的 2021 United Nations 气候 Change Conference came to a close as an 全球气候恢复的拐点, with the urgency for action highlighted by the groundswell of demands for leaders to walk the talk by taking measurable steps to avert the climate emergency.
的 big players in finance are stepping up to this challenge. 马克·卡尼, 联合国气候行动和融资特使, 他说:“你今天听到的是钱在这里, 但这笔钱需要净零平衡项目. 的re’s a way to turn this into a very powerful virtuous circle, and that’s the challenge.”
How can business seize these opportunities and deliver on the net-zero solutions that investors want to see? 他们在实现这种良性循环中发挥了什么作用? Cutting through the hodgepodge of announcements and acronyms, the implications of COP26 are clear – we are closer to our vision of a world where all financial capital is mobilized to support sustainable development.
GFANZ: the financial system wants to reward sustainable business
More than 450 firms representing USD $130 trillion in assets have been brought together by the 格拉斯哥零净值金融联盟 (GFANZ), a forum for financial institutions to accelerate the transition to a net-zero global economy.
In addition to reporting their progress and financed emissions annually, GFANZ will support defining net zero pathways for key sectors, seek to align on transition planning for corporates and financial institutions, and devise a sector-wide plan to mobilize capital needed for decarbonization in emerging markets.
快速将:
- 的 活动 of the GFANZ have implications for corporates and 首席财务官(cfo), including the need to have clear net zero strategies and providing information on transition plans and progress against them to GFANZ members.
- This should also lead to more consistent requests from investors to corporates on their climate change strategies.
TSVCM: credible voluntary carbon markets play a role in an equitable transition
COP26 also saw progress made in scaling up credible voluntary carbon markets, 企业通过购买碳补偿来实现企业目标. 有信誉地完成, voluntary carbon markets could unlock finance to help achieve Nationally Determined Contributions, 特别是在发展中国家, 达到1.5°C的未来.
的 negotiations resulted in clarifying the structure of an international carbon market as outlined by Article 6 of the Paris Agreement, including the creation of a verification system that avoids double-counting of emission reductions between countries. 身体就像 扩大自愿碳市场工作组 (TSVCM) will also strengthen the governance of voluntary carbon markets.
快速将:
- Increased confidence and trust in carbon markets are an important lever in fast-tracking 自然气候解决方案 在实现零净值的竞赛中.
- What will be critical moving forward is ensuring that voluntary carbon markets use aligned standards, accounting and inventories as those used by compliance markets.
ISSB & TCFD: sustainability reporting on the road to global standardization & 强制性信息披露
推出 国际正规博彩十大网站排名标准委员会 (ISSB) is a significant development towards a global baseline on sustainability reporting focused on enterprise value creation. 在国际财务报告准则基金会的管理下, the ISSB will also merge with the Value Reporting Foundation (which itself was a merger of two initiatives, the IIRC and SASB) and the 气候 Disclosure Standards Board.
Two prototypes from the Technical Readiness Working Group have been released. 的 气候标准样机 draws on existing standards and best practice, particularly from the 气候相关财务披露特别工作组 (TCFD). 第二个原型出现了 general requirements for sustainability-related financial information，这也是基于TCFD的结构.
快速将:
- Business leaders have a critical role engaging in advisory roles and public consultations to support the development of the ISSB standards, 本署成员透过 首席财务官网络. 的 ISSB will underpin sustainability reporting initiatives by serving as a global baseline, on top of which jurisdictions can add additional regulatory requirements by a “building blocks” approach.
- Moves towards mandatory TCFD reporting are progressing in many jurisdictions and investor interest is growing. WBCSD members can prepare through participating in and looking at our TCFD编制者论坛，场景和准备 活动.
