I sidste uge delte Den Europæiske Centralbank (ECB) detaljer om, hvordan virksomhedsobligationer i bankens portefølje skal blive mere klimavenlige.
Fra 1. oktober 2022 vil køb af obligationer i virksomheder hælde mod klimavenlige obligationer. Dette vil ECB udføre ved at introducere klimascore for deres beholdning og fremtidige køb.
Disse tiltag vil ifølge ECB understøtte den grønne omstilling af økonomien i overensstemmelse med EU’s klimaneutralitetsmål.
ECB gennemgår, hvordan klimascore vil udarbejdes:
“1. The backward-looking emissions sub-score is based on issuers’ past emissions. It looks at how companies perform compared with their peers in a specific sector as well as compared with all eligible bond issuers. Those performing better receive a better score.
2. The forward-looking target sub-score is based on the objectives set by issuers to reduce their greenhouse gas emissions in the future. Companies with more ambitious decarbonisation targets receive a better score. This incentivises them to reduce their emissions.
3. The climate disclosure sub-score is based on the assessment of issuers’ reporting of greenhouse gas emissions. Those issuers with high-quality disclosures receive a better score. This incentivises bond issuers to improve their climate-related disclosures.”
Læs mere her.