银行业可持续相关信息披露_2024年报告周期基准分析结果_22页_7mb

KPMG Banking Sustainable Disclosure Report Summary (2024)

Introduction

This summary analyzes KPMG's benchmark analysis of sustainable disclosures for 33 global banks over the 2024 reporting cycle. The report examines environmental, social, and governance (ESG) disclosures, with a focus on climate-related topics, data quality, frameworks, and regional differences.

Key Findings

Environmental Disclosures

• Climate-related disclosures are most mature, with banks widely reporting on emissions, net zero targets, and sustainable finance tools.
• Many banks have set industry-specific emissions reduction goals, but data quality varies, complicating progress tracking. For example, PCAF data quality scores differ significantly by sector.
• Less attention on issues like water and biodiversity, due to data challenges and lower perceived importance, particularly in European regions.

Social Disclosures

• Social topics, such as financial inclusion and customer protection, are covered more extensively than governance areas like employee practices.
• While banks disclose customer-related initiatives and fraud prevention, metrics on impacts (e.g., outcomes of support programs) are limited, making effectiveness hard to assess. Biodiversity disclosures remain sparse.

Governance Disclosures

• Governance aspects show improvement, with boards increasingly integrating sustainability, but connections between stated actions and results are weak.
• Most banks reference frameworks like TCFD and ISSB, yet transparency on risk management and corporate behavior policies is still underdeveloped.

Data and Reporting Trends

• Disclosures are evolving with regulatory pressures (e.g., EU CSRD), leading to better climate risk integration in financial reports, but inconsistencies persist in data timeliness and comparability.
• Banks face challenges in financing emissions data, often relying on older data or Explainable AI methods lacking standardization.
• Sustainable finance tools, such as green loans, are common, but banks lack clear metrics on their environmental and social outcomes.

Overall Comparison

• Regional differences exist; European banks lead in climate and governance, while others focus more on social themes.
• Compliance with frameworks like CSRD is early-stage adoption, with opportunities for improved consistency and data quality across all ESG fronts.

Conclusions

Banking ESG disclosure is advancing but remains patchy. Key areas for improvement include enhancing data reliability, deepening linkages to financial performance, and prioritizing strategic ESG issues to provide more meaningful insights to stakeholders.