ESGバンキング・バロメーター

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides a rigorous, transparent methodology for benchmarking ESG disclosure quality and quantifying inconsistencies in financed emissions reporting.

🏢実務担当者:Offers a framework for financial institutions to benchmark their own ESG reporting against peers and identify gaps in transition planning and emissions disclosure.

🏛政策担当者:Highlights the need for standardized metrics and assurance in financed emissions reporting, informing policy on disclosure regulation and transition plan requirements.

The ESG Banking Barometer is an annual, independent benchmark of ESG reporting across UK and Irish banks, building societies and fintechs, assessed entirely from public disclosures. The 2026 edition, its fourth, covers 60 firms across four sub-sectors and four ownership types, from annual reports and supplementary documents published on or before 30 June 2026. No survey responses, private disclosures or firm submissions are used, and no firm pays to be included. Headline findings. Forty of the 60 firms have set a net zero target and 19 have published a transition plan for reaching it, leaving 21 with a public pledge and no published route to it. Among the 17 firms reporting residential mortgage emissions intensity, disclosed figures range from 11.4 to 50.8 kgCO2e per square metre, a 4.5-fold difference across what is a comparatively homogeneous asset class; restating the two firms that use a loan-to-value weighted basis onto the PCAF basis narrows that to 2.8-fold. Aggregating the reported intensities by market share implies 88.3 MtCO2e from UK homes against 66.0 MtCO2e in the government's own statistics, an overstatement of 34%. Twenty-seven firms restated a prior year emissions figure, and 15 of the 60 obtain assurance over their greenhouse gas emissions, mostly at limited assurance level. Method. Each firm is assessed against 14 indicators spanning transition planning and materiality, GHG and financed emissions, climate targets, nature and carbon, and the structure of the reporting itself. Every figure is traceable to a named public document. Where a firm's disclosure is ambiguous the Barometer records it as unclear rather than inferring, and where two firms calculate the same metric on different bases the difference is reported rather than normalised away. Contents. This deposit contains the full report as PDF (14 indicators, 34 charts, the cohort list, a glossary and the method) and the public dataset as a workbook with three sheets: the firm-year Database, a Firms sheet giving each firm's sub-sector, ownership and size brackets, and a Field Dictionary defining every column. Firms are pseudonymised in the dataset, and the same identifier refers to the same firm in every Barometer year, so a firm can be followed across the four-year panel. Firm names are not published in the dataset; the report names the cohort.

• Zenodo https://zenodo.org/records/22646736first seen 2026-09-08 04:13:28 · last seen 2026-09-21 04:14:47