part A section 5.2.

The example illustrates the section 5.2 attribution relationship only, with the same method needing its other applicable measurement and reporting provisions considered PCAF Part A section 5.2.

The financed-emissions software guide turns this error into a procurement demonstration.

PCAF says institutions should publish an outstanding-amount-weighted score or explain inability, and separately report the weighted Scope 3 score when reporting those emissions PCAF Part A section 6, page 167.

The joint PCAF/CDP paper explains why lower-quality starting estimates should lead to improvement rather than silence PCAF/CDP data-quality paper.

UK paragraph B59A adds reasons, method information and a plan including timeline where same-period reliable financed-emissions estimation is impracticable UK SRS S2 paragraph B59A.

The UK financial-services guide explains the separate issuer and sourcebook routes without implying every regulated firm has a UK SRS obligation.

PCAF Part A addresses fluctuation analysis, while UK SRS S2 requires explanation of changes to measurement approach, inputs and assumptions PCAF Part A reporting provisions UK SRS S2 paragraph 29(a)(iii).

UK SRS S1’s measurement-uncertainty requirements help keep estimation limitations visible in a reporting context UK SRS S1 paragraphs 77–82.

The UK SRS assurance guide distinguishes preparation from assurance, and consultancy procurement helps define the remaining measurement work.

PCAF states that additions in later editions and December 2025 methods have not yet been reviewed by GHG Protocol, so the historical conformance mark cannot be expanded to all current content PCAF Built on GHG Protocol statement.

A software procurement brief can require this export, while the Scope 3 guide explains the wider disclosure context.