Strategic Focus: Strategies For Measuring Financed Emissions

Access this research

Access all Corporate Energy Leaders content with a strategic subscription or buy this single report

Need help or have a question about this report? Contact us for assistance

Executive Summary

Financial institutions’ financed emissions (Category 15 under the GHG Protocol) are 700 times larger than their direct emissions; it is therefore paramount that they accurately measure and report these. Institutions struggle to do so, however, due to the complexity of value chains, poor-quality data and complications surrounding calculation methodologies. Sustainability leaders should read this report to understand best practices – such as mapping emissions to sectors and setting sector-specific targets, identifying incentives based on financing relationships, and adapting calculation methodologies to suit firms’ specific needs.
Accurate measurement of financial institutions’ investee emissions underpins global climate action
Issues with data collection and inaccuracies plague financed emissions reporting
Best practices in measuring financed emissions
Figure 1. Financed emissions calculation methodology
Figure 2. PCAF data quality scores hierarchy
Figure 3. Core portfolio-level metrics for reporting Category 15 emissions

About the Authors

Gus Brewer

Gus Brewer

Industry Analyst

Gus is an Industry Analyst at Verdantix specializing in energy management and supply chain decarbonization. He delivers research that enables technology buyers, vendors and se...

View Profile
Ryan Skinner

Ryan Skinner

Research Director

Ryan is a Research Director at Verdantix, where he leads a team of analysts delivering research, data and advisory services that help clients navigate the fast-evolving landsc...

View Profile

Other related content

Webinar
Sustainable Supply Chains
Sustainability Assurance & Due Diligence
Sustainability & Climate Risks
ESG & Sustainability Reporting Software
Corporate Sustainability Leaders
Corporate Sustainability & Climate Change Services
Corporate Energy Transition Solutions
Climate Financial Data & Analytics
Corporate Energy Leaders
Carbon Management Software
Built Environment Energy & Decarbonization
Full Charge Ahead: Navigating The EV Ch...

EV charging management software is moving quickly from a niche operational tool to a critical enterprise system, and the urgency for buyers is only increasing as the market matures...

Upcoming / 18 June, 2026

Webinar
Digital Transformation Leaders
Digital Grid Technologies
Corporate Energy Transition Solutions
Corporate Energy Leaders
Built Environment Energy & Decarbonization
Carbon Management Software
Corporate Sustainability & Climate Change Services
Corporate Sustainability Leaders
Future Of Digital Decarbonization: Why ...

Digital decarbonization is evolving rapidly, and many of the tools used for carbon reporting today are not designed to support the operational decisions organizations need to make ...

Upcoming / 28 May, 2026

Webinar
Corporate Energy Transition Solutions
Corporate Energy Leaders
Built Environment Energy & Decarbonization
Sustainable Supply Chains
Corporate Sustainability Leaders
Manufacturing Operations Management
Industrial Transformation Leaders
How Industrial Firms Are Navigating Ene...

Energy volatility is no longer a future risk. It is a present-day operational challenge. Industrial firms are under growing pressure from fluctuating prices, shifting dependencies ...

Upcoming / 27 May, 2026

Industry Events
Corporate Energy Transition Solutions
Corporate Energy Leaders
Real Estate Leaders
Built Environment Energy & Decarbonization
Industry Webinar // The Energy Gap: Why...

A structural shift is underway — and it’s already hitting the bottom line. Energy is emerging as a defining constraint on growth. Electricity demand is rising at rates far beyond...

Upcoming / 10 June, 2026

Blog
Corporate Energy Leaders
Record Renewables, Rising Chaos: The In...

The numbers arriving on energy leaders' desks this spring tee up a policy challenge. Renewable energy now accounts for nearly half of global power capacity, following the largest s...

05 May, 2026

Webinar
Industrial Transformation Leaders
Asset Maintenance Software
Field Services Management
Industrial Analytics & Data Management
Corporate Sustainability Leaders
Sustainable Supply Chains
Corporate Risk Leaders
Enterprise Risk & GRC
Corporate Energy Leaders
Digital Transformation Leaders
Industrial Agility In Action: Digital S...

Industrial firms are being hit by operational shocks with growing frequency and complexity. Supply chain disruptions, energy price volatility, labour shortages and rapid shifts in ...

16 April, 2026