This white paper explains the PCAF measurement standard for insurance‑associated greenhouse gas emissions and its role in advancing consistent climate reporting across the financial industry. It outlines how insurers can measure, attribute, and disclose emissions linked to their underwriting and investment activities using standardized methodologies. Published in November 2022, the paper places insurance‑associated emissions within the broader PCAF global framework, aligning with net‑zero and climate risk management goals. It highlights the importance of transparency, comparability, and data quality to support regulatory expectations, stakeholder reporting, and insurers’ transition planning as climate‑related accountability continues to grow.

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