Report n°5 on transparency in the financing of the energy sector

Report aimed at enhancing transparency and promoting responsible decarbonization of the energy sector, with a focus on fossil fuels (oil, gas and coal). Decarbonization is essential for aligning financial flows with a low-carbon trajectory, given the major role of fossil fuels in total energy supply. The SEC's recommendations target the financing of the coal and oil industries, focusing on transparent disclosure of exposure amounts, transition plans, and exit strategies to reduce exposure to the sector. The CSE stresses the importance of harmonized methodologies and indicators to report on commitments to reduce fossil fuel financing and foster the transition to a low-carbon economy.

Report published in March 2023.

Report n°4 on key sector indicators for sustainable finance

The The Scientific and Expert Committee (SEC) has evaluated the federations' data publication exercise for the Observatoire de la finance durable. Points for improvement were identified, such as the need for harmonization between themes, greater precision in indicator coverage and the addition of historical data. To achieve this, the SEC issued recommendations for the short and medium term, including harmonizing publications, extending the scope of partner federations and improving ESG and carbon-neutral transition indicators.

Report published in December 2022.

Reports n°2 and 3 on strategies for aligning financial players and on the financing of unconventional hydrocarbons

The first part of this report aims to enhance transparency and promote responsible decarbonization of the energy sector, with a focus on unconventional hydrocarbons. It offers indicators to study the relevance of financial players' commitments to these energy sources.

Secondly, the Scientific and Expert Committee proposes to clarify the notions of alignment and impact in financial commitments. It distinguishes between alignment with the Paris Agreement and alignment with a carbon-neutral economy. Recommendations are provided for using relevant indicators and establishing principles for individual commitments by financial institutions.

Report to be published in September 2021.

Report n°1 on coal-related financing and the Observatory's climate indicators.

The Scientific and Expertise Committee offers its first preliminary recommendations on coal and Observatory's climate indicators.

Report published in February 2021.