Standard Swedish standard · SS-ISO 14097:2021

Greenhouse gas management and related activities - Framework including principles and requirements for assessing and reporting investments and financing activities related to climate change (ISO 14097:2021, IDT)

Status: Valid

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Standard Swedish standard · SS-ISO 14097:2021

Greenhouse gas management and related activities - Framework including principles and requirements for assessing and reporting investments and financing activities related to climate change (ISO 14097:2021, IDT)
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Scope
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:


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


—    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);


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


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


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


—    determine low-carbon transition and adaptation trajectories of investees;


—    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.

Subjects

Finances, banking, monetary systems, insurance (03.060) Environmental management systems Environmental management (04.100) Environmental economics (13.020.20)


Buy this standard

Standard Swedish standard · SS-ISO 14097:2021

Greenhouse gas management and related activities - Framework including principles and requirements for assessing and reporting investments and financing activities related to climate change (ISO 14097:2021, IDT)
Subscribe on standards - Read more Dölj
Price: 1 197 SEK
standard ikon pdf

PDF

Price: 1 197 SEK
standard ikon

Paper

Price: 1 915,20 SEK
standard ikon pdf + standard ikon

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Show more Show less

Product information

Language: English

Written by: SIS/TK 207, SIS/TK 207

International title:

Article no: STD-80029991

Edition: 1

Approved: 6/28/2021

No of pages: 56