Select Committee · Environmental Audit Committee

The financial sector and the UK’s net zero transition

Status: Closed Opened: 30 May 2022 Closed: 23 May 2024 22 recommendations 10 conclusions 1 report

The EAC is examining the role of financial institutions, including UK signatories to the Glasgow Financial Alliance for Net Zero, in winding down the financing of fossil fuel extraction and promoting the transition to green energy in pursuit of the Government’s climate and environment targets. Read the call for evidence for more detail about the … Show more

Clear

Reports

1 report
Title HC No. Published Items Response
First Report - The financial sector and the UK's net zero t… HC 277 29 Nov 2023 32 Responded

Recommendations & Conclusions

10 items
8 Recommendation First Report - The financial sector and… Deferred

Current 'comply or explain' transition plan disclosure rules are insufficient.

We welcome the Government’s intention to consult on requiring companies to disclose transition plans. However, the current “comply or explain” basis should be for an interim period only: a company can disclose by simply not having a transition plan, defeating the point of the policy. Read more

Government response AI summary
The government is supporting the Transition Plan Taskforce (TPT) and will hold an upcoming consultation to consider the UK's approach to transition plans and the role of the TPT's Disclosure Framework, without committing to ending 'comply or explain'.
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9 Recommendation First Report - The financial sector and… Deferred

Deferring mandatory transition planning risks UK's green finance leadership position.

We agree with the Government that the operating environment will become increasingly difficult for those firms that do not set out their plans for contributing to net zero. However, we do not think it is enough to leave the issue of transition planning to the market. The UK led the … Read more

Government response AI summary
The government established the Transition Plan Taskforce (TPT) to create a gold standard for private sector climate transition plans and will hold an upcoming consultation to consider the UK’s approach, including the TPT’s Disclosure Framework.
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10 Recommendation First Report - The financial sector and… Deferred

Mandate companies to develop and disclose transition plans in government consultation.

The Government’s consultation on requiring companies to disclose transition plans should include consideration of making it compulsory to have and to disclose a transition plan—not just if a company happens to have one—and the most suitable timetable for doing so. Beyond this consultation, mandatory reporting of transition plans should remain … Read more

Government response AI summary
The government details existing work by the Transition Plan Taskforce and the FCA on transition plan disclosures. They state an upcoming consultation will consider the UK’s approach to transition plans, including the TPT Disclosure Framework and endorsement of ISSB standards, which will inform future policy …
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11 Recommendation First Report - The financial sector and… Deferred

Introduce regulations ensuring companies follow Transition Plan Taskforce guidance for disclosures.

We welcome the publication of the Transition Plan Taskforce’s disclosure framework for transition plans, and the steps taken to achieve international alignment of that framework. We believe that those who publish transition plans should follow a compulsory framework, to ensure comparability and to mitigate the risk of greenwashing. While investors … Read more

Government response AI summary
The government established the Transition Plan Taskforce (TPT) and will hold an upcoming consultation to consider the UK’s approach to transition plans and the role of the TPT’s Disclosure Framework, without committing to introducing regulations for compliance.
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12 Recommendation First Report - The financial sector and… Deferred

Set out consistent regulatory expectations and establish independent monitoring for organisations' net zero transition plans.

A plan is only effective if it delivers its contents. The Government should set out simple, consistent regulatory expectations for net zero transition plans and establish an independent mechanism for monitoring and evaluating and verifying organisations’ net zero transition plans, to ensure that they are aligned with Paris Agreement compliant … Read more

Government response AI summary
The government established the Transition Plan Taskforce (TPT) and will hold an upcoming consultation to consider the UK’s approach to transition plans and the role of the TPT’s Disclosure Framework, without committing to specific regulatory expectations or an independent monitoring mechanism.
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17 Recommendation First Report - The financial sector and… Deferred

Set out an SDR implementation timetable, commit to mandatory TNFD reporting, and phase in disclosures.

To maintain the UK’s global leadership in green finance reporting, the Government must keep up the momentum. We recommend that Ministers set out an overarching implementation timetable for the SDR, including for TNFD reporting, and commit to making TNFD reporting mandatory, continuing the trail the UK blazed for TCFD. The … Read more

Government response AI summary
The government reiterates its commitment to Sustainability Disclosure Requirements (SDR) and confirms it will consider how best to incorporate the Taskforce on Nature-related Financial Disclosures (TNFD) recommendations into UK policy, deferring a commitment to a specific timetable or mandatory TNFD reporting.
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19 Recommendation First Report - The financial sector and… Deferred

Introduce UK green taxonomy with spectrum of definitions, monitor progress, and ensure mandatory status.

We recommend that the Government seek to introduce the UK green taxonomy as soon as possible. That taxonomy should include a spectrum of definitions—‘fifty shades of green’, as one of our witnesses put it. During the period of voluntary reporting against the green taxonomy, the Government should monitor and report … Read more

Government response AI summary
The government commits to publishing a consultation on the UK Green Taxonomy shortly and will implement a voluntary disclosure period for at least two reporting years before considering mandatory obligations. It does not explicitly address the recommendation for a "spectrum of definitions" or quarterly progress …
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20 Recommendation First Report - The financial sector and… Deferred

Heed calls for a long-term institutional home for the UK green taxonomy.

It is unfortunate that, due to the delays to the introduction of the green taxonomy, the remit of the Green Technical Advisory Group expired before the testing period of voluntary disclosures could begin. We urge Ministers to heed the group’s calls for a long-term institutional home for the UK green … Read more

Government response AI summary
The government acknowledges the Green Taxonomy Advisory Group's advice and states it will consider what external advice is required going forward, following a forthcoming consultation. It does not commit to establishing a long-term institutional home for the UK green taxonomy as urged by the committee.
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22 Recommendation First Report - The financial sector and… Deferred

Publish a single document detailing all blended finance models for net zero and nature

The Government must keep to its ambition of setting out its future plans for net zero blended finance solutions by the next spending review, and should include nature recovery projects within this suite of solutions. The Government should set out in one document all its different blended finance models, cross-checking … Read more

Government response AI summary
The government announced the Net Zero Blended Finance Project in November 2023, which aims to improve its capacity to explore innovative blended finance approaches and mobilise private investment for net zero technologies. However, the response does not explicitly commit to setting out future plans by …
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25 Recommendation First Report - The financial sector and… Deferred

Establish formal mechanism by end of Parliament to track net zero and nature financial flows

We recommend that the Government go further and turn this research into a formal tracking mechanism by a date no later than the end of the current Parliament. The Government should task either an existing independent body, or create a new 62 The financial sector and the UK’s net ero … Read more

Government response AI summary
The government acknowledges the need for tracking investment flows and states that the scoping phase for a UK Landscape of Climate Finance (LCF) model has concluded. It is now considering next steps, including the potential role of an independent body, and will begin gathering data …
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Oral evidence sessions

4 sessions
Date Witnesses
18 May 2023 Amy Jenkins · Department for Energy Security and Net Zero, Fayyaz Muneer · HM Treasury, The Baroness Penn · HM Treasury, The Lord Callanan · Department for Energy Security and Net Zero, Zoe Norgate · Department for Energy Security and Net Zero View ↗
8 Mar 2023 Michael Marks · Legal and General Investment Management, Roslyn Stein · AXA, Steve Waygood · Aviva Investors, Tim Lord · HSBC UK View ↗
14 Dec 2022 Dr Anastasiya Ostrovnaya · Imperial College Business School, Mark Campanale · Carbon Tracker Initiative, Ryan Jude · Green Finance Institute, Sam Alvis · Green Alliance View ↗
24 Oct 2022 Mark Carney · United Nations View ↗

Who gave evidence

14 witnesses
WitnessOrganisationSessions
Amy Jenkins · Deputy Director, UK Net Zero Investment and Workf… Department for Energy Security and Net Zero 1
Dr Anastasiya Ostrovnaya · Senior Research/Teaching Fellow, Centre for Clima… Imperial College Business School 1
Fayyaz Muneer · Deputy Director, Green Finance and Prudential Pol… HM Treasury 1
Mark Campanale · Founder and Director Carbon Tracker Initiative 1
Mark Carney · Special Envoy for Climate Action and Finance United Nations 1
Michael Marks · Head of Investment Stewardship and Responsible In… Legal and General Investment Management 1
Roslyn Stein · Group Head of Climate and Biodiversity AXA 1
Ryan Jude · Programme Director for Green Taxonomy Green Finance Institute 1
Sam Alvis · Head of economy Green Alliance 1
Steve Waygood · Chief Responsible Investment Officer Aviva Investors 1
The Baroness Penn · Treasury Lords Minister HM Treasury 1
The Lord Callanan · Parliamentary Under-Secretary of State (Minister … Department for Energy Security and Net Zero 1
Tim Lord · UK Head of Climate Change HSBC UK 1
Zoe Norgate · Deputy Director, International Net Zero: Green Fi… Department for Energy Security and Net Zero 1

Correspondence

8 letters
DateDirectionTitle
23 May 2024 To cttee Letter from the Parliamentary Under Secretary of State for Energy Efficiency an…
23 Feb 2024 To cttee Letter from the EAC Chair to the Treasury Lords Minister and the Minister for E…
20 Jun 2023 To cttee Letter from the Minister of State for Energy Security and Net Zero providing an…
19 Jun 2023 To cttee Letter from the Minister for Energy Efficiency and Green Finance (Department fo…
30 Mar 2023 To cttee Letter from the Co-Chair of the Glasgow Financial Alliance for Net Zero, respon…
30 Mar 2023 To cttee Letter from the EAC Chair to the Co-Chair of the Glasgow Financial Alliance for…
10 Nov 2022 Additional responses received to letters sent to signatories of the Glasgow Fin…
18 Oct 2022 Responses received to letters sent to signatories of the Glasgow Financial Alli…