According to the FINT Criteria V2 FI-C17.4 – Fossil Fuel Finance Targets, financial institutions must use industry classification systems, such as NAICS, GICS, SIC, and NACE, to disclose which projects and/or companies fall within the scope of the coal value chain& Oil and Gas Value Chain.
To ensure consistent and transparent disclosure, could SBT provide a cross-reference table between the coal value chain and the following industry classification systems:
- NAICS
- GICS
- SIC
- NACE
Sincerely,
Julie