Den franske finanskoncern BNP Paribas har i en guide beskrevet, hvordan investorer kan udvikle klimabenchmark i henhold til EU´ action plan for sustainable finance, der forventes vedtaget næste år. EU-Reguleringsforslaget fastlægger en metode til design af benchmarks, der er tilpasset specifikke forudbestemte klimamål for hhv. et ”Paris Aligned Benchmarks (EU PAB)” og et ”EU Climate Transition Benchmarks (EU CTB).”
I den detaljerede guide skriver BNP bl.a., at ”We expect benchmark providers to create a new family of sustainable benchmarks that will comply with the EU Climate Benchmark report, or disclose and explain differences in their methodology. Pension funds are also likely to find the benchmarks useful when making capital allocation decisions and demonstrating their alignment to a low carbon economy.”
Videre skriver BNP, at “The climate benchmark standards are one of the four key pillars that support the EU’s Sustainable Finance Action Plan, which seeks to promote investment in the sustainable finance market via the EU’s financial policy framework.
- EU Green Bond Standard (EU-GBS): Voluntary standard that emphases transparency and comparability, in order to reduce risk and create further demand in the green bond market.
- EU Taxonomy: Creates universal standards and SBT for measuring green business activities.
- Corporate disclosure: Advice on increasing transparency and standardising reporting on investment in sustainable finance.”
Læs guiden her:
