关于为气候相关披露提供物理风险评估的采购:从气候科学角度的指导
Luke J Harrington1, Peter B Gibson2, Nicolas Fauchereau2
1Te Aka Mātuatua School of Science, University of Waikato, Hamilton, New Zealand.
Journal of the Royal Society of New Zealand
|August 4, 2025
概括
新西兰公司必须报告气候风险. 本指南为气候报告实体 (CREs) 提供了八个关键问题,可以向第三方提供商询问,以确保准确的气候风险评估与科学理解相一致.
科学领域:
- 气候科学 气候科学
- 金融风险管理 金融风险管理
- 环境政策 环境政策
背景情况:
- 新西兰立法规定,从2021年开始,上市公司 (气候报告实体,CRE) 必须披露与气候有关的信息.
- 这些披露需要对公司投资组合中的物理气候风险和机会进行量化.
- 许多CRE缺乏内部科学专业知识,导致依赖外部第三方气候风险信息提供商 (TPPCRI).
研究的目的:
- 为CREs提供一个评估TPPCRI的框架.
- 确保气候风险评估符合新西兰气候标准和科学准确性.
- 促进对气候风险量化的知情外包.
主要方法:
- 制定八个关键问题,让CREs向TPPCRI提出.
- 专注于评估TPPCRI方法论的科学有效性和适用性.
- 关于将TPPCRI输出与监管预期和科学共识相协调的指导.
主要成果:
- 一组结构化的问题,旨在探讨TPPCRI的数据,模型和假设.
- 评估TPPCRI提供的气候风险信息质量和相关性的标准.
- 增强CREs获得科学合理气候风险评估的能力.
结论:
- 提出有针对性的问题使CREs能够选择合适的TPPCRI.
- 这种方法确保了气候披露既符合规定,又在科学上是可靠的.
- 改善气候风险评估质量有利于财务报告和气候变化适应.
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