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ISO 14097:2021 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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ISO 14097:2021 Greenhouse gas management and related activities - Framework including principles and requirements for assessing and reporting investments and financing activities related to climate change, 2021
- Foreword
- Introduction
- 1 Scope
- 2 Normative references
- 3 Terms and definitions
- 4 Principles
- 4.1 General
- 4.2 Description of principles
- 4.2.1 Relevance
- 4.2.2 Consistency
- 4.2.3 Completeness
- 4.2.4 Conservativeness
- 4.2.5 Long-term orientation
- 4.2.6 Transparency
- 4.2.7 Verifiability
- 4.2.8 Accuracy
- 4.2.9 Synergy
- 4.2.10 Coherence
- 4.2.11 Ability to influence
- 4.2.12 Effectiveness
- 4.2.13 Evidence-based
- 4.2.14 Goal-oriented
- 4.2.15 Additionality-based
- 5 Framework for disclosing a financier’s climate change risks and opportunities
- 5.1 General
- 5.2 Financier’s business strategy and financial planning over the short, medium and long term
- 5.2.1 Identification of climate change risks and opportunities over the short, medium and long term
- 5.2.2 Financiers’ governance of climate change risks and opportunities
- 5.2.3 Influence of climate change risks on financier’s business and strategy
- 5.2.4 Investees’ climate change risks and opportunities
- 5.3 Targets related to climate change risks and opportunities
- 5.4 Managing climate change risks
- 5.5 Metrics and methodologies used over the short, medium and long term
- 6 Framework for assessing, monitoring and reporting the impact of a financier’s climate action on climate goals
- 6.1 General
- 6.2 Climate strategy and policy
- 6.3 Climate action planning and documentation
- 6.3.1 General
- 6.3.2 Defining attributes of the climate action taken
- 6.3.3 Defining the climate action
- 6.3.4 Expected outputs of the climate action
- 6.3.5 Expected outcomes of the climate action
- 6.3.6 Expected impact of the climate action
- 6.4 Monitoring of the climate action and respective outputs, outcomes and impacts
- 6.4.1 Monitoring plan
- 6.4.2 Documentation of expected outputs, outcomes and impacts
- 6.5 Assessment of the impact of the financier’s climate action
- 6.6 Reporting on the financier’s climate action(s)
- 6.6.1 General
- 6.6.2 Required information
- 6.7 Recommended information
- 6.7.1 General
- 6.7.2 Defining the climate action
- 6.7.3 Expected output of the climate action
- 6.7.4 Expected outcome of the climate action
- 6.7.5 Expected impact of the investee’s actions on the achievement of the climate goals
- 7 Assessing and reporting the GHG emissions associated with the actions of the financier without climate objectives
- 8 Document retention and record-keeping
- 9 Verification and validation
- Annex A (informative) Flow chart of the relationship between Clauses 6 and 7
- Annex B (informative) Indicative list of actions for the financier
- Annex C (informative) Guidance on the selection of scenarios
- Annex D (informative) Guidance on outcome and emissions trajectory quantification
- Annex E (informative) Examples of opportunities, positive impact and sectoral activities associated with climate action
- Bibliography [Go to Page]