PCAF：金融业全球温室气体核算和报告标准-A 部分 融资排放（英文）免费下载

M E A S U R I N G A N D R E P O R T I N GThe GLOBAL GHGACCOUNTING& REPORTING StandardPART AFinanced EmissionsSecond editionDecember 20222Financed Emissions – Second Edition –The first edition of this Financed Emissions Standard has been reviewed by the GHG Protocol and is in conformance with the requirements set forth in the Corporate Value Chain (Scope 3) Accounting and Reporting Standard, for Category 15 investment activities. The newly added sovereign debt methodology and guidance on emission removals in this second edition are pending GHG Protocol review and approval.Please cite this document as: PCAF (2022). The Global GHG Accounting and Reporting Standard Part A: Financed Emissions. Second Edition. M E A S U R I N G A N D R E P O R T I N GThe GLOBAL GHGACCOUNTING& REPORTING StandardPART AFinanced Emissions3Financed Emissions – Second Edition –IntroductionCHAPTER 1CHAPTER 2Understand what GHGaccounting isIdentify businessgoalsCHAPTER 3CHAPTER 4Reviewaccounting and reporting principlesand rulesCHAPTER 5Review and apply accounting methodologies for each asset classReport emissionsCHAPTER 6Table of contentsAcknowledgements 4Executive summary 71. Introduction 102. The importance of GHG accounting 173. Using GHG accounting to set and achieve business goals 234. Principles and requirements of GHG accounting for financials 344.1 GHG accounting requirements derived from the GHG Protocol’s principles 354.2 Additional requirements for accounting and reporting financed emissions 375. Methodology to measure financed emissions 435.1 Listed equity and corporate bonds 495.2 Business loans and unlisted equity 665.3 Project finance 795.4 Commercial real estate 885.5 Mortgages 945.6 Motor vehicle loans 1015.7 Sovereign debt...