Financed-emissions data structure

1. Why we need a data model

To calculate financed emissions we always answer three questions:

1. Who/what is emitting?
2. How big is my slice of that emitter?
3. How much CO₂ does my slice represent?

Answer 1 lives in emissions data, answer 2 in valuation & exposure data, and answer 3 is the result. The model below stores each piece once, in a reusable way, no matter whether the asset is a listed share, a mortgage, or a sovereign bond.

2. Main building blocks

Concept	Think of it as…	Typical examples
Counterparty	The legal entity or household you finance	Company “Tesla Inc.” or Household #A123
Asset (Exposable)	The thing that causes emissions	A share (security), a property, a vehicle, or a country
Exposure	Your slice of the asset on a given date	“We own 1,000 Tesla shares worth €200 000”
Emission Record	CO₂ numbers for that asset or entity	“Tesla emitted 4.2 MtCO₂e (Scope 1+2) in 2024”
Valuation Record	What the whole asset was worth	“Tesla’s EVIC was €550 bn on 31 Dec 2024”
Financed Emission	The result row	“Our Tesla holding finances 1 529 tCO₂e”
Reference data	Currencies, FX rates, data-provider list	€ ↔ $ rate, “Company-Reported” vs “Modelled”

3. How the pieces connect

4. What’s in the tables (jargon-free)

Table	Key columns you’ll see in reports
companies	Name, country, NACE sector code
households	Anonymised ID, country
securities	ISIN, equity / bond flag, linked company
properties	Address/ID, floor area, energy rating
vehicles	VIN, fuel type
countries	ISO-3 code, name
exposures	Type (share, loan…), outstanding amount, currency, valuation date, contract number & maturity for loans
emission_records	Year, scope (1-3), tCO₂e, data quality score, provider (“Reported” or “Modelled”)
valuation_records	Date, amount, currency, basis (EVIC, appraised value, GDP…)
financed_emissions	Year, scope, attribution factor, financed tCO₂e, reporting currency

5. Two concrete examples

A. Listed-equity holding

Step	Data row	Example value
Asset	securities	ISIN US0378331005 – Apple share
Counter-party	companies	Apple Inc., NACE C-26.30
Your slice	exposures (type = ListedEquity)	1 000 shares, €150 000, valued 31 Dec 2024
Whole-company emissions	emission_records	2024, Scope 1+2 = 47 000 tCO₂e, provider = “Company-Reported”
Whole-company value	valuation_records	31 Dec 2024 EVIC = €2 000 bn
Result	financed_emissions	Attribution factor 0.000075 → 3.5 tCO₂e financed

B. Residential mortgage

Step	Data row	Example value
Asset	properties	Property ID LV-RIG-12345, energy class C
Counter-party	households	Household #H6789, Latvia
Your slice	exposures (type = Mortgage)	Outstanding €120 000 on 31 Dec 2024
Property emissions	emission_records	2024 Scope 1 (gas heating) 2 tCO₂e, provider = “Modelled”
Property value	valuation_records	31 Dec 2024 appraisal €200 000
Result	financed_emissions	Attribution factor 0.60 → 1.2 tCO₂e financed

(Numbers are illustrative only.)