From Financed Emissions to Long-Term Investing Metrics

This report presents the results of the 2° Investing Initiative’s review of GHG emissions accounting for the financial sector.

Part I of the report establishes the case for developing financed emissions methodologies. Part II provides a state-of-the-art review of a dozen of ‘financed emissions’ methodologies developed to assess equity portfolios, corporate loan books, and banks. The study concludes with an outlook as to the potential of financed emissions methodologies to help align the financial sector with 2° climate scenarios and the associated implications for policymakers.