BS EN ISO 14097:2026 PDF

Greenhouse gas management and related activities. Framework including principles and requirements for assessing and reporting investments and financing activities related to climate change

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BS EN ISO 14097:2026

Greenhouse gas management and related activities. Framework including principles and requirements for assessing and reporting investments and financing activities related to climate change

Статус документа:: Действующий
Формат:: Электронный (PDF)
Дата публикации:: 31 июля 2026 г.
ICS:: 03.060
Технический комитет:: CEN
SKU:: BS EN ISO 14097:2026

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Abstract

1 Scope 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 ...

BS EN ISO 14097:2026 PDF

Abstract

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