Publications

Transitioning the EU Transportation Sector: Aviation and Shipping – Policy levers to support viability and increase sustainable finance

This policy brief co-authored by UNEP FI and the European Banking Federation (EBF) discusses potential levers and actions for policymakers and financial institutions to help aid the sustainability transition for the EU aviation and shipping subsectors within the transportation sector by strengthening the investment case and attracting finance. It is intended to support financial institutions in understanding how the EU aviation and shipping subsectors are evolving within the broader sustainability transition, including the key policies influencing this shift.

Climate Target Setting for the Shipping Sector

This report provides an overview of how financial institutions are developing decarbonization targets for maritime shipping, a hard-to-abate sector that underpins global trade. Drawing on the Poseidon Principles and evolving net-zero frameworks, the report sets out key methodological choices for banks, including the use of carbon intensity metrics aligned with IMO trajectories, definitions of emissions scope, and approaches to portfolio coverage and data quality.

Climate Target Setting for the Aviation Sector

This report provides an overview of how banks are approaching decarbonization target-setting in the aviation sector, a hard-to-abate industry with growing emissions and limited short-term alternatives for decarbonization. This practical guidance is intended to help banks develop, refine, and implement aviation-related transition strategies in line with evolving methodologies and data availability.

Target Setting for Cement Portfolios

This report provides an overview of how financial institutions are developing decarbonization targets for cement, a hard-to-abate sector. It sets out key methodological choices for banks, including the use of physical emission intensity metrics, definitions of emissions scope and approaches to portfolio coverage and data quality.

Bank Indicator Repository

The Bank Indicator Repository compiles sustainability and impact management related indicators that have been developed specifically for the banking sector.…

Just transition finance: Case studies from banking and insurance

This report draws on the UNEP FI Just Transition Pilot Programme – a yearlong initiative that convened over a dozen banks and insurers for peer exchange and expert input – to document how just transition considerations are being integrated across banking and insurance.

ESRS Disclosure Module and User Manual

The ESRS Disclosure Module converts and displays the outputs of the UNEP FI Impact Analysis Tool in alignment with ESRS language and requirements regarding materiality assessment.