PCAF：金融业全球温室气体核算和报告标准-C 部分 - 保险相关排放（英文）免费下载

Insurance-Associated EmissionsThe GLOBAL GHGACCOUNTING& REPORTING StandardPART CFirst VersionNovember 20222Part C: Insurance-Associated EmissionsTable of ContentsImportant note 3Acknowledgements 4Executive summary 51. Introduction 72. GHG accounting in re/insurance 123. GHG accounting can be used as a basis to achieve business goals 154. Principles and requirements of GHG accounting for re/insurers 184.1 GHG accounting requirements derived from the GHG Protocol’s principles 184.2 Additional requirements for accounting and reporting insurance-associated emissions 205. Methodology to measure insurance-associated emissions 275.1 General considerations 275.2 Emissions associated with commercial lines portfolios 325.3 Emissions associated with personal motor portfolios 416. Reporting requirements, recommendations, and metrics 517. Glossary 658. Acronyms 689. Annex 1: Due diligence for third-party data providers 7010. Annex 2: Detailed data quality score tables per line of business 7111. Annex 3: Sample table templates displaying reported emissions for a given fiscal year 7512. Annex 4: Guiding principles for developing the GHG accounting methodology for re/insurance underwriting 7813. Annex 5: Commercial insurance – Template to capture attribution data at the source 8014. Annex 6: Sample classifications for vehicle types in the EU and US 813Part C: Insurance-Associated EmissionsImportant noteThe Partnership for Carbon Accounting Financials (PCAF) Global GHG Accounting and Reporting Standard for the Insurance Industry ("Insurance-Associated Emissions Standard") derives from the work conducted by the PCAF’s Insurance-Associated Emissions Working Group ("Working Group").The Working Group has, at all times, sought to ensure that the accounting meth...