Globally recognized.
Governed for scrutiny.
Peercarbon translates global climate reporting frameworks into governed, operational logic that can withstand real institutional scrutiny inside African banking systems.
This page clarifies alignment, scope, and boundaries — not to teach standards, but to ensure disclosures remain defensible as interpretations evolve.
PCAF Global Standard
The Global GHG Accounting and Reporting Standard for the Financial Industry.
Used for asset-class specific attribute logic and data quality scoring.
GHG Protocol
Corporate Value Chain (Scope 3) Standard, Category 15 (Investments).
Foundational accounting principles for boundary setting and scope.
ISO 14064-3
Specification with guidance for the validation and verification of greenhouse gas assertions.
Ensures the system produces verifiable, audit-ready outputs.
What 'Aligned' Means
"Aligned" means formula-level adherence to published methodologies, with no discretionary deviation.
Requirements for Alignment
Asset-Class Specificity
Methodology must be selected per asset class, not applied broadly across a portfolio.
Transparent Attribution
Attribution factors must be calculated exactly as defined by the standard (e.g., Outstanding / EVIC).
Data Hierarchy Enforcement
If primary data is missing, the system must force the use of governed proxies in the correct order of preference.
Methodology Governance
We govern the application of standards, not just the output. This ensures that when standards change, your historical data remains interpretable.
- Version control of methodology logic
- Change management audit trails
- Explicit proxy selection logging
- Immutable calculation records
Key Regulatory Milestones
As frameworks evolve, financial institutions face increasing pressure to provide transparent, defensible data.
International Milestones
TCFD
Recommends disclosure of transition risk, physical climate risk, and financed emissions. Already adopted in global markets.
IFRS S2
Explicitly focused on climate-related disclosures, transition risk, and financed emissions as part of risk management.
EU Taxonomy
Requires disclosure of portfolio green credentials, climate risk exposure, and financed emissions.
African Context
Kenya Green Finance Taxonomy
Outlines needs for climate risk disclosures aligned with Kenya's green finance agenda.
South Africa's National Climate Change Bill
Will require climate risk disclosures. Peercarbon supports SA banks with aligned data and reporting.
Nigeria's Central Bank Guidelines
Green bond guidelines and disclosure requirements. Peercarbon aligns with these national guidelines.
The Disclosure Timeline
PCAF Global Standard v3 published
IFRS S1/S2 published, voluntary adoption begins
EU CSRD requires Scope 3 disclosure for large companies
African regulators signaling intent to adopt IFRS S2
Kenya, South Africa, Nigeria moving toward mandatory disclosure
Regulatory timelines shift. Direction doesn't.
Financed emissions disclosure is becoming mandatory. The only question is when. Peercarbon provides calculation infrastructure now—so you're not scrambling when the deadline arrives.
Why this matters now
As standards mature and scrutiny increases, institutions face a growing risk:
disclosures that were once acceptable become indefensible under
review.
Peercarbon is designed to prevent that failure mode.
By governing how standards are applied,
versioned, and preserved, the platform ensures that:
- prior disclosures remain interpretable
- assumptions remain explicit
- accountability remains intact
Governance philosophy
Peercarbon is not a software vendor layering features on top of frameworks.
It is an infrastructure provider, building the operating layer that allows African financial institutions to engage global standards without losing control, clarity, or defensibility.
Meet the Governance