# Methodology Note — CIB ESG Metrics Lab

## Scope
Portfolio analytics case study translating a CIB-style portfolio into financed-emissions
metrics, Scope 1/2/3 attribution, data-quality scoring, simplified sector pathway
alignment and transaction-level marginal-impact analysis.

## Formulas

- Attribution factor = bank exposure / EVIC proxy
- Financed emissions = attribution factor × company emissions (Scope 1/2/3)
- Portfolio intensity = total financed emissions / total exposure
- Weighted data quality = Σ(score × exposure) / total exposure
- Transition plan coverage = exposure with credible or partial plan / total exposure
- Alignment ratio = actual intensity / simplified sector 2030 target intensity

## Data quality scoring
Simplified 1–5 scale inspired by financial-carbon-accounting data-quality practices.
1 indicates stronger reported data; 5 indicates more modelled estimates.

## Pathway model
Simplified pathway used for analytical classification only. Does not
reproduce official IEA sector models.

## Claim boundaries
- Non-confidential model data only — no real company, bank or client data.
- PCAF-inspired attribution logic — not PCAF-compliant.
- Scenario-based analytical outputs — not a credit decision, not investment advice,
  not a regulatory disclosure tool.