PCAF loan book workbook for MSME lenders (Excel)
One row per borrower: outstanding amount, total equity plus debt, the borrower's Scope 1 and 2, and a PCAF data quality score from 1 to 5. The formulas work out each attribution factor, the financed emissions and a data quality score for the whole book, weighted by outstanding amount.
For: Credit, risk and ESG teams at banks, NBFCs and factors starting on the financed emissions of an MSME book. Saves you: No formula building and no guessing what each score means: the five scores are written out in plain words beside the book.
Each borrower
| Field | Example | How to fill it |
|---|---|---|
| Borrower and sector | Legal name and sector, as on your books | |
| Outstanding amount | From your loan system, at the reporting date | |
| Total equity plus debt | From the borrower's balance sheet | Use EVIC instead for a listed borrower |
| Borrower Scope 1 and 2 | In t CO2e, for the same year as the balance sheet | Bill-based records give you this figure |
| Data quality score | 1 to 5, with the reason | Own energy bills without outside verification score 2 |
Worked out for you
| Field | Example | How to fill it |
|---|---|---|
| Attribution factor | Outstanding amount divided by total equity plus debt | |
| Financed emissions | Attribution factor times borrower emissions | |
| Book data quality score | Weighted by outstanding amount | Lower is better |
How to use it
- List your borrowers: One row each, with the outstanding amount and the balance sheet figure for the same year.
- Add their emissions: Scope 1 and 2 from the borrower's records. Leave the cell empty when you have nothing yet.
- Score each one: Pick 1 to 5 from the Data quality scores sheet and write why.
- Read the summary: Financed emissions for the book and its weighted score, with the share of outstanding at each score.