Global

This report examines the current state of the AFOLU (Agriculture, Forestry, and Other Land Use) sustainable debt market and identifies key areas for further development to drive systemic change. It delves into how corporates of all sizes along the supply chain can leverage sustainable debt. The report illustrates the application of the latest international disclosure initiatives and guidance from Climate Bonds Sector Criteria, showcasing examples of metrics beyond scope 3 GHG emissions that can be used for green and sustainable debt reporting or for sustainability-linked KPIs.

The Guide helps corporate issuers to take advantage of sustainable finance markets in advancing the appropriate climate transition journey.

A transition plan is a time-bound and trackable strategy and roadmap presenting the plans and actions for reducing emissions with a science-based pathway to net zero.

This paper is designed to provide a complementary and introductory guide to assist stakeholders understand the basic markers of a credible transition plan, however it cannot replace independent in-depth verification and certification.

The report is based on interviews with over 30 CFOs representing companies with a combined market capitalisation of USD930bn and reveals that CFOs can play a pivotal role in driving the low-carbon transition. The study is a collaborative effort between the Climate Bonds Initiative and the CFO coalition of the UN Global Compact. Interviews were conducted in the first half of 2023 to gain insights into the intersection of finance and sustainability.

This report presents the research application of the Asian Infrastructure Investment Bank (AIIB) - Amundi Climate Change Investment Framework (CCIF). The CCIF aims to provide investors with a benchmark tool for assessing an investment, at the issuer-level, in relation to climate change-related financial risks and opportunities.