The PCAF report – where a.s.r. has been making an active contribution to various working groups for years - aims to provide the financial sector with guidelines and guidance in the implementation of GHG accounting (measuring ''Greenhouse Gases'') for its financing and investments. This report provides insight into the most recent developments regarding the implementation of GHG accounting in the Dutch market and various parties – including a.s.r. – also what the biggest advantages, bottlenecks and next steps for GHG accounting are.