ISO 14097- Standard for Investment, Financing and Climate Change
New standard for assessing and reporting green finance activities
This standard provides a new framework for assessing and reporting investments and financing activities related to climate change, helps financiers assess and report on their actions, and see the real value of their contribution to climate goals.
The framework outlined in the standard specifies the principles, requirements and guidance needed. It is built around the “theory of change” approach, which aims to define what is needed for a long-term impact.
ISO 14097 covers the effects of investment decisions on GHG emissions trends in the real economy, the compatibility of investment and financing decisions with low-carbon transition pathways and climate goals, and the risk on financial value for owners of financial assets (e.g. private equities, listed stocks, bonds, loans) arising from climate goals or climate policies.