Nature Positive Corporate Assessment Guide for Financial Institutions 2025

Sample financial institutions’ climate assessment frameworks TABLE 4 Source: Oliver Wyman; World Economic Forum.A2 Sample financial institutions’ climate assessment frameworks Starting point Ambition and targetsTransition credibility and achievabilityOther factors Aviva Climate Engagement Escalation Program –Industries with significant contribution to global GHG –Net-zero commitment –Short- and medium- term climate targets and milestones –Strategy and CapEx framework –Management incentives –Commitment to SBTi –Reporting on progress using TCFD AXA Investment Managers –N/A –Long-term ambition –Mid-term targets –Actions –Governance –Capital allocation –N/A Barclays Client Transition Framework –Historical emission reductions –Current emissions –Projected emissions based on carbon targets –Governance factors –Mitigating factors (e.g. CapEx, OpEx) –Exacerbating factors (e.g. offsets) –Sector-specific indicators JP Morgan Carbon Assessment Framework –Historical emission reductions –Current carbon intensity –Forecasted carbon intensity based on carbon targets –Governance and oversight –Strategic actions –N/A Santander Customer engagement approach –Current GHG –Future GHG targets –Alignment with Santander pathway –Action plan –Disclosure –Governance –N/A UBS Climate Transition Assessment Scorecard –GHG emissions disclosure –Long-term net-zero commitment –Short- and medium- term targets –Decarbonization plans –Carbon performance against commitment/ target pathways –N/A Nature Positive: Corporate Assessment Guide for Financial Institutions 45