Demo Bank Ghana (illustrative) · every climate metric the tool produces, assembled into the four pillars of IFRS S2 (ISSB) — the disclosure structure the Ghana CRFR Directive aligns to. Each line shows its value, source and readiness, so a drafting team sees coverage and the remaining gaps at a glance.
15 IFRS S2 line items across four pillars. 10 are produced by the tool (screening-grade); 4 need the bank's own data / governance; 1 remain a gap.
Download IFRS S2 pack (CSV)The tool turns an object-level physical-risk screen, the operational KRI/ESG return, the PCAF financed-emissions estimate and the NGFS transition pathways into a single IFRS S2 view. Produced = computed from the screen; Proxy = produced but a screening proxy with stated limits; Needs bank data / sign-off = requires the bank's governance, targets or primary data; Gap = not yet produced.
Important: A screening-grade assembly to scaffold an IFRS S2 / Ghana CRFR disclosure — it accelerates drafting and shows coverage, but is not an audited disclosure. Lines marked 'Needs bank data / sign-off' require the bank's governance, targets and primary data before filing.
| Metric | Value & source | Readiness | Note |
|---|---|---|---|
| Board / management oversight of climate risk | — ESG return — governance line | Needs bank data / sign-off | The oversight narrative and committee mandate are the bank's to confirm. |
| Metric | Value & source | Readiness | Note |
|---|---|---|---|
| Physical-risk scenario analysis (AR6 SSP) | 3 horizons; 35% exposure High+ today Portfolio screen — forward SSP projection | Produced (screening) | Per-asset hazard screen projected under IPCC AR6 SSP scenarios. |
| Transition-risk scenario analysis (NGFS) | 4 NGFS scenarios to 2050; peak carbon cost GHS 2.4M (~2040) Transition pathways (core/transition) | Produced (screening) | Financed emissions valued at NGFS carbon-price paths — a transition-exposure proxy. |
| Climate resilience / financial effects | Climate ECL uplift GHS 0.4M; collateral shortfall GHS 25.4M Portfolio screen — finance overlay | Partial / proxy | Indicative annual-marginal overlay, not a lifetime IFRS 9 ECL. |
| Metric | Value & source | Readiness | Note |
|---|---|---|---|
| Identification & assessment of climate risk | 200 assets screened; 35% High+ Portfolio screen | Produced (screening) | Object-level hazard screening integrated into the credit view. |
| Integration into overall risk management | Climate SICR / staging overlay produced Portfolio screen — staging | Partial / proxy | Integration into the bank's own ICAAP/IFRS 9 is the bank's to complete. |
| Metric | Value & source | Readiness | Note |
|---|---|---|---|
| Scope 1 & 2 — operational emissions | — ESG return | Needs bank data / sign-off | Capture the institution's energy/fuel in the ESG return to populate Scope 1/2. |
| Scope 3 Category 15 — financed emissions | 1,199 tCO₂e (PCAF DQ 4/5) Financed emissions (core/pcaf) | Partial / proxy | PCAF estimate from building archetypes; refine with metered/EPC data. |
| Emission intensity | 8.09 tCO₂e/GHS m · 57.5 kgCO₂e/m² Financed emissions | Produced (screening) | Economic and physical intensity. |
| Exposure to carbon-related industries | 28.9% of exposure · 32.8% of financed emissions Transition concentration | Produced (screening) | Carbon-intensive segments; refine with borrower NACE/ISIC sector codes. |
| Climate opportunities — green exposure (GAR) | 0% aligned (0% self-reported, uncounted) Green Asset Ratio (proxy) | Partial / proxy | Verified-adaptation proxy; replace with use-of-proceeds / taxonomy tagging. |
| Capital / amount deployed to climate risk & opportunity | GHS 0.0M taxonomy-aligned exposure Green Asset Ratio | Partial / proxy | Proxy for capital deployed to opportunities; confirm against green-loan ledger. |
| Internal carbon price | NGFS reference prices applied (illustrative) Transition pathways | Needs bank data / sign-off | The bank sets its own internal carbon price; NGFS paths are the reference here. |
| Climate targets (1.5°C alignment) | SBTi 1.5°C (absolute contraction, 4.2%/yr) — Off track (+29.1% at 2030) Transition target pathway | Needs bank data / sign-off | A science-based target must be formally set and governed by the bank. |
| Remuneration linked to climate | — — | Gap | Disclose whether climate performance is tied to remuneration — bank data. |