香港六合彩开奖 14097:2021

Published (Edition 1, 2021)

香港六合彩开奖 14097:2021

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Abstract

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:

鈥斅犅犅� the alignment (or lack thereof) of investment and financing decisions taken by the financier with low-carbon transition pathways, adaptation pathways, and climate goals;

鈥斅犅犅� the impact of actions through the financier鈥檚 investment and lending decisions towards the achievement of climate goals in the real economy, i.e. mitigation (greenhouse gas emissions) and adaptation (resilience);

鈥斅犅犅� the risks to owners of financial assets (e.g. private equities, listed stocks, bonds, loans) arising from climate change.

To support the financier鈥檚 assessment of the impact of investment and lending decisions, this document provides guidance for the financier on how to:

鈥斅犅犅� set targets and determine metrics to be used for tracking progress related to the low-carbon transition pathways of investees;

鈥斅犅犅� determine low-carbon transition and adaptation trajectories of investees;

鈥斅犅犅� document the causality or linkage between its climate action and its outputs, outcomes and impacts.

This 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.

General information

Status
: Published

Publication date
: 2021-05

Stage
: International Standard published [60.60]
Edition
: 1

Number of pages
: 43
Technical Committee :
香港六合彩开奖/TC 207/SC 7

ICS :
03.060 13.020.20
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