Des instruments pour vous aider à appréhender la finance durable.
J’agis – Cadres de référence
Trouver un cadre de référence
Le tableau ci-dessous vous aidera à trouver les principaux cadres de référence pertinents pour les acteurs financiers. Vous pouvez les filtrer par cible, par thème ou effectuer une recherche par mots clés. Pour garantir une utilisation optimale de cette page, nous vous recommandons d’y accéder à partir de votre ordinateur et de mettre la fenêtre du navigateur en plein écran.
| wdt_ID | Name | Description | Target | Theme | Members / AUM |
|---|---|---|---|---|---|
| 1 | CDSB framework for reporting environmental and climate change information | Approach for reporting environmental and climate change information in mainstream reports, such as annual reports, 10-K filing, or integrated reports. | Companies, Financial Institutions | Accounting, Climate Disclosure, Environment | NA |
| 2 | Equator Principles (EPs) | Minimum requirements to determine, assess and manage environmental and social risks in projects financing. | Financial Institutions, Infrastructure, Project Finance | Environment Risk, Social Risk | 129 / NA |
| 3 | ICMA Green, Social and Sustainability - linked Bond Principles, Sustainability Bond Guidelines and Climate Transition finance / SDGs Handbooks | Support in financing socially, environmentally sound and/or sustainable projects and provide transparent ESG credentials. | Bond Issuers, Capital Market, Green Bonds, Social Bonds, Sustainability-linked Bonds | Climate Transition, Environment, Social, SDGs, Sustainable Finance | 600 / NA |
| 4 | Investor Climate Action Plans (ICAPs) Expectations Ladder | Key climate actions in the areas of investment, corporate engagement, policy advocacy, and investor disclosure. Governance is a cross-cutting theme. | Asset Managers, Asset Owners, Institutional Investors | Net-zero Emission | NA |
| 5 | ISO 14097:2021 Greenhouse gas management and related activities | Assess, measure, monitor and report on climate change and the transition into a low-carbon economy. | Financial Institutions, Investors | Climate Risk, GHG Emission | NA |
| 6 | Green / Social / Sustainability linked Loan Principles (GLP, SLP, SLLP) | Promote integrity in the development of the loan market by clarifying how to categorize loans as green / social / or sustainability linked. | Banks, Financial Institutions, Green Loans, Social Loans, Sustainability-linked Loans | Environment, Social, Sustainable finance | NA |
| 7 | Natural Capital (NC) Protocol | Enable organizations to identify, measure and value their impacts and dependencies on natural capital for decision making. | Companies, Financial Institutions, Organizations | Accounting, Biodiversity, Capitals Approach, Environment | NA |
| 8 | Net Zero Investment Framework (NZIF) | Practical blueprint to enable the decarbonisation of investment portfolios and increase investment in climate solutions. | Asset Owners, Institutional Investors | Net-zero Emission | 53 / $2,9 trillion |
| 9 | The OECD Guidelines for Multinational Enterprises | Code for responsible business conduct consistent with applicable laws and internationally recognised standards. | Multinational Enterprises | Consumer Interest, Corruption, Environment, Human Rights | 51 adherent countries (38 OECD members + 13 adherents) |
| 10 | Operating principles for Impact Management (Impact Principles) | Design and implement impact management systems to ensure impact considerations are integrated throughout the investment lifecycle. | Asset Managers, Asset Owners, Institutional Investors, Development Finance Institutions (DFI) | Impact Investing | 158 / $429 billion |
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