OECD
Net-zero commitments by financial institutions may create legal and reputational risks when stated targets are not matched by credible progress. This report presents a monitoring framework for assessing risks related to financial institutions’ net-zero commitments. The framework includes quantitative and qualitative assessments focused on governance and risk-management practices. It analyses public disclosures by Dutch and other European financial institutions, considers supervisory data available to De Nederlandsche Bank, and identifies comparability and data-quality challenges that may hinder risk assessment.