Greenhouse gas management and related activities – Framework including principles and requirements for assessing and reporting investments and financing activities related to climate change<\/p>\n","protected":false},"excerpt":{"rendered":"
This document specifies a general framework, including principles, requirements and guidance for assessing, measuring, monitoring and reporting on investments and financing activities in relation to climate change and the transition into a low-carbon economy. The assessment includes the following items:
\n\u2014 the alignment (or lack thereof) of investment and financing decisions taken by the financier with low-carbon transition pathways, adaptation pathways, and climate goals;
\n\u2014 the impact of actions through the financier\u2019s investment and lending decisions towards the achievement of climate goals in the real economy, i.e. mitigation (greenhouse gas emissions) and adaptation (resilience);
\n\u2014 the risks to owners of financial assets (e.g. private equities, listed stocks, bonds, loans) arising from climate change.
\nTo support the financier\u2019s assessment of the impact of investment and lending decisions, this document provides guidance for the financier on how to:
\n\u2014 set targets and determine metrics to be used for tracking progress related to the low-carbon transition pathways of investees;
\n\u2014 determine low-carbon transition and adaptation trajectories of investees;
\n\u2014 document the causality or linkage between its climate action and its outputs, outcomes and impacts.
\nThis document is applicable to financiers, i.e. investors and lenders. It guides their reporting activities to the following third parties: shareholders, clients, policymakers, financial supervisory authorities and non-governmental organizations.<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":""},"product_brand":[],"product_cat":[175],"product_tag":[],"class_list":["post-164397","product","type-product","status-publish","product_cat-tse","first","instock","purchasable","product-type-simple","entry","content-bg","loop-entry"],"taxonomy_info":{"product_cat":[{"value":175,"label":"TSE"}]},"featured_image_src_large":false,"author_info":[],"comment_info":"","_links":{"self":[{"href":"https:\/\/onlinestandart.com\/en\/wp-json\/wp\/v2\/product\/164397","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/onlinestandart.com\/en\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/onlinestandart.com\/en\/wp-json\/wp\/v2\/types\/product"}],"wp:attachment":[{"href":"https:\/\/onlinestandart.com\/en\/wp-json\/wp\/v2\/media?parent=164397"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/onlinestandart.com\/en\/wp-json\/wp\/v2\/product_brand?post=164397"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/onlinestandart.com\/en\/wp-json\/wp\/v2\/product_cat?post=164397"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/onlinestandart.com\/en\/wp-json\/wp\/v2\/product_tag?post=164397"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}