碳会计财务伙伴关系（PCAF）：金融行业的全球温室气体会计及报告准则（英文版）

The GLOBAL GHGACCOUNTING& REPORTINGFOR THE FINANCIAL INDUSTRY Standard2Global GHG Accounting and Reporting Standard for the Financial IndustryThis standard has been reviewed by the GHG Protocol and is in conformance with the requirements set forth in the Corporate Value Chain (Scope 3) Accounting and Reporting Standard, for Category 15 investment activities.Please cite this document as: PCAF (2020). The Global GHG Accounting and Reporting Standard for the Financial Industry. First edition.November 18, 2020The GLOBAL GHGACCOUNTING& REPORTINGFOR THE FINANCIAL INDUSTRY Standard3Global GHG Accounting and Reporting Standard for the Financial IndustryIntroductionCHAPTER 1CHAPTER 2Understand what GHGaccounting isIdentify businessgoalsCHAPTER 3CHAPTER 4Reviewaccounting and reporting principlesand rulesCHAPTER 5Review and apply accounting methodologies for each asset classReport emissionsCHAPTER 6Table of contents Acknowledgements 4 Foreword by the PCAF Steering Committee 6 Foreword by Mark Ca