Publication / 18 Jun 2018

Accounting for Carbon: Sovereign Bonds

What approaches and metrics are available to investors undertaking sovereign bond evaluation?

Trucost, part of S&P Dow Jones Indices, assessed a number of ways investors can approach sovereign bond evaluation, and what metrics are available.

Sovereign bonds have remained largely unexamined from a carbon risk and reporting perspective due to lack of appropriate metrics and actionable insight, but as one of the largest asset allocations by pension funds should be a focus for climate risk analysis.

Key questions covered in this paper include:

  • How should Sovereign carbon emissions be allocated? What different forms of accounting are available to investors?
  • What denominators are available, and when should they be used?
  • How can investors take account of apportioning, portfolio aggregation and the debt bias?
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