Agrifood: a 300 tCO2e worked example
BII Module 10, Guidance 8a and 8b, Table 12
Source: British International Investment, Guidance 8b, Table 12: Agrifood Inc. Faithful table transcription; example values are not current emissions factors.
Agrifood Inc. | BII source example

00:00:00 Start with the source example
Guidance eight uses Agrifood Incorporated as its worked example. Start with a defined loans and investments boundary, then collect financing, revenue and enterprise value.

00:00:12 Match the emissions factor to its unit
The dairy sector factor is one point five tonnes of carbon dioxide equivalent per thousand dollars of revenue. Two million dollars therefore represents two thousand units.

00:00:25 Estimate annual client emissions
Multiply two thousand revenue units by one point five. Estimated annual client emissions are three thousand tonnes. These are client emissions before financing attribution.

00:00:38 Calculate the attribution factor
Divide the one million dollar financing exposure by Agrifood's ten million dollar enterprise value including cash. The attribution factor is ten percent.

00:00:49 Apply that share to client emissions
Apply ten percent to three thousand tonnes. Financed emissions are three hundred tonnes of carbon dioxide equivalent per year, exactly as in the source example.

00:01:01 Keep the method and data quality visible
Record the boundary, year, factor, sources and data quality. Guidance eight prefers reliable verified client emissions. Its quality scale runs from one, strongest, to five, weakest.

Source: /bii-source-files/Guidance-8-Calculation-of-financed-emissions.docx
Narration: local Windows speech (Microsoft Zira). Music: original locally synthesized piano accompaniment.