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Structure & Control

Governed by design.
Built for scrutiny.

Financed emissions reporting is not a calculation problem.
It is an accountability problem.

Peercarbon exists to ensure that climate-related disclosures remain consistent, explainable, and defensible inside real banking environments — where standards evolve, data is imperfect, and scrutiny increases over time.

// Governance is enforced by system design, not policy reminders.

The governance principle

Institutional judgment remains human.

System logic remains governed.

Peercarbon does not override credit policy, investment judgment, or risk committee decisions.

It standardizes how climate-related logic is applied to portfolio data — and preserves incontrovertible proof of how each output was produced.

Architecture

Governance by architecture

While portfolio composition, asset mix, and methodology choices differ, the control structures do not.

Peercarbon standardizes governance across:

  • methodology selection
  • change approval
  • data lineage
  • audit evidence

This ensures consistency without forcing uniformity.

Control Layer 01

Identity & access control

No hidden changes. No informal overrides.

Peercarbon operates within institutional governance structures. Controls include:

  • strict separation between data operators, reviewers, and approvers
  • role-based access for configuration versus approval
  • restricted modification of approved rule sets

Result: Accountability is provable, not assumed.

Control Layer 02

Methodology lock

Explicit selection. Approved application. Reproducible outputs.

Financed emissions reporting becomes risky when methodologies shift silently or inconsistently across teams. Peercarbon enforces:

  • explicit methodology selection per asset class and reporting scope
  • documented assumption hierarchies and proxy rules (PCAF-aligned)
  • reproducible outputs bound to the exact methodology version used

Result: Institutions can explain not only what was reported, but why it was reported that way.

Control Layer 03

Data lineage & traceability

Every output traces back to a source exposure.

Outputs fail under scrutiny when lineage is unclear or incomplete. Peercarbon preserves:

  • traceability from outputs to source exposure identifiers
  • full transformation history across normalization and attribution
  • explicit visibility of missing data and uncertainty

Result: Outputs remain inspectable under deep review.

Control Layer 04

Change management

Standards evolve. History must not collapse.

Climate standards change faster than audit cycles. Without formal change control, each reporting period becomes a rebuild. Peercarbon enforces:

  • version-controlled methodology configurations per reporting period
  • approval workflows before rule sets are modified
  • immutable records of change authority

Result: Historical defensibility is preserved even as standards evolve.

Control Layer 05

Audit readiness

Evidence is produced as the system runs.

Audit failures rarely stem from intent. They stem from missing proof. Peercarbon supports audit readiness through:

  • immutable audit trails capturing all methodology and version events
  • exportable evidence packs aligned to reporting periods
  • explicit documentation of assumptions and data quality treatment

Result: Audit preparation shifts from reconstruction to retrieval.

Long-term Value

Governance that compounds.

Once governance structures are established, subsequent reporting cycles require progressively less effort.

The system retains institutional memory:

  • / prior methodology decisions
  • / historical assumptions
  • / change rationale

This reduces rework, manual intervention, and dependency on individual knowledge.

Governance improves with use.

Year 1
Setup Cost
Year 3+
Strategic Advantage

What this prevents

Undocumented Logic Drift

Silent changes that surface only under audit.

Irreproducible History

Outputs that cannot be reconstructed across periods.

Inconsistent Application

Different proxies applied by different teams or branches.

Audit Collapse

Disclosures that fail under sustained questioning.

The Outcome

Institutional confidence,
by design.

Logic remains consistent History remains intact Accountability remains provable

Peercarbon does not replace institutional judgment. It protects it.

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