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Climate Change Impact: Unraveling Financial Consequences and identifying opportunities using C-VaR

The impact of climate change is being felt more than ever across different sectors and regions. The financial implications arising from it have been acknowledged by regulatory bodies and governments across the globe and the need to mitigate it. In 2015, the Financial Stability Board (FSB) established the Task Force on Climate-related Financial Disclosures (TCFD) to develop recommendations for more effective climate-related disclosures to promote more informed decisions and exposures to climate-related risks and is applied by the Financial Conduct Authority (FCA) to UK regulated entities. US regulatory body, Securities and Exchange commission (SEC) has proposed rule changes that would require companies to include certain climate-related disclosures in their registration statements and periodic reports. Both initiatives aim to ensure transparency and help investors assess the financial implications of climate risks and opportunities. There are various other global policies and frameworks that help address and mitigate the impacts of climate change. Some of them include –

  • MSCI Climate Risk– Focuses on comprehensive coverage of both risks and opportunities with emphasis on data-driven analysis and scenario modeling
  • ISS Climate Risk– Informed decision making and promotes resilience and sustainability in corporate and investment strategies
  • ISO 14090:2012 Adaptation to climate change - Provides principles, requirements, guidelines for organizations to manage climate change adaptation, ensuring resiliency to climate change
  • IFRS Sustainability Disclosure Standards – Focus on developing global standards for sustainability reporting to ensure transparency and comparability across organizations

As part of Carbon Disclosure Project report 2018, 215 out of the 500 largest companies in the world could lose about one trillion dollars due to climate change. More than half of these risks were reported to materialize in the coming five years if not sooner. Meanwhile, 225 of these 500 companies reported climate-related opportunities, representing potential financial impacts totaling over US $2.1 trillion. The majority of this was driven by potential new revenue due to the growing demand for low emissions products and services, as well as the potential for a better competitive advantage with shifting consumer preferences. The report suggests that the potential negative impacts of climate change outweigh the costs to mitigate them, and that there are significant opportunities to be realized.

The different kind of climate risks include -  

  1. Physical Risks - Associated with direct change of climate impacts 
    • Acute Physical Risks - Immediate and severe events like hurricanes, floods, wildfires and heatwaves
    • Chronic Physical Risks - Longer term changes such as rising sea levels, increase in average temperature
  2. Transition Tisks - Related to transition to low carbon economy
    • Policy/Legal Risks - New regulations, carbon pricing and legal actions against company
    • Technology Risks - Challenge and cost of adopting new technologies to reduce emissions
    • Market Risks - Changes in markets and demands for goods and services due to shifts in consumer preferences
    • Reputational Risks - Negative perceptions regarding company's environmental practices

Climate Risk Impact

Climate risks can significantly impact various financial intermediaries as highlighted below -

Investors:

Both these risks (physical and transition) may impact the returns of the main asset classes – equities and bonds – at the broad market and individual security levels. As such, climate change may lead to reduced investment returns as physical and transition risks lead to higher costs and reduced revenues for many companies, although impact would differ based on the sector and geography of operation.

Companies:

Physical risks including flooding and extreme weather events which damage assets and disrupt business operations pose the greatest risk now and in the future. The level of disruption to business operations will depend, in part, on the resilience of local infrastructure including energy, transportation and telecoms. The knock-on impacts of severe weather include disruptions to supply chains and distribution channels, and impacts on staff, leading to lost business and reputational damage.

Regulators:

The unique characteristics of climate risks mean that their capture by capital frameworks requires a more forward-looking approach than used for many other risks. Scenario analysis and stress testing will play a key role in this. Regulators, including the Bank, need to focus on the development of these frameworks and how they can inform capital requirements.

Climate Value at Risk has emerged as a valuable new tool for assessing and managing climate related risks, providing quantitative insights that support informed decision making, risk mitigation, regulatory compliance and sustainable investing practices.

Climate Value at Risk (C-VaR): Overview

C-VaR is a concept that extends the traditional financial metric Value-at-Risk (VaR) to assess the potential financial losses associated with climate related risks i.e. a measure of possible financial implications of climate-related risks and opportunities, under a range of possible scenarios.

It considers factors such as physical risks and transition risks associated with climate change that helps investors, businesses, policymakers to understand the financial implications of climate relate events and take proactive measures to manage and mitigate these risks.

The C-VaR metric expressed as a percentage change from a portfolio’s current valuation, in general evaluates how an investment portfolio could be  influenced by climate policy risk and climate physical risk(extreme weather) and benefit by a low-carbon technology transition although from a scenario point of view, it is beneficial to understand relative risks than absolute, as the absolute risk number alone would not communicate risk clearly, without the relative context.

C-VaR Calculation

C-VaR calculation is complex and evolving field and should involve below factors (among others)- 

  • Granular and relevant data on Climate variables
  • Financial data related to assets, portfolios and investments
  • Consideration of climate scenarios analysis to capture range of potential impacts including 1.5 C (Orderly transition), 2 C (Disorderly transition) and 3 C rise scenarios (Hothouse world), scenarios recommended by the Network for Greening the Financial System (NGFS). Scenario analysis aims to “stress test” the investments resilience to a wide array of climate risks, including physical risks as well as transition risks (policy risk, technology risk etc.)
  • Impact assessment models that incorporate both transition (policy + technology) and physical risks (acute + chronic)
  • Expertise in climate science and finance
  • Integration with Financial Models
  • From a scenario point of view, it is beneficial to understand relative risks than absolute, as the absolute risk C-VaR number alone would not communicate risk clearly, without the relative context as compared to benchmark numbers. In the CRO space, climate risk assessment (including VaR) is fast becoming mainstream with C-VaR becoming a decision enabler for investment decisions

Estimated Value at Risk of Portfolio is 8.06% lower than the Benchmark -

Climate VaR 1.5 scenario * Physical   Risk Policy Risk Tech Risk Transition Risk Total Risk Tilt
Portfolio A -2.28 -3.06 4.26 1.2 -1.08 8.06
Benchmark -4.74 -8.14 3.74 -4.4 -9.14

 

*Above Sample values in % and not directly from climate data related vendor output. The above illustration shows the Climate VAR of a portfolio as compared to its relative benchmark, where the Climate VAR value shown is an aggregation of the Physical Risk and Transition Risk components, for the 1.5-degree Orderly Transition scenario. The Physical Risk and Transition Risk components are the functions of the individual holdings of the funds aggregated up to the portfolio level.

C-VaR Opportunities

Opportunities related to climate risk arise from need to adapt to and mitigate the effects of climate change. These opportunities span multiple sectors and can offer significant benefits for Investors, companies, regulators, or society at large. Here are some of the key areas where opportunities exist 

Investors:

  1. Retail Investors:
    • Retail investors can use C-VaR to assess how the climate risks could affect the future value of their investments and help in investment decision making by selecting assets which are less vulnerable to climate risk and divesting from high-risk sectors.
    • For investors interested in ESG (Environmental, Social, and Governance) investing, they can use C-VaR to ensure that their investments not only meet ESG criteria but are also resilient to climate risks given that C-VaR complements ESG strategies.
  2. Institutional Investors:
    • C-VaR can help institutional investors in formation of corporate strategy by evaluating how climate risks might affect their operations, supply chain and markets and develop resilient business planning
    • Institutional investors can use C-VaR for voting and advocacy purpose, enabling stronger climate policies and regulations that mitigate climate risks.

Asset Managers:

  1. Asset managers can use C-VaR to conduct portfolio risk assessment, providing insights into which parts of portfolio are exposed to risks and how risks vary under different climate scenarios. This allows them to adjust performance metrics based on risk adjusted returns

Companies:

  1. The transition to low-carbon economy presents an untapped growth potential and will determine which companies emerge as future innovators and take advantage of these opportunities via the successful development or growth of key low-carbon technologies
  2. Using C-VaR, companies can help estimate the risk associated around the cost of decarbonization of value chain emissions under various scenarios and take informed decisions to carry forward their respective business models.

Regulators:

  1. Application of C-VaR from a regulatory standpoint can also be as a metric for validation against greenwashing given it can act as a point of reference to all environmental related claims
  2. Regulators requiring organizations to publish their analytical processes driving the C-VaR calculations, from raw climate data to final metrics, can help investors/other stakeholders to evaluate companies and take informed investment decisions

Conclusion

The C-VaR represents an important milestone for financial institutions in navigating the complex landscape of climate related risks and opportunities. A key pillar around the C-VaR framework is the availability of high-resolution, high-frequency and granular data and coverage. By integrating climate risk assessment into their financial models and risk management frameworks, institutions can proactively identify, measure, and mitigate potential impacts. This enhances resilience to climate-related shocks and positions them for long-term value creation and sustainability.

References-

 

External

This content is provided by an external author without editing by Finextra. It expresses the views and opinions of the author.

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