PCAF: financed emissions accounting
The global standard for measuring emissions from lending, investment and insurance portfolios. Brazil chapter launched with support from Itaú and Bradesco.
Companies that trust Mangue Tech
Consulting + Platform
Operational data becomes auditable ESG indicators.
Specialist consulting that understands PCAF. A platform that automates the calculation, versions the data and exports it in the format the regulator requires.
Consultoria
ESG data and compliance management, with a specialist who knows your sector.
Plataforma
Our own software, automating calculations, indicators and exports.
Auditable reports
GHG inventory, decarbonization plan and reports ready for the auditor.
Less time
Automated collection vs. manual spreadsheet.
Global frameworks
IFRS, CSRD, CBAM, GRI, SASB, GHG, CDP…
Emission factors
IPCC, DEFRA, MCTI, EPA, Ecoinvent.
How Mangue works
4 steps. From diagnosis to an auditable report.
Diagnosis
Find out which ESG risks affect your business and what the regulator will require.
Estrutura
Organized data, defined processes and everything ready for any verification.
Operation
Emission calculations, decarbonization targets and continuous monitoring.
Auditable reports
Active compliance with IFRS, CSRD, CBAM, GRI, SASB and GHG Protocol.
Mangue deliverables for PCAF
Every delivery is a complete package: consultant + platform + auditable report. Click to see how we apply it.
Frameworks we apply
The framework
What it is, and why it matters.
PCAF (Partnership for Carbon Accounting Financials) is the global standard for measuring and reporting greenhouse gas emissions tied to financial portfolios. It covers six asset classes: corporate loans, project finance, commercial real estate, mortgages, motor vehicle loans and listed equity & bonds.
The attribution method links the borrower's emissions to the amount financed, using an attribution factor of financed amount divided by company value. Emissions data comes from the borrower's GHG inventory, or from sector proxies when primary data is not available.
In Brazil, PCAF gained ground as Itaú, Bradesco, BNDES and dozens of institutions joined. CVM 193 (IFRS S2) requires financial institutions to disclose financed emissions, which turns PCAF from good practice into a regulatory requirement.
At scale
When the standard updates, the calculation engine is already up to date.
supported frameworks
GHG Protocol, CSRD, IFRS S2, CDP, GRI, SASB, CBAM, SBCE. One single database.
emission factors
IPCC, DEFRA, MCTI, EPA, Ecoinvent. All versioned, with source, year and gas.
scopes covered
Scopes 1, 2, 3 and biogenic. Operational and financial. Everything goes in.
Aplicabilidade
Who it applies to.
- Commercial and development banks that need to measure emissions in their loan books.
- Asset managers and investment funds that report the carbon footprint of their portfolios.
- Insurers with investment and underwriting portfolios in carbon-intensive industries.
- Credit fintechs looking for ESG differentiation or access to green funding.
- Net-Zero Banking Alliance (NZBA) signatories that need a standard method for portfolio decarbonization targets.
How we deliver
From source to auditor.
We map the portfolio by PCAF asset class, identify the data available (primary vs. estimated) and calculate the data quality score for each class.
We apply attribution and emission factors following the PCAF method, using inventory data from the Mangue platform where the borrowers have it.
We deliver the financed emissions report with a breakdown by industry, asset class and data quality, ready for IFRS S2 disclosure and CDP Financial Services.
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