Rebuilding a Regional Bank's Financed Emissions Baseline for PCAF Alignment
A mid-sized regional lender needed a defensible financed emissions baseline across its commercial lending book ahead of its first standalone climate disclosure.
10 April 2026 · 4 min read
The Challenge. A regional commercial bank had calculated a financed emissions estimate for internal purposes but lacked the documentation, data lineage, and consistent PCAF data-quality scoring needed to publish the figure in a standalone climate disclosure — or to defend it under external assurance.
Our Approach. We worked with the bank's credit, finance, and sustainability teams to rebuild the financed emissions calculation from the underlying loan book, mapping each exposure to the appropriate PCAF asset class, documenting data sources and quality scores at the exposure level, and establishing a consistent methodology for sectors where borrower-reported data was unavailable.
The Outcome. The bank published its first PCAF-aligned financed emissions disclosure with full data-quality scoring by asset class, alongside an internal data improvement roadmap identifying which sectors of the portfolio would benefit most from improved borrower engagement. The methodology and supporting documentation were structured to withstand external assurance review in the following reporting cycle.