隨著全球污染問題日益嚴重，許多國家達成共識，認為必須有一些解決方案和指南來調整目前的問題。因此，於2015年形成了一個國際科學共識。為了防止氣候損害不斷增加，全球人為排放的二氧化碳必須在2030年前降低45％，並在2050年前達到淨零排放。因此，成立了一個名為「碳會計金融合作夥伴關係」的全球聯盟。這個組織的目標是提供科學方法，協助金融機構評估其融資活動所產生的碳排放。研究是通過利用PCAF最新報告提供的公式進行的。研究的限制在於與融資活動相關的數據並未公開，因為其中大部分被認為是機密的，且並非所有公司都在進行碳排放披露，而且台灣目前只能在有限的資訊下進行接觸，因為該政策將僅在2023年末開始實施法律。總結而言，碳會計金融合作夥伴關係使得銀行能夠更準確地評估其客戶和投資公司的碳足跡。這將影響他們的貸款決策、風險評估和價格策略，並有助於管理環境風險，提升其投資組合的可持續性。

As the global pollution problem become more severe, many countries came to agreement that there must be some solutions and guideline to adjust the current issue. Therefore, in 2015, there is an international scientific consensus. In order to prevent the increasing climate damages, global net human-caused emissions of carbon dioxide must decline 45 percent from 2010 levels by 2030 and reaching net zero around 2050. Hence, A global alliance called Partnership for Carbon Accounting Financial is formed.
The organization aimed to provide scientific way to assist the financial institutions to evaluate financial emission produce by their financing activities. The research is conducted by utilizing the given formula provided by PCAF latest report. limitations of this research are data related to financing activities are not disclosed since most of them are considered to be confidential, not all the companies are working in progress under the carbon emissions disclosure and limited information can be approach in Taiwan since it is recently happening and will only enforce by law starting ending of the 2023.
In conclusion, PCAF can enable banks to more accurately assess the carbon footprint of their clients and investee companies. This can impact their lending decisions, risk assessments, and pricing strategies, and can help to manage environmental risks and enhance the sustainability of their portfolio.

1. United Nations. (n.d.). The Paris Agreement | United Nations. https://www.un.org/en/climatechange/paris-agreement.
2. United Nation Climate Change. (n.d.). What is the Paris Agreement? https://unfccc.int/process-and-meetings/the-paris-agreement.
3. Admin, W. (2022). Partnership for Carbon Accounting Financials. Open Risk Manual. https://www.openriskmanual.org/wiki/Partnership_for_Carbon_Accounting_Financials
4. Admin, W. (2022c). PCAF Methodology. Open Risk Manual. https://www.openriskmanual.org/wiki/PCAF_Methodology
5. New Standard Developed to Help Financial Industry Measure and Report Emissions | GHG Protocol. (2021, March 19). https://ghgprotocol.org/blog/new-standard-developed-help-financial-industry-measure-and-report-emissions