Introducing climate impact accounting for investment portfolios. A comparative study on the existing methodologies (notice n° 100476)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02078cam a2200253 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112004535.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Ponomareva Reshetnikova, Ekaterina |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Introducing climate impact accounting for investment portfolios. A comparative study on the existing methodologies |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2021.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 12 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This study provides an overarching state-of-the-art review of climate change-related accounting practices for investment portfolios. With the adoption of the Paris Agreement and European Commission plan on sustainable finance, the question regarding the compatibility of financial flows with decarbonisation objectives has gained cardinal importance among capital market participants. The application of a viable climate-alignment framework has become inevitable for legislators, regulators, investors, issuers, and rating agencies. Carbon footprinting and intensity measurement associated with portfolio investments and its climate impact are central issues for climate performance and risk assessment, management, reporting and GHG emissions reduction target setting. This study evidences the absence of a consensual method and a notable variation in the results attained for the same portfolio across different approaches. This study focused on practices related to listed assets, namely on the attribution of climate impact generated by issuers to portfolios and investors. The findings offer a comparative study of the existing methodologies and introduce portfolio climate impact accounting concept and structure. JEL Classification: A12, G1, G11, G28, O16/M41, P34 Q54, Q56. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | portfolio |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | climate change |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | indicators |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | assessment |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | climate impact |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | climate performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | carbon footprint |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Bankers, Markets & Investors | 166 | 3 | 2021-09-08 | p. 3-19 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-bankers-markets-et-investors-2021-3-page-3?lang=en">https://shs.cairn.info/revue-bankers-markets-et-investors-2021-3-page-3?lang=en</a> |
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