Asset classes
Seven asset classes, each with its own method.
The attribution basis changes with the asset — EKOFIN applies the right one automatically.
| Asset class | Attributed by | Typical data |
|---|---|---|
| Listed equity & corporate bonds | Outstanding ÷ EVIC | Reported emissions, market data |
| Business loans & unlisted equity | Outstanding ÷ (equity + debt) | Reported or revenue-based estimates |
| Project finance | Outstanding ÷ (project equity + debt) | Project emissions |
| Commercial real estate | Outstanding ÷ property value at origination | Energy use or floor area |
| Mortgages | Outstanding ÷ property value at origination | EPC labels, floor area |
| Motor vehicle loans | Outstanding ÷ vehicle value at origination | Vehicle make, model, distance |
| Sovereign debt | Outstanding ÷ PPP-adjusted GDP | National inventories |
Data quality
Start where you are. Improve every year.
PCAF scores every figure from 1 (best) to 5. Most portfolios start with estimates; the goal is to move exposure up the ladder by collecting real data from counterparties.
- Weighted score for every asset class and the whole book
- Find the counterparties where better data moves the score most
- Track progress year on year in your disclosures
1Verified reported emissions
2Unverified reported, or primary physical activity data
3Physical activity with average emission factors
4Revenue or spend × sector emission factors
5Asset-based or sector averages
Simplified summary of the PCAF data quality scores
What you report
Four metrics regulators ask for.
IFRS S2 and TCFD expect financed emissions alongside intensity metrics and data quality.
tCO₂e
Absolute financed emissions
Total attributed emissions by asset class and sector.
/ USD m
Economic intensity
Financed emissions per million invested or lent.
WACI
Weighted average carbon intensity
Portfolio-weighted emissions per million of revenue.
1 – 5
Data quality score
Weighted across the book and by asset class.
EKOFIN
Measure, improve and disclose financed emissions in one place.
See the EKOFIN dashboard, data-request workflow and sector pathways.
Explore more
EKOTRACECarbon, CBAM, ESG & supplier platformEKOFINFinanced emissions platformGHG AccountingScope 1, 2 & 3 inventoriesCBAM ComplianceEmbedded emissions & declarationsSupplier EngagementPortal, scores & supplier factorsESG ReportingMateriality to a filed reportCarbon OffsettingCredits & climate projects