PortfolioCheck · Directive alignment BoG Directive alignment · v2.8.2 Technical spec →Knowledge Centre →

Bank of Ghana Directive — clause-by-clause alignment

Version 2.8.2 (2026-08-11) · Parameter set: BoG baseline v1 (2026-06) · generated 2026-08-23

How PortfolioCheck maps onto the Bank of Ghana Climate-Related Financial Risk Directive, 2024. PortfolioCheck is the Ghana-calibrated physical-climate-risk engine for the mortgage and property collateral book. It operationalises the Directive's own example physical metrics (Table 1) and the physical-risk elements of Paragraphs 48, 43(f), 43(g) and 43(d), and feeds the bank's governance, ICAAP and disclosure processes. It does not — and does not claim to — cover institutional governance or transition risk.

Living document. Generated from the running engine and the Directive mapping in core/directive.py; it updates automatically when the model changes. Clause references are to the Directive's November-2024 text — the semi-annual return is Para 48; Para 46 is the forthcoming Standardized Disclosure Template.
Acronyms: RFI = Regulated Financial Institution · ICAAP = Internal Capital Adequacy Assessment Process · ICAG = Institute of Chartered Accountants, Ghana · SBP = Sustainable Banking Principles (Ghana) · SBFN = Sustainable Banking & Finance Network · PCAF = Partnership for Carbon Accounting Financials · NGFS = Network for Greening the Financial System · SAR = Synthetic-Aperture Radar (Sentinel-1).
14Core output
4Partial
6Feeds bank process
3Needs bank's book
6Out of scope

A. Semi-annual regulatory return

Part IV-B, Para 48 (a–m) — the filing PortfolioCheck is built to produce

ClauseDirective requirementPortfolioCheck
48(h)Physical-risk data on the vulnerability of assets, climate risk drivers and exposures
Per-asset flood/coastal/heat/riparian/land/drought scores + exposure at risk; from v2.6.0 the composite re-weights to each asset's materiality profile so its dominant peril leads, transparently and recalibratable per bank.
Core output
48(l)Exposures subject to physical risks (chronic & acute) split by geographical region/location, and the proportion of total exposures and total assets
`by_region` split + High+ share of total exposure; the return's headline table.
Core output
48(m)Details of the methodology used to determine exposures subject to physical risk
`scope_methodology` block states every assumption up front for the supervisor to accept.
Core output
48(f)Description of risk-assessment methodologies including stress-testing scenarios and assumptions
Physical-risk portion: scenario pathway, parameter set, vulnerability/money/scenario basis all disclosed. Whole-RFI stress-testing is the bank's.
Partial
48(b)Metrics on assets in highly vulnerable sectors and geographical locations
The GEOGRAPHICAL-location half is produced; the vulnerable-SECTOR / carbon-intensive half needs the bank's book.
Partial
48(i)Forward-looking information — scenario-analysis results and forward-looking metrics
Physical-risk portion: per-asset IPCC AR6 / NGFS projection. Transition plans + stress-testing results are the bank's.
Partial
48(k)The process for identifying vulnerable concentrated exposures and assessing likelihood and impact
Concentration by region and property type + the acute return-period tail.
Core output
48(j)Exposure to transition-risk sectors (mining, carbon-intensive) as a proportion of total
Transition-risk / sectoral — needs the bank's whole loan book, not a collateral screen.
Needs bank's book
48(a)Description of material risks and the governance / risk-management / strategy approach
The tool supplies the physical-risk evidence; the governance narrative is the bank's.
Needs bank's book
48(c)Internal policies to reduce the RFI's own carbon footprint
The institution's own operational emissions — not a portfolio screen.
Out of scope
48(d,e,g)Requirements imposed on borrowers; energy-sector transition steps; corporate transition-plan info
Transition-plan matters — Part V, outside a physical-risk screen.
Out of scope

B. Physical-risk disclosure methodology

Part IV-A, Para 43(f) — the method a bank must disclose; PortfolioCheck IS that method

ClauseDirective requirementPortfolioCheck
43(f)(i)Selected climate-related events (chronic & acute) and the rationale given the business model
Six hazards mapped to the Directive's taxonomy — flood and coastal (acute storm-surge / chronic sea-level & erosion), heat, drought, riparian proximity, and land/environmental constraint. Rationale documented; landslide, windstorm and wildfire are scoped out for a mortgage book and named as such (add on request).
Core output
43(f)(ii)Criteria for the geographical breakdown / granularity used to assess physical risk
Asset/object level (coordinates / GhanaPostGPS), aggregated to region — stated per ECB good practice.
Core output
43(f)(iii)The time horizons and scenarios used to assess physical risks
IPCC AR6 SSP1-2.6 / 2-4.5 / 5-8.5 and NGFS pathways spanning the low/intermediate/high envelope, over short (→2030) / medium (→2050) / long-term (→2100) horizons per Para 40(d).
Core output
43(f)(iv)Considerations for identifying exposure vulnerable to physical risk by geolocation of the counterparty's activity
Collateral located per asset; PCAF 1–5 data-quality flag on every geolocation. Where Sentinel-1 SAR observed inundation on the parcel, that observed-flood evidence (with date) is attached to the geolocation.
Core output

C. Concentration & metrics

Part IV-A, Para 43(d)(ii) & 43(g); Table 1 (Para 36)

ClauseDirective requirementPortfolioCheck
43(g)Identifying, monitoring and reporting concentration of exposures within sectors or geolocations
Geographic concentration of High+ exposure + property-type split; acute-tail worst-region loss.
Core output
43(d)(ii)Exposures subject to physical risk by geographical area and the proportion to total exposures / assets
The return's core metric.
Core output
Table 1Example physical metric — number & value of mortgage loans in 100-year flood zones
The Directive's OWN example metric — PortfolioCheck computes exactly this.
Core output
Table 1Example physical metric — proportion of property in areas subject to flooding, heat stress or water stress
Produced directly from the six-hazard screen.
Core output
Table 1Example — climate opportunities & investment in adaptation measures
Surfaces the asset-level adaptation / green-lending PIPELINE that feeds the bank's Table-1 opportunity & capital-deployment metrics; the bank computes its own % revenue invested. Measures are submitted to BoG with evidence as a dated case; nothing is credited until BoG accepts.
Feeds bank process
43(d)(iv)Exposure to carbon-intensive sectors and counterparties, and renewables, as a proportion of total
Transition metric — needs the bank's whole book.
Needs bank's book
43(d)(v)Exposure to each vulnerable sector per the SBP Sector Guidance Notes, as a % of total exposures
The property book maps onto the SBP Construction & Real Estate Sector Guidance Note; the % of total across all vulnerable sectors needs the bank's whole book.
Partial

D. Risk management, scenarios & capital

Part III — the process the return feeds into

ClauseDirective requirementPortfolioCheck
Para 35(a)Collect reliable geolocated physical-risk data; use reasonable proxies where data gaps exist
Geolocation + a PCAF data-quality flag and an explicit proxy disclosure per asset.
Core output
Para 32Consider NGFS scenarios, complemented by scenarios reflecting the physical vulnerability of the RFI's geographical locations
NGFS pathways mapped to AR6 physical forcing; the Ghana-specific location hazard model IS the Para-32 RFI-specific physical complement the clause mandates.
Core output
Para 39–40Use scenario analysis to assess resilience to plausible climate pathways over a range of horizons
Provides the physical-risk scenario view; the business-model resilience assessment is the bank's.
Feeds bank process
Para 37(a)Incorporate climate credit risk across the entire credit life-cycle, including at client onboarding
Point-of-origination API screens a property at application; overlay AAL → repricing → climate ECL.
Feeds bank process
Para 31 / 33Quantify climate risk for the ICAAP; key risk indicators, heatmaps, risk matrix; disclose methodology, judgement and proxies
Supplies the physical-risk figures, heatmap and proxy/PCAF disclosure the ICAAP needs; capital integration is the bank's.
Feeds bank process
Para 46File in the format of the Standardized Climate-related Disclosure Template (to be issued by BoG with the ICAG)
Template not yet published; the return is built to map onto it and is offered to help shape it.
Feeds bank process

E. Out of scope — institutional & transition

Governance, transition plans and emissions belong to the bank, not a screening tool

ClauseDirective requirementPortfolioCheck
Part III-ACorporate governance — board oversight, three-lines-of-defence, risk-appetite statement
Institutional governance.
Out of scope
Para 30AML/CFT measures against financing of environmental crimes
Compliance function, unrelated to physical-risk screening.
Out of scope
Para 37(c,d)Market-risk and liquidity-risk assessment of climate drivers
Beyond collateral/credit — the tool informs the collateral view only.
Out of scope
Part VCredible climate-related transition plans towards net zero
Institutional strategy — transition risk, out of a physical-risk screen.
Out of scope
Para 42Disclosure inside the Audited Financial Statements / IFRS S2
The tool produces the underlying physical-risk figures; the statutory disclosure is the bank's.
Feeds bank process
PortfolioCheck methodology · Dr. Minka Aduse-Poku · PortfolioCheck v2.8.2 (2026-08-11) · Screening-grade decision-support — it feeds, and does not replace, a bank's IFRS 9 / PD-LGD models. Paragraph references verified against the Bank of Ghana Climate-Related Financial Risk Directive, November 2024 (final).