This framework focuses principally on the non-physical risks to carbon assets, such as policy, market, and technology risks, associated with carbon and climate change.
Author: International Integrated Reporting Council
Industry Group: All Industry Groups
Research / Insights - 2018
This database contains examples of emerging practice in Integrated Reporting that illustrate how organizations are currently reporting concise information about how their strategy, governance, performance and prospects, in the context of their external environment, leading to the creation of value over the short, medium and long term.
Author: 2° Investing Initiative, UNEP FI, World Resources Institute
Industry Group: All Industry Groups
Guidance / Tool - 2018
This report reviews the strategies and metrics available to investors seeking to measure and improve the climate friendliness of their portfolios, defined as the intent to reduce GHG emissions and aid the transition to a low-carbon economy through investment activities.
This blog considers how the TCFD recommendations can support sustainability experts to elevate the impact of climate volatility onto their Board's agenda.
This document provides guidance on how asset owners can address the coal mining sector in order to align investment portfolios with the Paris Agreement.
This piece of research outlines the key challenges for banks in assessing and disclosing climate change risk as based on initial stages of the UNEP FI project supported by Mercer and Oliver Wyman. The TCFD recommendations are aimed to assess the impact of climate change on bank performance, however, many will face challenges in implementing the recommendations.
This report tracks the progress of RE100 member companies working towards their 100% goals, provides key annual findings of RE100, and gives insights into some of the most critical issues around the role of businesses in future energy markets.
This tool is FTSE Russell's Green Revenues data model, which helps investors understand the global industrial transition to a green and low carbon economy with consistent, transparent data and indexes. This tool has been listed as an example of a climate-related opportunity in the TCFD Final Report Annex.
Author: World Economic Forum, Marsh & McLennan Companies
Industry Group: All Industry Groups
Research / Insights - 2018
This paper highlights the extraordinary pace and variety of change in the world, and the resulting fractures in global cooperation. For businesses, the report raises critical questions about building resilience and adaptability in the face of these seemingly unmanageable risks.
Author: World Business Council for Sustainable Development
Industry Group: All Industry Groups
Guidance / Tool - 2018
As part of their sustainability strategies, companies across the globe are entering into power purchase agreements (PPAs) with renewable energy generators. This paper aims to help address issues surrounding accounting for corporate renewable PPAs.
Author: Four Twenty Seven, Acclimatise, Climate Finance Advisors
Industry Group: Banks, Materials and Buildings
Research / Insights - 2018
This Lenders' Guide provides an overview of the ways in which physical climate risks affect infrastructure investments, including snapshots of both opportunities and risks arising in ten sub-sectors.
This report sets out how firms can move from generalized concerns to analyses, discussions and actions in response to specific threats that may most disrupt their ambitions and operations, and erode most value.