SUSTAINABLE FINANCE · T450 PCAF Part C · v1.0

PCAF Retail Portfolio Carbon Footprint

Calculate financed emissions for a retail lending portfolio using the Partnership for Carbon Accounting Financials (PCAF) Global GHG Accounting and Reporting Standard. Covers residential mortgages, auto loans, personal loans, and credit cards per PCAF Part C methodology.

PCAF Part C Financed Emissions Scope 3 Cat. 15 TCFD / SFDR EBA Pillar 3 ESG Net Zero 2050
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v PCAF 2nd Ed. (2022)

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A — Residential Mortgages PCAF Part C §3.2
B — Auto Loans PCAF Part C §3.3

Vehicle Type Mix — must sum to 100%

2.3 tCO₂e/vehicle/year
1.3 tCO₂e/vehicle/year
0.4 tCO₂e/vehicle/year (incl. upstream)
C — Personal Loans PCAF Part C §3.4
Contextual only — PCAF uses spend-based method for unsecured consumer credit. Emission intensity: 0.24 tCO₂e per £/€/$1,000 outstanding.
D — Credit Cards PCAF Part C §3.5
Spend-based approach. PCAF default intensity: 0.17 tCO₂e per £/€/$1,000 outstanding (household consumption mix, slightly lower than personal loans reflecting discretionary/essential spend blend). Data Quality Score: 5.
Portfolio Financed Emissions Summary
Emissions by Product (tCO₂e/year)
PCAF Data Quality Scores

Score 1 = highest quality (measured primary data); Score 5 = lowest (economic proxy). Per the PCAF Global GHG Standard, institutions must disclose data quality scores alongside financed emissions figures in TCFD, SFDR, and EBA Pillar 3 reports.

Regulatory Scope & Reporting Alignment

Net Zero 2050 Decarbonization Pathway

Annual reduction required from current base to reach net zero by 2050 (linear interpolation from 2026 baseline, per PCAF/SBTi alignment approach for financial institutions).

Export Results
Regulatory Citations
PCAF Global GHG Standard Part C (2022) PCAF-2022-PARTC-2ED The Global GHG Accounting and Reporting Standard Part C: Financed Emissions, Second Edition. Partnership for Carbon Accounting Financials. Defines attribution factor methodology, emission intensity defaults, and data quality scoring (1–5) for all retail lending asset classes.
GHG Protocol — Scope 3 Category 15 GHGP-S3-CAT15 Corporate Value Chain (Scope 3) Accounting and Reporting Standard. Category 15 (Investments) forms the framework basis for financed emissions disclosure by financial institutions and asset managers.
TCFD Recommendations TCFD-2017 / TCFD-2021 Task Force on Climate-related Financial Disclosures recommendations include Scope 3 financed emissions as a key metric for banks and insurers. Mandatory for UK FCA-regulated entities (TCFD-aligned disclosures from 2022).
EBA Pillar 3 ESG Disclosures EBA/ITS/2022/01 European Banking Authority implementing technical standards on Pillar 3 ESG risk disclosures. Institutions above EUR 150bn total assets must disclose financed emissions by asset class with PCAF data quality scores from June 2024.
NGFS — Supervisory Expectations NGFS-2020-SUPEXP Network for Greening the Financial System supervisory expectations on climate-related and environmental risks. Covers green asset ratio and lending portfolio decarbonization trajectory expectations for prudentially regulated institutions.
Methodology Notes

Attribution Factor
PCAF Part C uses outstanding loan balance divided by asset value at origination. This allocates a proportionate share of asset-level emissions to the lender. Capped at 1.0 where loan exceeds current value.

EPC Emission Intensities
Based on PCAF default factors and EU Building Performance Directive reference values (kgCO₂e/m²/year). Country-specific national averages apply when EPC grade is unknown.

Personal Loans & Cards
Physical activity data is unavailable for unsecured consumer credit. PCAF mandates the spend-based approach using average household consumption emission intensities. These carry DQ Score 5 (lowest tier).

Vehicle Emissions
ICE: 2.3 tCO₂e/yr | Hybrid: 1.3 tCO₂e/yr | EV: 0.4 tCO₂e/yr (includes upstream electricity generation per national grid mix).

Disclaimer — This tool uses PCAF default factors. Institutions should use asset-specific activity data where available to improve DQ scores. Not a substitute for a formal PCAF-aligned emissions audit by a qualified practitioner.