Climate Change and ESG
Climate change is an important topic in ESG. As global temperatures reach record highs year by year, attention to climate change is also increasing day by day. How to reduce carbon dioxide emissions and achieve the climate goals of the Paris Agreement has become a focus.
Given the importance of climate change, relevant policies are being introduced. The International Sustainability Standards Board has issued sustainability information disclosure standards, the first of which is IFRS S2, which targets climate change.
OECD Releases Financial Industry Climate Disclosure Report
OECD releases a report on financial industry climate disclosure, aimed at summarizing the greenhouse gas emissions and net zero disclosure situation
AIGCC Releases 2025 Asian Utilities Engagement Program Progress Update Report
Asia Investor Group on Climate Change releases 2025 Asian Utilities Engagement Program report, aimed at summarizing investors’ impact on climate action in the Asian utilities industry
Morningstar Releases New Climate Transition Toolkit
Morningstar releases a new version of its climate transition toolkit, aimed at providing investors with climate transition related data, tools, and analysis
CDP Releases 2026 Corporate Climate and Nature Progress Report
Carbon Disclosure Project (CDP) releases 2026 Corporate Climate and Nature Progress Report, which aims to summarize the progress of companies in environmental areas such as climate and nature
World Economic Forum Releases Climate and Nature Board Governance Report
World Economic Forum releases climate and nature board governance report, aiming to provide a framework for the board to incorporate climate and nature factors
Climate Policy Initiative Releases 2025 Public Development Bank Climate Action Report
Climate Policy Initiative releases 2025 Public Development Bank Climate Action Report, aimed at analyzing the climate financing and commitments of public development banks
NGFS Updates Central Bank Climate Scenario Analysis Guidelines
Network for Greening the Financial System updates central bank climate scenario analysis guideline
NGFS Releases Statement on the Economic Costs of Climate Inaction
Network for Greening the Financial System releases a statement on the economic costs of climate inaction