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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Greenhouse gas management and related activities — Framework including principles and requirements for assessing and reporting investments and financing activities related to climate change是国际标准化组织(International Organization for Standardization，简称ISO)于2021-05发布的ISO标准，适用于全球范围。

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

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 and adaptation trajectories of investees;

— document the causality or linkage between its climate action and its outputs, outcomes and impacts.

This document is applicable to financiers, i.e. investors and lenders. It guides their reporting activities to the following third parties: shareholders, clients, policymakers, financial supervisory authorities and non-governmental organizations.

2 Normative references

There are no normative references in this document.

3 Terms and definitions

For the purposes of this document, the following terms and definitions apply.

ISO and IEC maintain terminological databases for use in standardization at the following addresses:

— ISO Online browsing platform: available at https://w ww. iso. org/o bp

— IEC Electropedia: available at http://w ww.e lectropedia .org/

3.1

climate goals

international long-term goals based on mitigation and adaptation priorities

Note 1 to entry: International climate goals are defined under the Paris Agreement.

Note 2 to entry: The Paris Agreement defines the following mitigation and adaptation goals: a) holding the increase in the global average temperature to well below 2 °C above pre-industrial levels and pursuing efforts to limit the temperature increase to 1,5 °C above pre-industrial levels, recognizing that this would significantly reduce the risks and impacts of climate change (3.2); b) increasing the ability to adapt to the adverse impacts of climate change and foster climate resilience (3.5) and low greenhouse gas emissions development, in a manner which does not threaten food production; c) making finance flows aligned with a pathway towards low greenhouse gas emissions and climate-resilient development.

[12]

[SOURCE: Paris Agreement , Article 2.1]

3.2

climate change

change in climate that persists for an extended period, typically decades or longer

[15]

[SOURCE: Intergovernmental Panel on Climate Change (IPCC) , modified]

3.3

climate change mitigation

human intervention to reduce the emission sources or enhance the sinks of greenhouse gases (GHGs)

[SOURCE: ISO 14080:2018, 3.1.2.1, modified — The word “emission” has been added to the definition.]

3.4

climate change adaptation

adaptation to climate change

process of adjustment to actual or expected climate and its effects

EXAMPLE Changes to human infrastructure and/or some natural systems to reduce the impacts of increased/decreased rainfall, higher temperatures, scarce water or more frequent storms.

Note 1 to entry: In human systems, adaptation seeks to moderate or avoid harm to human livelihoods or exploit beneficial economic opportunities (3.13).

Note 2 to entry: In some natural systems, human intervention can facilitate adjustment expected climate and its effects.

[SOURCE: ISO 14090:2019, 3.1, modified — The term “climate change adaptation” has been made the preferred term, the example has been added, and “to human livelihoods” and “economic” have been added to Note 1 to entry.]

3.5

resilience

adaptive capacity (3.6) of an organization in a complex and changing environment

[15]

Note 1 to entry: Intergovernmental Panel on Climate Change (IPCC) defines resilience as “capacity of social, economic, and environmental systems to cope with a hazardous event or trend or disturbance, responding or reorganizing in ways that maintain their essential function, identity and structure, while also maintaining the capacity for adaptation, learning and transformation”.

[SOURCE: ISO Guide 73:2009, 3.8.1.7, modified — Note 1 to entry has been added.]

3.6

adaptive capacity

ability of systems, institutions, humans and other organisms to adjust to potential damage, to take advantage of opportunities (3.13) or to respond to consequences

[15]

[SOURCE: Intergovernmental Panel on Climate Change (IPCC) ]

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