The Partnership for Carbon Accounting Financials (PCAF) has published a Global Accounting Standard that details the process and methods for measuring financed emissions. PCAF and CDP are working to create clearer linkages in the process to reduce emissions among financial institutions. This session will go in-depth into the PCAF Global Accounting Standard and how a financial institution can implement it in conjunction with CDP's annual disclosure. We will be discussing the long-term outcomes of accounting and disclosure, touching on the implications towards target-setting.