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Step-by-Step: Format Investments Data

How to upload your investments data.

Clare avatar
Written by Clare
Updated over 8 months ago

Investments are categorised as a downstream Scope 3 category because providing capital or financing is a service provided by your organisation. This category typically applies to investors and financial institutions.

There are 5 calculation methods currently available to calculate Investment emissions.

  • Motor vehicle loans: Fuel consumption allows you to calculate emissions released by vehicles your company has financed. You will need data on the fuel consumption of these vehicles. This is the recommended calculation method.

  • Motor vehicle loans: Average fuel consumption and distance driven allows you to calculate emissions released by vehicles your company has financed. You will need data on the average fuel consumption of these vehicles. As well as the fuel type and distance travelled during the data period.

  • Economic activity method can be used to calculate emissions associated with loans and investments. To apply this calculation method, you will need data on the investment's asset class, the revenue reported by the investee, and the investee's industry. You will also need data on the outstanding amount, EVIC, and total equity and debt related to the investment or loan.

  • Reported emissions method can be used to calculate emissions associated with loans and investments. To apply this calculation method, you will need data on the investment's asset class and the investees reported emissions. You will also need data on the outstanding amount, EVIC, and total equity and debt related to the investment or loan.

  • Bring Your Own Emissions (BYOE) allows you to upload your own pre-calculated emissions to the Plan A platform.

Step-by-Step Format Fuel Consumption Data (Recommended)

There are several ways to enter your data. Regardless of which method you choose, you must include all required information to ensure accurate emissions calculations. Below, we’ve listed the key data points you need to include.

Column A: start_date

  • The first day of your data period.

  • The suggested date format is YYYY-MM-DD, but check the Accepted Formats article to see a full list of formats you can use.

  • This field is mandatory.

Column B: end_date

  • The last day of your data period. It can be the same as the start date if you are entering data for just one day.

  • The suggested date format is YYYY-MM-DD, but check the Accepted Formats article to see a full list of formats you can use.

  • This field is mandatory.

Column C: location

Column D: facility_name

  • The facility that the respective emissions should be allocated to.

  • Make sure to apply exactly the same names you set here to all the other templates asking for a "facility_name" input.

Column E: value

  • Fuel consumption: the amount of the selected fuel type that was consumed in the given time period.

  • Format: Numbers using periods as decimal separators.

  • This field is mandatory.

Column F: value.unit

  • The measurement unit of the fuel type.

  • For petrol or diesel:

    • l (litres)

    • m3 (cubic meters)

    • gal (gallons)

    • bbl (barrels)

  • For electric vehicles:

    • kWh (kilowatt-hours)

    • MWh (megawatt-hours)

    • GJ (gigajoules)

    • toe (tonne of oil equivalent)

  • This field is mandatory.

Column G: fuel_type

  • Choose from:

    • petrol

    • diesel

    • electricity

  • Please enter one type of fuel per row.

  • This field is mandatory.

Column H: outstanding_amount

  • The current balance of the motor vehicle loan. This is the amount of money that the borrower (debtor) still owes to the lender (creditor).

  • Format: Numbers using periods as decimal separators.

  • You do not need to enter currency information, please enter both the outstanding_amount and value_origination in the same currency.

  • This field is mandatory.

Column I: value_origination

  • The original value of the motor vehicle when the loan was first taken out. This usually matches the vehicle's purchase price, including both the down payment (equity) and the loan amount (debt).

  • If the total value of the motor vehicle at origination is unknown, financial institutions should adopt a conservative approach by assuming 100% attribution. Therefore, you should input a value of '1' in both the outstanding_amount and value_origination columns.

  • Format: Numbers using periods as decimal separators.

  • This field is mandatory.

Step-by-Step Format Average Fuel Consumption and Distance Driven Data

There are several ways to enter your data. Regardless of which method you choose, you must include all required information to ensure accurate emissions calculations. Below, we’ve listed the key data points you need to include.

Column A: start_date

  • The first day of your data period.

  • The suggested date format is YYYY-MM-DD, but check the Accepted Formats article to see a full list of formats you can use.

  • This field is mandatory.

Column B: end_date

  • The last day of your data period. It can be the same as the start date if you are entering data for just one day.

  • The suggested date format is YYYY-MM-DD, but check the Accepted Formats article to see a full list of formats you can use.

  • This field is mandatory.

Column C: location

Column D: facility_name

  • The facility that the respective emissions should be allocated to.

  • Make sure to apply exactly the same names you set here to all the other templates asking for a "facility_name" input.

Column E: value

  • Distance driven: The distance travelled for the given time period and fuel type.

  • Format: Numbers using periods as decimal separators.

  • This field is mandatory.

Column F: value.unit

  • Select the unit of distance driven. Choose from:

    • mi (miles)

    • km (kilometres)

  • This field is mandatory.

Column G: fuel_type

  • The type of fuel.

  • Choose from:

    • petrol

    • diesel

    • electricity

  • Please enter one type of fuel per row.

  • This field is mandatory.

Column H: vehicle_efficency

  • The average fuel consumption for the given time period and fuel type.

  • Format: Numbers using periods as decimal separators (e.g. 7.6).

  • This field is mandatory.

Column I: vehicle_efficency.unit

  • Select the measurement unit for vehicle efficiency.

  • For petrol and diesel vehicles:

    • l/100km (litres per 100km)

    • mpg (miles per US gallon)

    • km/l (kilometres per litre)

  • For electric vehicles:

    • kWh/100km (kilowatt-hour per 100km)

    • mi/kWh (miles per kilowatt-hour)

    • km/GJ (kilometres per Gigajoule)

  • This field is mandatory.

Column J: outstanding_amount

  • The current balance of the motor vehicle loan. This is the amount of money that the borrower (debtor) still owes to the lender (creditor).

  • Format: Numbers using periods as decimal separators.

  • This field is mandatory.

Column K: value_origination

  • The original value of the motor vehicle when the loan was first taken out. This usually matches the vehicle's purchase price, including both the down payment (equity) and the loan amount (debt).

  • Format: Numbers using periods as decimal separators.

  • This field is mandatory.

Step-by-Step: Format Reported Emissions Data

There are several ways to enter your data. Regardless of which method you choose, you must include all required information to ensure accurate emissions calculations. Below, we’ve listed the key data points you need to include.

Column A: start_date

  • The first day of your data period.

  • The suggested date format is YYYY-MM-DD, but check the Accepted Formats article to see a full list of formats you can use.

  • This field is mandatory.

Column B: end_date

  • The last day of your data period. It can be the same as the start date if you are entering data for just one day.

  • The suggested date format is YYYY-MM-DD, but check the Accepted Formats article to see a full list of formats you can use.

  • This field is mandatory.

Column C: location

Column D: facility_name

  • The facility that the respective emissions should be allocated to.

  • Make sure to apply exactly the same names you set here to all the other templates asking for a "facility_name" input.

Column E: value

  • The total sum of all Scope 1, Scope 2, and Scope 3 emissions reported by the investee in kg CO2e.

  • The investee is the company in which a financial institution has loans, equity, or bonds in.

  • Format: Enter numeric values only and use a period as the decimal separator (e.g. 25634.20).

  • This field is mandatory.

Column F: investee_name

  • The name of the investee or issuer.

  • This field is mandatory.

Column G: asset_class

  • The asset class of your investment or loan.

  • Choose from the following options:

    • Listed equity

    • Corporate bonds - Private company

    • Corporate bonds - Public company

    • Business loans - Private company

    • Business loans - Public company

    • Unlisted equity

    • Project finance

  • This field is mandatory.

Column H: outstanding_amount

  • The outstanding amount can differ depending on the asset class.

    • For Listed equity and Corporate bonds, the outstanding amount must align with the denominator (the total value of the company, also known as enterprise value including cash or EVIC).

      • For listed equity, the outstanding amount is the market value of the financial institution's shares. You calculate this by multiplying the market price per share by the number of shares held by the financial institution.

      • For corporate bonds, the outstanding amount is the book value of the debt that the company (the borrower) still owes to the financial institution (the lender). This is the actual debt amount listed on the company's books.

    • For Business loans, the outstanding amount is the total debt that the borrower still owes to the lender.

      • This is calculated as the disbursed loan amount minus any repayments made by the borrower.

      • This amount should be adjusted annually to reflect the remaining debt. As the borrower continues to repay the loan, the outstanding amount decreases, eventually reaching zero when the loan is fully repaid.

    • For Unlisted equity (equity investments in private companies), the outstanding amount is the value of the equity held by the financial institution in the private company.

      • This is calculated by multiplying the financial institution’s ownership share by the total equity of the company, as reflected in the company's balance sheet.

      • Financial institutions should consistently use either the calendar year-end or financial year-end to calculate the outstanding amount.

    • For Project finance, the outstanding amount is the debt or equity provided by the financial institution.

      • For debt: The outstanding amount is the remaining loan value that the borrower still owes, calculated as the disbursed loan amount minus any repayments.

      • For equity: The outstanding amount is the value of the financial institution’s equity stake in the project, calculated by multiplying the institution’s share of the project’s equity by the total equity of the project as reflected in the project’s balance sheet.

  • Format: Enter numeric values only and use a period as the decimal separator (e.g. 25634.20).

  • Please enter the values for 'outstanding_amount', 'evic', and 'total_equity_debt' columns in the same currency. There's no need to specify the currency unit. An attribution factor will be calculated based on the difference between these values.

  • This field is mandatory.

Column I: total_equity_debt

  • Total equity and debt must be reported for investments in the following asset classes:

    • Corporate bonds - Private company

    • Business loans - Private company

    • Unlisted equity

    • Project finance

  • Total equity and debt is the sum of the company's total equity and debt, as reflected on the balance sheet.

  • Format: Enter numeric values only and use a period as the decimal separator (e.g. 25634.20).

  • This field is mandatory when inputting data for the asset classes listed above.

Column J: evic

  • EVIC must be inputted when using the following asset classes:

    • Listed equity

    • Corporate bonds - Public company

    • Business loans - Public company

  • EVIC is the sum of the market capitalisation of ordinary shares at fiscal year-end, the market capitalisation of preferred shares at fiscal year-end, and the book values of total debt and minority interests.

  • No deductions for cash or cash equivalents should be made to avoid negative enterprise values.

  • Format: Enter numeric values only and use a period as the decimal separator (e.g. 25634.20).

  • This field is mandatory when inputting data for the asset classes listed above.

Column K: scope_1

  • The total Scope 1 emissions reported (in kg CO2e) by the investee.

  • Format: Enter numeric values only and use a period as the decimal separator (e.g. 25634.20).

  • This field is optional but recommended as it will provide more detailed insights into your emissions.

Column L: scope_2

  • The total Scope 2 emissions reported (in kg CO2e) by the investee.

  • Format: Enter numeric values only and use a period as the decimal separator (e.g. 25634.20).

  • This field is optional but recommended as it will provide more detailed insights into your emissions.

Column M: scope_3

  • The total Scope 3 emissions reported (in kg CO2e) by the investee.

  • Format: Enter numeric values only and use a period as the decimal separator (e.g. 25634.20).

  • This field is optional but recommended as it will provide more detailed insights into your emissions.

Column N: verified_by

  • The name of the third party who verified the emission data.

  • This field is optional but recommended for auditing purposes.

Step-by-Step: Format Economic Activity Data

There are several ways to enter your data. Regardless of which method you choose, you must include all required information to ensure accurate emissions calculations. Below, we’ve listed the key data points you need to include.

Column A: start_date

  • The first day of your data period.

  • The suggested date format is YYYY-MM-DD, but check the Accepted Formats article to see a full list of formats you can use.

  • This field is mandatory.

Column B: end_date

  • The last day of your data period. It can be the same as the start date if you are entering data for just one day.

  • The suggested date format is YYYY-MM-DD, but check the Accepted Formats article to see a full list of formats you can use.

  • This field is mandatory.

Column C: location

Column D: facility_name

  • The facility that the respective emissions should be allocated to.

  • Make sure to apply exactly the same names you set here to all the other templates asking for a "facility_name" input.

Column E: value

  • The revenue reported by the investee.

  • The investee is the company in which a financial institution has loans, equity, or bonds in.

  • Format: Enter numeric values only and use a period as the decimal separator (e.g. 25634.20).

  • This field is mandatory.

Column F: value.currency

  • The currency your revenue data is in.

  • Format: ISO currency code (EUR, USD, GBP, etc).

  • This field is mandatory.

Column G: investee_name

  • The name of the investee or issuer.

  • This field is mandatory.

Column H: plana_category

  • The Plan A category that your investee is working in. For an overview of all categories, visit: Plan A Categories.

  • This field is mandatory.

Column I: outstanding_amount

  • The outstanding amount can differ depending on the asset class.

    • For Listed equity and Corporate bonds, the outstanding amount must align with the denominator (total value of the company, also known as enterprise value including cash or EVIC).

      • For Listed equity, the outstanding amount is the market value of the financial institution's shares. You calculate this by multiplying the market price per share by the number of shares held by the financial institution.

      • For Corporate bonds, the outstanding amount is the book value of the debt that the company (the borrower) still owes to the financial institution (the lender). This is the actual debt amount listed on the company's books.

    • For Business loans, the outstanding amount is the total debt that the borrower still owes to the lender.

      • This is calculated as the disbursed loan amount minus any repayments made by the borrower.

      • This amount should be adjusted annually to reflect the remaining debt. As the borrower continues to repay the loan, the outstanding amount decreases, eventually reaching zero when the loan is fully repaid.

    • For Unlisted equity (equity investments in private companies), the outstanding amount is the value of the equity held by the financial institution in the private company.

      • This is calculated by multiplying the financial institution’s ownership share by the total equity of the company, as reflected in the company's balance sheet.

      • Financial institutions should consistently use either the calendar year-end or financial year-end to calculate the outstanding amount.

    • For Project finance, the outstanding amount is the debt or equity provided by the financial institution.

      • For debt: The outstanding amount is the remaining loan value that the borrower still owes, calculated as the disbursed loan amount minus any repayments.

      • For equity: The outstanding amount is the value of the financial institution’s equity stake in the project, calculated by multiplying the institution’s share of the project’s equity by the total equity of the project as reflected in the project’s balance sheet.

  • Format: Enter numeric values only and use a period as the decimal separator (e.g. 25634.20).

  • Please enter the values for 'outstanding_amount', 'evic', and 'total_equity_debt' columns in the same currency. There's no need to specify the currency unit. An attribution factor will be calculated based on the difference between these values.

  • This field is mandatory.

Column J: total_equity_debt

  • Total equity and debt must be reported for investments in the following asset classes:

    • Corporate bonds - Private company

    • Business loans - Private company

    • Unlisted equity

    • Project finance

  • Total equity and debt is the sum of the company's total equity and debt, as reflected on the balance sheet.

  • Format: Enter numeric values only and use a period as the decimal separator (e.g. 25634.20).

  • This field is mandatory when inputting data for the asset classes listed above.

Column K: evic

  • EVIC must be inputted when using the following asset classes:

    • Listed equity

    • Corporate bonds - Public company

    • Business loans - Public company

  • EVIC is the sum of the market capitalisation of ordinary shares at fiscal year-end, the market capitalisation of preferred shares at fiscal year-end, and the book values of total debt and minority interests.

  • No deductions for cash or cash equivalents should be made to avoid negative enterprise values.

  • Format: Enter numeric values only and use a period as the decimal separator (e.g. 25634.20).

  • This field is mandatory when inputting data for the asset classes listed above.

Column L: asset_class

  • The asset class of your investment or loan.

  • Choose from the following options:

    • Listed equity

    • Corporate bonds - Private company

    • Corporate bonds - Public company

    • Business loans - Private company

    • Business loans - Public company

    • Unlisted equity

    • Project finance

  • This field is mandatory.

Step-by-Step: Format BYOE Data

There are several ways to enter your data. Regardless of which method you choose, you must include all required information to ensure accurate emissions calculations. Below, we’ve listed the key data points you need to include.

Column A: start_date

  • The first day of your data period.

  • The suggested date format is YYYY-MM-DD, but check the Accepted Formats article to see a full list of formats you can use.

  • This field is mandatory.

Column B: end_date

  • The last day of your data period. It can be the same as the start date if you are entering data for just one day.

  • The suggested date format is YYYY-MM-DD, but check the Accepted Formats article to see a full list of formats you can use.

  • This field is mandatory.

Column C: location

Column D: facility_name

  • The facility that the respective emissions should be allocated to.

  • Make sure to apply exactly the same names you set here to all the other templates asking for a "facility_name" input.

Column E: value

  • Your own emissions in kg CO₂e.

  • Numbers should be formatted using numeric values only and using a dot as the decimal separator (e.g. 25634.20).

  • This field is mandatory.

Optional tags

  • As always, you can add optional columns for company specific tags.

  • Learn more about how tags work: Tag Your Data.

Reminder: It is not Plan A’s responsibility to ensure the calculation of those 3rd parties are in accordance with the GHG Protocol. There is no verification or validation of BOYE emissions through Plan A.

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