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Where should financed emissions reporting start?

1111 questions from 157 articles available in English.

Start by mapping your portfolio by PCAF asset class and identifying the largest issuers by value, which account for most of the footprint. For this subset, obtain published scope 1+2+3 emissions and apply the EVIC formula. An initial estimate for the 20% of holdings accounting for 80% of the portfolio already gives a usable order of magnitude, to refine later. The initial aim is a management tool, rather than methodological perfection.

Read the source article: An investment fund's GHG emissions: the PCAF method