Financed Emissions under ASRS: A Deep Dive into Scope 3 Category 15

Financed emissions under Scope 3 category 15 represent one of the most technically demanding areas of Australian climate reporting. For many entities, they are also among the most material.

Under the GHG Protocol, category 15 captures Scope 3 emissions associated with a reporting entity’s investments and financing activities (where those emissions are not already included in Scope 1 or Scope 2). For banks, asset owners, insurers and corporates with investment exposure, this means reporting the proportional Scope 1 and Scope 2 emissions of their investees and financed projects.

This webinar provides a practical, Australian-context deep dive into how Scope 3 category 15 should be applied under the GHG Protocol, and how the Partnership for Carbon Accounting Financials (PCAF) standard can be used as the primary methodology to calculate financed emissions in a way that is consistent, transparent and assurance-ready.

Led by Dr Arne Geschke, Co-Founder and Chief Data Officer at Fair Supply, the session focuses on how entities can move from high-level screening to defensible financed emissions estimates, while building a foundation for ongoing climate risk assessment and due diligence.

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What we’ll cover

• What financed emissions are
• What category 15 is and where it sits across Scope 1, 2 and 3 under the GHG Protocol and AASB S2
• How financed emissions are allocated using proportional share of equity or debt
• How to calculate financed emissions using PCAF, from portfolio screening to asset-class methods
• How financed emissions support AASB S2 reporting, including materiality, scenario analysis and transition planning

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Who this session is for

This session is designed for sustainability and ESG leaders, finance, risk and strategy teams, and organisations with investment or financing exposure, including banks, asset owners, insurers, superannuation entities and corporates. It will also be relevant for procurement and due diligence teams supporting capital allocation, investment governance and climate-related financial reporting under AASB S2.

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Can’t attend live?

Register anyway and we’ll send you the recording and resources after the session.