Attribution approach application under SDA for real estate loans and investments

Hi there,

we have a question surrounding the attribution approach applied under SDA when calculating the emission intensity of real estate loans and investments.

When following the instructions to calculate the emission intensity for the portfolio and thus applying the attribution approach both in the numerator and denominator they end up cancelling each other out. Hence, our result with be the same, regardless of whether or not we apply the attribution approach…

Could you please give some indication on what the aim would be to apply the attribution approach and maybe share an example of how the emission intensity of a portfolio will differ, when you do/do not apply the attribution approach (the examples in the FI guide do not specify this in more detail…

Kind regards

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