MACS has developed methods and tools that support financial institutions, financial market participants and financial advisors in determining the KPIs for their own portfolio or for investment products.
KPI 3 Indirect GHG emissions (Scope 3)
For the determination of Scope 3 emissions from investments and loans as well as corresponding portfolios, MACS has developed methodical “bottom-up” and “top-down” approaches. In the bottom-up approach, the GHG emissions are determined on the basis of simple physical parameters or so-called “labels” (energy indicators). With the top-down approach, on the other hand, the determination is made using sectoral GHG intensities.
KPI 8 Acute / Chronic Physical Climate Risks
Physical climate risks are systematically determined on the basis of location data and IPCC climate scenarios for 2030 and 2050. The risks assessed include flooding, air pollution, water scarcity, as well as the risks recommended by UNEP FI for the real estate sector, extreme heat, cold and wind speed.
KPI 9 EU taxonomy compliance
The EU taxonomy is currently still in the final vote. For this purpose, MACS has also already gathered tools and experience in order to represent and determine the taxonomy conformity of individual investments and loans as well as corresponding portfolios.