15. Investments

Select one of the buttons below to enter your scope 3 category 15 data. There is one option: Purchasing data (dollars or MT eCO2).

Purchasing Data (USD)

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What is included in the investments category?

The investments category includes the emissions from the operation of investments in the reporting year, such as equity and debt investments and project finance, that is not already included in the reporting organization's scope 1 and scope 2 emissions. Organizations that make investments and/or provide financial services should report emissions in the investments category. The GHG Protocol defines four types of financial investments: Equity investments, debt investments, project finance, and managed investments and client services. Investments is category 15 of scope 3.

What options are available in SIMAP for investments data entry?

The Partnership for Carbon Accounting Financials (PCAF) has developed The Global GHG Accounting and Reporting Standard, which provides guidance for the financial industry based on the general guidelines from the Greenhouse Gas Protocol. PCAF's guidance includes three documents: 

  • Part A: Financed Emissions, which provides guidance for the following seven assets classes: Listed equity and corporate bonds; business loans and unlisted equity; project finance; commercial real estate; mortgages; motor vehicle loans; and sovereign debt.
  • Part B: Facilitated Emissions, which provides guidance for estimating greenhouse gas emissions from capital markets transactions.
  • Part C: Insurance-associated Emissions, which provides guidance for estimating greenhouse gas emissions related to insurance 

SIMAP will add more data entry options for the investments category in the future.


GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard