# How does an insurer count the emissions of the companies it insures?

Canonical: https://senseible.earth/answers/insurance-associated-emissions-pcaf

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.

- [Bank charges and insurance](https://senseible.earth/answers/bank-charges-and-insurance-scope-3)
- [Parametric heat insurance](https://senseible.earth/answers/parametric-heat-insurance-msme-india)

Sources: [PCAF, Partnership for Carbon Accounting Financials](https://carbonaccountingfinancials.com), [GHG Protocol Corporate Value Chain (Scope 3) Standard](https://ghgprotocol.org/corporate-value-chain-scope-3-standard)

Last reviewed 2026-10-22.