How does an insurer count the emissions of the companies it insures?
These are insurance-associated emissions, and PCAF publishes a separate standard for them, covering commercial lines and personal motor. They are reported apart from the insurer's own Scope 1 and 2 and from financed emissions on its investments. Attribute each client's emissions by premium share.
Three separate figures
- Own operations: offices, travel, IT.
- Investments: financed emissions, Category 15.
- Underwriting: insurance-associated emissions, reported separately.
Data
Use client-reported emissions where you have them and sector estimates elsewhere, with a data quality score.
What Senseible does here
Senseible turns a borrower's own bills and invoices into dated, fingerprinted emission records, so a lender can use measured data in place of sector averages wherever the borrower shares it.
Sources: PCAF, Partnership for Carbon Accounting Financials, GHG Protocol Corporate Value Chain (Scope 3) Standard
Last reviewed 2026-10-22.