A company’s ordinary scope 3 covers 15 categories (purchases, transport, product use, etc.). Financial scope 3 corresponds to just one of these categories, number 15 (Investments), but for a financial organisation it represents most of the footprint. This is precisely the source PCAF calculates: it turns an often-ignored category into a documented, auditable figure. For a complete view of scope 3, see the Bilan Carbone® scope 3 guide.
Read the source article: An investment fund's GHG emissions: the PCAF method