Assessing net-zero metrics for financial institutions
Supporting the monitoring of financial institutions’ commitments
Financial markets need clear information and credible metrics to inform climate-related
investment and financing decisions. This report explores key challenges and opportunities
related to the transparency, specificity and integrity of metrics to support the monitoring
of financial institutions’ net-zero commitments. It provides an assessment of metrics
put forward in five voluntary frameworks, identifies the type of information and metrics
proposed, their common themes and gaps, as well as limitations in underlying methodological
guidance that may hinder financial institutions’ ability to report and disclose metrics.
The report highlights a need both for continued efforts to develop robust metrics
and incentivise improved data disclosure, as well as for international co-operation
to reduce fragmentation and provide further transparency on the scope of metrics and
underlying methodologies.
Available from December 05, 2023
In series:OECD Business and Finance Policy Papersview more titles