ISO/TC 207/SC 7
| Projekta Nr. | ISO 14097:2021 |
|---|---|
| Nosaukums | <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> <ul> <li>the alignment (or lack thereof) of investment and financing decisions taken by the financier with low-carbon transition pathways, adaptation pathways, and climate goals;</li> <li>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);</li> <li>the risks to owners of financial assets (e.g. private equities, listed stocks, bonds, loans) arising from climate change.</li> </ul> <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> <ul> <li>set targets and determine metrics to be used for tracking progress related to the low-carbon transition pathways of investees;</li> <li>determine low-carbon transition and adaptation trajectories of investees;</li> <li>document the causality or linkage between its climate action and its outputs, outcomes and impacts.</li> </ul> <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> |
| Reģistrācijas numurs (WIID) | 72433 |
| Darbības sfēra | <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> <ul> <li>the alignment (or lack thereof) of investment and financing decisions taken by the financier with low-carbon transition pathways, adaptation pathways, and climate goals;</li> <li>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);</li> <li>the risks to owners of financial assets (e.g. private equities, listed stocks, bonds, loans) arising from climate change.</li> </ul> <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> <ul> <li>set targets and determine metrics to be used for tracking progress related to the low-carbon transition pathways of investees;</li> <li>determine low-carbon transition and adaptation trajectories of investees;</li> <li>document the causality or linkage between its climate action and its outputs, outcomes and impacts.</li> </ul> <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> |
| Statuss | Atcelts |
| ICS grupa | 03.060 13.020.20 |