Български институт за стандартизация
Чрез стандартите - винаги крачка напред

Телефон: +359 2 8174 523, +359 2 8174 504
E-mail: info@bds-bg.org
София 1797, ул. "Лъчезар Станчев" 13, ж.к. "Изгрев"
Главно меню

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
4.05.2021 г.

Главна информация

60.60     4.05.2021 г.

ISO

ISO/TC 207/SC 7

Международен стандарт

03.060     13.020.20  

френски   английски  

Купи

Действащ

Език, на който желаете да получите документа

Обект и област на приложение

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.

Жизнен цикъл

СЕГА

ДЕЙСТВАЩ
ISO 14097:2021
60.60 Публикуван стандарт
4.05.2021 г.

Преглед

Публично са достъпни само информационни части от проекти. За да сте в течение на разработването на стандартите, ще трябва да станете член в съответния технически комитет. Ако сте член, моля, влезте в профила си, като кликнете върху бутона "Вход".

Вход