ISO/TC 207/SC 7
| Project No. | ISO 14097:2021 |
|---|---|
| Title | <p>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:</p> <p>— the alignment (or lack thereof) of investment and financing decisions taken by the financier with low-carbon transition pathways, adaptation pathways, and climate goals;</p> <p>— the impact of actions through the financier’s investment and lending decisions towards the achievement of climate goals in the real economy, i.e. mitigation (greenhouse gas emissions) and adaptation (resilience);</p> <p>— the risks to owners of financial assets (e.g. private equities, listed stocks, bonds, loans) arising from climate change.</p> <p>To support the financier’s assessment of the impact of investment and lending decisions, this document provides guidance for the financier on how to:</p> <p>— set targets and determine metrics to be used for tracking progress related to the low-carbon transition pathways of investees;</p> <p>— determine low-carbon transition and adaptation trajectories of investees;</p> <p>— document the causality or linkage between its climate action and its outputs, outcomes and impacts.</p> <p>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.</p> |
| Registration number (WIID) | 72433 |
| Scope | <p>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:</p> <p>— the alignment (or lack thereof) of investment and financing decisions taken by the financier with low-carbon transition pathways, adaptation pathways, and climate goals;</p> <p>— the impact of actions through the financier’s investment and lending decisions towards the achievement of climate goals in the real economy, i.e. mitigation (greenhouse gas emissions) and adaptation (resilience);</p> <p>— the risks to owners of financial assets (e.g. private equities, listed stocks, bonds, loans) arising from climate change.</p> <p>To support the financier’s assessment of the impact of investment and lending decisions, this document provides guidance for the financier on how to:</p> <p>— set targets and determine metrics to be used for tracking progress related to the low-carbon transition pathways of investees;</p> <p>— determine low-carbon transition and adaptation trajectories of investees;</p> <p>— document the causality or linkage between its climate action and its outputs, outcomes and impacts.</p> <p>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.</p> |
| Status | Standarts spēkā |
| ICS group | 03.060 13.020.20 |