Reporting Frameworks

Climate related financial risk regulations are firming up all around the world. As climate change increases credit and liquidity risks from both its physical effects and the costly transitional policies created to halt its progress- African banks are expanding their current risk frameworks to explicitly include these risks and leverage green finance opportunities.

This reporting framework provides high level insights into the rapidly evolving landscape of countries and banks leading the charge in green finance commitments and action.

International Sustainability Standards Board (ISSB) of the IFRS Foundation

The ISSB builds on the work of market-led investor-focused reporting initiatives, including the Climate Disclosure Standards Board (CDSB), the Task Force for Climate-related Financial Disclosures (TCFD), the Value Reporting Foundation’s Integrated Reporting Framework and industry-based SASB Standards, as well as the World Economic Forum’s Stakeholder Capitalism Metrics.

SASB

As of August 2022, the International Sustainability Standards Board (ISSB) of the IFRS Foundation assumed responsibility for the SASB Standards. The SASB Standards play an important role in the first two IFRS Sustainability Disclosure Standards, IFRS S1 General Requirements for Sustainability-related Disclosures and IFRS S2 Climate-related Disclosures.

Links: SASB Standards

Task Force on Climate-related Financial Disclosures (TCFD)

Task Force on Climate-related Financial Disclosures (TCFD): The TCFD develops recommendations based on risk assessment, capital allocation, strategic planning, metrics and targets. Thus promoting stakeholders’ understanding of the concentration of carbon-related assets within the financial sector and the financial system’s exposure to climate-related risks.

Links: Website Publications

Climate Disclosures Standard Board (CDSB)

Climate Disclosures Standard Board (CDSB): The CDSB is an international group of business and environmental NGO’s that aims to align the global corporate reporting model, to equate natural capital with financial capital. They offer companies a precision reporting framework for environmental data that assists investors take informed decisions that result in an efficient allocation of capital.

Links: Website Story Publications Discussion Papers

GRI- Global Reporting Initiative

GRI (Global Reporting Initiative) is the independent, international organization provides the world’s most widely used standards for sustainability reporting – the GRI Standards.

Links: Website ISSB Partnership

Intergovernmental Panel on Climate Change (IPCC):

Intergovernmental Panel on Climate Change (IPCC): The IPCC is a United Nations (UN) body that gauges and monitors the scientific research into climate change. This panel provides policy makers with comprehensive Assessment Reports, containing thelatest climate assessments, future potential risks, their impacts and options for reducing the rate of climate change.

Links: Website

Network of Central Banks and Supervisors for Greening the Financial System (NFGS):

Network of Central Banks and Supervisors for Greening the Financial System (NFGS): The NFGS defines the best practices in green finance that augment the role of the financial system in managing risks and mobilizing capital towards environmentally sustainable development. This is aimed at strengthening the global response to the Paris Agreement.

Links: Website Publications Papers Scenarios

Bank of International Settlements (BIS):

Bank of International Settlements (BIS): The BIS fosters discussions that facilitate collaboration among central banks and supports dialogue with authorities that promote financial stability. They conduct research into policy analysis, act as a counterparty for central banks and serve as an agent or trustee in connection with international financial operations.

Links: Website Green Bonds

The Equator Principles:

The Equator Principles: The Equator Principles are a risk management and reporting framework created to guide financial firms deal with environmental and social risk. The framework performs the due diligence necessary for institutions to make responsible and informed decisions.

Links: About Resources

United Nations (UN): Sustainable Development Goals

United Nations (UN): The UN which is the foremost intergovernmental organization that maintains international peace and security, has adopted the 2030 Agenda for Sustainable Development, which contains 17 Sustainable Development Goals (SDG’s). The UN drafts the Sustainable Development Agenda, undertakes financing efforts and monitors the progress of the SDG’s through the High-Level Political Forum (HLPF).

Links: Sustainable Development Goals

UNEP- FI- United Nations Environment Programme Finance Initiative

United Nations Environment Programme Finance Initiative (UNEP FI) is a partnership between UNEP and the global financial sector to mobilize private sector finance for sustainable development.

PCAF- Partnership for Carbon Accounting Financials

PCAF is a global partnership of financial institutions that work together to develop and implement a harmonized approach to assess and disclose the greenhouse gas (GHG) emissions associated with their loans and investments.

Links: Website

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