Climate-Aligned Capital Allocation Framework (Audit-Ready)
Year: 2025
Type: article
Abstract: This asset provides an audit-ready capital allocation framework that optimizes climate impact through allocation decisions rather than post-hoc reporting.It separates absolute financed emissions (PCAF-compliant inventory) from steering and impact metrics, enabling institutions to prioritize retrofit, upgrade, and repurpose options before approving new carbon-intensive exposures.The framework is designed for banks, asset managers, insurers, and large asset owners seeking governance-grade climate control without performance claims, offsets, or netting artifacts. Keywords:climate finance, capital allocation, PCAF, financed emissions, governance framework, transition finance, real estate, audit-ready
Author: Brueckner, Winfried
Language: English
Subfield: Finance
Domain: Social Sciences
SDG: Climate action
Open Access status: green
OpenAlex ID: W7116364504
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