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PCAF updates Financed and Insurance-associated emissions standards
On 2 December 2025, the PCAF issued updates to its Financed emissions (Part A) and Insurance-associated emissions (Part C) standards.
The scope of the Partnership for Carbon Accounting Financials’ (PCAF) Part A: Financed Emissions standard expands new methodologies for Use of Proceeds structures, securitization and structured products, sub-sovereign debt, as well as reporting on undrawn loan commitments. Supplementary guidance to Part A has been issued covering financed avoided emissions and forward-looking metrics.
The updated Part C: Insurance-associated emissions standard includes two new methodologies for treaty reinsurance portfolios and project insurance.