This report sets out scenarios for the power sector in 2030 as an input to the committee's advice on the fifth carbon budget. The fifth carbon budget sets a limit on UK emissions of greenhouse gases over the period 2028 to 2032. The scenarios discussed in this paper set out possible futures for the UK power sector, and are not intended to set out a prescriptive path.
This paper presents a global assessment of the vulnerability of the world’s current hydropower and thermoelectric power-generation system to changing climate and water resources, and test adaptation options for sustainable water–energy security during the twenty-first century.
This paper looks at how climate policy risk might propagate through the financial system. It develops a network-based climate stress-test methodology and apply it to large Euro Area banks in a ‘green’ and a ‘brown’ scenario.
Industry Group: Air Freight, Maritime Transportation, Passenger Air Transportation
Research / Insights - 2015
The article quantifies 2 degree pathways for the aviation and shipping sectors, highlighting the need for mitigation measures to be urgently accelerated.
The purpose of this guidance document is to outline the basis for a collaborative engagement on water risks in the agricultural supply chains of investee companies.
This paper guides the individuals who are now completing due diligence on carbon pricing of behalf of their companies. It has been shaped by input from dozens of such companies, as well as other experts who are implementing carbon pricing programmes within companies and/or advocating for government policies in countries around the world. Experiences and insights from others will help more companies become Carbon Pricing Champions and align with the Business Leadership Criteria on Carbon Pricing set by Caring for Climate and partners.
This guide aims to bring together elements of best practice for risk management, to prompt boards to consider how to discharge responsibilities in relation to existing and emerging principal risks faced. It also aims to reflect sound business practice, whereby risk management and internal control are embedded in the business process, and to highlight related reporting responsibilities.
This General Verification Protocol (GVP) presents the verification requirements for The Climate Registry’s voluntary greenhouse gas (GHG) emissions reporting program. This standardized approach defines a verification process that promotes the completeness, consistency, comparability, accuracy and transparency of emissions data reported to The Registry.
Author: Association of Chartered Certified Accountants
Industry Group: All Industry Groups
Guidance / Tool - 2014
This paper is an information guide for businesses interested in understanding natural capital as a business risk and a material issue. It outlines how materiality definitions are changing to include natural capital and encourages business reporting to follow suit. Changes to natural capital is a potential physical risk associated with climate change.
This guide is designed to facilitate preparation, presentation and review of a useful MD&A report in Canada. The purpose of the MD&A is to provide a narrative explanation of how a company has performed in the past, its financial condition and its future prospects, including a discussion of the current and anticipated environment, risks & trends that could impact the company.
The paper describes the Sectoral Decarbonization Approach (SDA), a sector-based target-setting methodology for companies to reduce greenhouse gas emissions in line with the latest scientific scenario that would limit global temperature rise to 2°C above pre-industrial levels.
The SASB develops and maintains sustainability accounting standards that help public corporations disclose financially material information to investors in a cost-effective and decision-useful format. Standards are industry-specific and can be downloaded from their website.