What is it?
Reporting standard issued or operated by Partnership for Carbon Accounting Financials.
Regulatory recognitionFinanced-emissions method referenced by ISSB S2 and OSFI B-15
Standards & schemes · Reporting standard
PCAF Global GHG Accounting Standard
Partnership for Carbon Accounting Financials
Which version is current?
Profile version 2. Official information last verified 22 August 2026.
Who and what does it cover?
- Geography
- Global
- Sectors
- Financial institutions
- Scope
- Portfolio (financed emissions)
What does it require?
The standard for measuring and disclosing financed (Scope 3 category 15) emissions across asset classes.
What it does not demonstrateUsing this framework does not by itself verify data accuracy, legal compliance or sustainability performance.
How is conformity assessed?
Assurance per jurisdiction
Grievance mechanismNot specified in this profile
Who makes the decision?
Partnership for Carbon Accounting Financials
Assurance arrangementAssurance per jurisdiction
Chain of custody
Not specified in this profile
ISEAL membershipNot specified in this profile
Conditional relationships
Claims it may support
A relationship does not mean that the standard proves or validates every use of a claim.
Legal context
Laws referencing it
Dictionary
Dictionary concepts
No reviewed dictionary cross-link is published.
Version record
What has changed
- Version 2Initial profile published after recorded site-owner/editor review of the complete standards batch.
- Version 1Initial private editorial draft imported from the reviewed standards handover.
Last verified 22 August 2026. This neutral profile is informational and does not recommend, rank or endorse the standard.