To answer the challenges of climate change, a massive reorientation of private and public financing flows is required. The financial sector appears to be a key player to engage the energy transition. One of its first objectives in the context of this low-carbon transition is to have methods and tools to estimate emissions of greenhouse gases (direct and indirect). The estimate of GHG emissions enables the financial sector to better understand and manage its exposure to climate change and to identify development business opportunities related to greenhouse gas emissions. Among the indirect emissions of greenhouse gases in the financial sector, the key issue is to quantify financed emissions, i.e. caused by the detention of a financial asset. The purpose is to present the existing practices for quantifying GHG financed emissions of financial institutions across the two types of existing methodological approaches, to date.