金融部门气候相关指标映射

Mapping climate-related metrics inthe financial sector No.96 Mapping climate-related metrics in thefinancial sector Mapping climate-related metricsin the financial sector Financial institutions faceconsiderable challenges in measuring anddisclosing greenhouse gas (GHG) emissions, particularly for financedemissions. Data gaps, evolving methodologies and varying levels ofgranularity can hinder the comparability of the information disclosed. Thispaper identifies the main data gaps hindering the assessment of financialinstitutions’ progress toward their GHG emission reduction targets and net-zero commitments. Drawing on several third-party data sources, it alsopresents an analysis of the ambition, scope and feasibility of climatecommitments disclosed. The paper also proposes a framework to monitorthe transparency, comparability, and credibility of net-zero commitments inthe financial sector. © OECD2026. This work is published under the responsibility of the Secretary-General of the OECD. The opinions expressed and argumentsemployed herein do not necessarily reflect the official views of the Member countries of the OECD. This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory,to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Cover design: ©Mariia Vitkovska/ Getty Images Attribution4.0 International (CCBY4.0) This work is made available under the Creative Commons Attribution4.0 International licence. By using this work, you accept to bebound by the terms of this licence (https://creativecommons.org/licenses/by/4.0/). Attribution–you must cite the work. Translations–you must cite the original work, identify changes to the original and add the following text:In the event of anydiscrepancy between the original work and the translation, only the text oforiginal work should be considered valid. Adaptations–you must cite the original work and add the following text:This is an adaptation of an original work by the OECD.The opinions expressed and arguments employed in this adaptation should not be reported as representing the official views oftheOECD or of its Member countries. Third-party material–the licence does not apply to third-party material in the work. If using such material, you are responsible forobtaining permission from the third party and for any claims of infringement. You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses youruse of the work. Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration(PCA)Arbitration Rules2012. The seat of arbitration shall be Paris (France). The number of arbitrators shall be one. Foreword Robust, comparable, and decision-useful climate-related metrics areessentialforfinancial institutions toeffectively managerisks to whichtheyare exposed.Scope 3 emissions,whichinclude emissions by thedebtors and portfolio companies of a financial institution,areespecially relevant for the financial sectoraccountingfor the largest share ofitsGHG emissions. Yet assessing climate-related exposures requiresmore thanGHG emissions data alone and they must be complemented by information on portfoliocomposition, including investments in high-and low-carbon activities,as well as on the company’sengagement practices, governance frameworks, and transition strategies. Financialinstitutions continue to face considerable challenges in measuring and disclosing GHGemissions, particularly for financed emissions. Data gaps, evolving methodologies, and varying levels ofgranularitycan hinder the comparability of disclosed information. These challenges are especiallypronounced for smaller institutions and in emerging and developing economies, where data availability ismore limited. In addition, key asset classes such as private equity, sovereign bonds, and loans often falloutside the scope of the most commonly used methodologies, leading to blind spots in assessing climate-related risks and exposures. A key pillar of credible climaterisk managementis the adoption and disclosure of clearGHG emissionsreduction targets. Robust net-zero commitments, accompanied by transparent reporting on progress,enhance accountability, support effective risk management, and build trust among stakeholders. Targetsoffer strategic direction internally, while enabling external stakeholders to evaluate whether institutions areon track toward their climate commitments.To track progress toward emission targets, financialinstitutionstypically rely on both absolute and intensity-based metrics. This paperidentifies the main data gaps hindering the assessment of financial institutions’ progress towardtheir GHG emission reduction targets and net-zero commitments. Drawing onseveralthird-party datasources, it presentsananalysis of the ambition, scope, and fe