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BSI 20/30386803 DC 2020

$13.70

BS ISO 14097. Framework including principles and requirements for assessing and reporting investments and financing activities related to climate change

Published By Publication Date Number of Pages
BSI 2020 52
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This document specifies a general framework, including principles, requirements and guidance for assessing and reporting investments and financing activities related to climate change. The assessment of these interactions includes the following items:

  • The risks to owners of financial assets (e.g. private equities, listed stocks, bonds, loans) arising from the achievement of climate goals, implementation of climate policies and physical impacts of climate change;

  • The compatibility (or lack thereof)of investment and financing decisions taken by the financier with low carbon transition pathways, adaptation pathways, and climate goals;

  • The impacts of actions through the financier’s investment and lending decisions towards the achievement of climate goals in the real economy: mitigation (GHG emissions) and adaptation (resilience).

To support thefinancier’s assessment of the impacts of investment and lending decisions, this document provides guidance for thefinancier on how to:

  • determine benchmarks for low carbon transition and adaptation pathways of investees;

  • set targets and determine metrics to be used for tracking progress related to low carbon transition pathways of investees;

  • document the causality or linkage between their climate action, its outputs, outcomes and impact.

This document is applicable to financiers, i.e. investors and lenders. It guides their reporting activities to the following third parties: shareholders, clients, policy makers, financial supervisory authorities and non-governmentalorganisations.

BSI 20/30386803 DC 2020
$13.70