Good Practice

Technical Guidance for Financial Institutions — Assessment of Greenhouse Gases

March 6, 2023

The investment decisions made by financial institutions play a crucial role in achieving the goals of the Paris Agreement, and yet quantifying the greenhouse gas (GHG) impacts of investments and presenting the results in a transparent and comparable way is no easy task. This publication is a compilation of publicly available sources concerning the methodologies and tools available to guide financial institutions assess, set targets, and disclose GHG emissions.