标准编号：ISO 14097:2021
中文名称：温室气体管理和相关活动 框架，包括评估和报告气候变化相关投资和融资活动的原则和要求
英文名称：Greenhouse gas management and related activities — Framework including principles and requirements for assessing and reporting investments and financing activities related to climate change
发布日期：2021-05
标准范围
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.
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