FIBO & Financed Emissions

FIBO models financial entities, instruments, and contracts as an ontology built around the LEI — the same legal-entity spine as dVeracity's vLEI work. PCAF defines how financial institutions attribute emissions to portfolios. Together they extend e-liability accounting to the financial sector.

EDM Council / PCAF

RoadmapFIBO 2026 / PCAF 3rd Ed.

E-liability accounting is transaction-level carbon bookkeeping; PCAF is how banks consume it and FIBO is the vocabulary they speak. This edge lets verified, entity-anchored emissions data serve financed-emissions reporting — the use case that connects the platform to financial institutions.

Key Facts

FIBO maintainer

EDM Council, quarterly releases

PCAF Part A

Financed Emissions 3rd Edition (Dec 2025)

Entity spine

GLEIF LEI — same anchor as vLEI

PCAF additions

Securitisations, sub-sovereign debt, EER/EAE

Building Blocks

The finance edge combines an ontology, a methodology, and an identity anchor.

FIBO Ontology

Ontology

Legal entities, ownership structures, instruments, and contracts in OWL — loads into the VKG and joins with OFP organizational data via the LEI.

PCAF Attribution

Methodology

The methodology for allocating borrower and investee emissions to financial portfolios, with per-asset-class data-quality scoring.

LEI / vLEI Anchor

Identity

Every FIBO entity and every OFP organization resolves to the same GLEIF-rooted identifier dVeracity already verifies cryptographically.

Integration Flow

OFP Org + LEI

Verified E-Ledger

PCAF Attribution

Financed-Emissions Report

Entity-anchored, verified emissions roll up through PCAF attribution into portfolio-level disclosures.

FIBO PCAF Standard

Part of the Data Models family

See how every standard connects to the Open Footprint canonical core.

All Data Models