OECD Business and Finance Policy PapersMapping climate-related metrics in the financial sectorNo.96 1 MAPPING CLIMATE-RELATED METRICS IN THE FINANCIAL SECTOR © OECD 2026 Mapping climate-related metrics in the financial sector PUBE 2 MAPPING CLIMATE-RELATED METRICS IN THE FINANCIAL SECTOR © OECD 2026 Mapping climate-related metrics in the financial sector Financial institutions face considerable challenges in measuring and disclosing greenhouse gas (GHG) emissions, particularly for financed emissions. Data gaps, evolving methodologies and varying levels of granularity can hinder the comparability of the information disclosed. This paper identifies the main data gaps hindering the assessment of financial institutions’ progress toward their GHG emission reduction targets and net-zero commitments. Drawing on several third-party data sources, it also presents an analysis of the ambition, scope and feasibility of climate commitments disclosed. The paper also proposes a framework to monitor the transparency, comparability, and credibility of net-zero commitments in the financial sector. This paper is part of the series “OECD Business and Finance Policy Papers”, https://doi.org/10.1787/bf84ff64-en. 3 MAPPING CLIMATE-RELATED METRICS IN THE FINANCIAL SECTOR © OECD 2026 © OECD 2026. This work is published under the responsibility of the Secretary-General of the OECD. The opinions expressed and arguments employed herein do not necessarily reflect the official views of the Member countries of the OECD. This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any...
