毕马威：走向净零 ( 英文 47页)

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世界上最大的公司如何报告气候风险和净零转型

Towardsnet zero

How the world’s largest companies report on climate risk and net zero transition

Contents

Foreword: What gets measured gets managed 2

Introduction: About this study 3

How to use this document 4

What does good climate and net zero reporting look like? 5

KPMG’s 12 quality criteria for climate risk and net zero reporting 6

Executive Summary 9

01 Governance of climate-related risks 12

Board responsibility for climate change 13

The Chair or CEO’s message 15

Acknowledging climate change as a financial risk 17

02 Identifying climate-related risks 19

Clear reporting of climate-related financial risk 20

Reporting both physical and transitional risks 22

03 Impacts of climate-related risks 24

Conducting scenario analysis of climate-related risk 25

Using multiple climate scenarios and clear timelines 27

Using reputable sources for climate scenarios 30

04 Reporting on net zero transition 32

Setting net zero or science-based targets 33

Reporting decarbonization strategy 35

Communicating progress towards decarbonization 37

Using an internal carbon price 39

Conclusion and next steps for readers 41

Research methodology 42

内容

前言：衡量和管理什么2

简介：关于本研究 3

如何使用本文档 4

良好的气候和净零报告是什么样的？ 5

毕马威的 12 项气候风险和净零报告质量标准 6

执行摘要 9

01 气候相关风险的治理 12

董事会对气候变化的责任 13

主席或 CEO 的话 15

承认气候变化是一种金融风险 17

02 识别气候相关风险 19

明确报告气候相关的金融风险 20

报告物理和过渡风险 22

03 气候相关风险的影响 24

对气候相关风险进行情景分析 25

使用多种气候情景和明确的时间表 27

在气候情景中使用信誉良好的来源 30

04 净零过渡报告 32

设定净零目标或基于科学的目标 33

报告脱碳战略 35

交流脱碳进展 37

使用内部碳价格 39

结论和读者的后续了解 41

研究方法 42