MSCI推出評估企業爲實現淨零排放所設定脫碳目標的新框架
MSCI近期推出評估企業爲實現淨零排放所設定脫碳目標的全新框架,而MSCI目標記分卡開創了對企業氣候承諾進行直接比較的先河,讓機構投資者明確哪些公司的脫碳目標實際可行。
目前MSCI全球基準指數(MSCI ACWI Index)中約有35%的成份股已設定於2021至2100年間實現脫碳或淨零排放的目標,MSCI全球基準指數涵蓋了23個發達市場和27個新興市場中的3,000家大中型上市公司。MSCI目標記分卡將從三個關鍵維度評估企業的氣候目標,分別是全面性、進取性及可行性。
MSCI全球ESG研究及模型主管Oliver Marchand表示,減碳和淨零目標激增是一個正面發展,但同時亦令投資者和其他持份者感到困惑。縱觀各公司的減排目標,最初似乎不相伯仲,但現時卻存在高度差異,使機構投資者難以評估一旦企業達到目標,這些目標將對環境或企業的氣候風險狀況產生什麼潛在影響。MSCI目標記分解決了對這個問題,讓機構投資者可以對各企業的氣候承諾進行比較。(el/u) ~
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