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.