Приложение 1

ПЕРЕЧЕНЬ МЕЖДУНАРОДНЫХ СТАНДАРТОВ И РЕКОМЕНДАЦИЙ

При подготовке настоящих Рекомендаций приняты во внимание подходы, используемые в международных стандартах и рекомендациях, посвященных проблематике учета климатических рисков, в том числе:

1. Task Force on Climate-related Financial Disclosures Guidance on Risk Management Integration and Disclosure (2020).

2. Task Force on Climate-related Financial Disclosures. The Use of Scenario Analysis in Disclosure of Climate-Related Risks and Opportunities (2017).

3. Task Force on Climate-related Financial Disclosures Guidance on Metrics, Targets, and Transition Plans (2021).

4. Integrating climate-related and environmental risks into prudential supervision (Guide for Supervisors), Network for Greening the Financial System (2020).

5. Principles for the effective management of climate-related risks, Basel Committee on Banking Supervision (2022).

6. Application Paper on the Supervision of Climate-related Risks in the Insurance Sector, International Association of Insurance Supervisors (2021).

7. Recommendations on Sustainability-Related Practices, Policies, Procedures and Disclosure in Asset Management, International Organization of Securities Commissions (2021).

8. Climate Risk Management. Supervisory Policy Manual, Hong Kong Monetary Authority (2021).

9. Climate Risk Management and Scenario Analysis, Bank Negara Malaysia (2022).

10. Managing climate-related risks. Guidance for regulated entities, Reserve Bank of New Zealand (2023).

11. Climate Risk Management Guideline, Office of the Superintendent of Financial Institutions, Canada (2023).