Financed Emissions or Customer Alignment: The FINZ Choice
SBTi's FINZ lets an institution focus on financed emissions or customer net-zero alignment. The two routes need different data and different client conversations.
Insights · Page 5
Analysis on UAE and GCC ESG, climate risk, and assurance.
Practitioner perspectives on regulatory developments, methodology questions, and the issues we see most often in client work, written by senior team members actively delivering engagements across the Gulf.
2026
- →
- →
What FINZ Asks of Banks on Fossil Fuel Finance
SBTi FINZ requires a fossil fuel transition policy: no coal expansion finance, no project finance for new oil and gas expansion, and no corporate finance to expanders by 2030.
- →
SBTi FLAG: Land and Agriculture Emissions Explained
FLAG covers forest, land and agriculture emissions, which behave differently from fossil emissions and need their own targets. Why Gulf food importers are in scope.
- →
Which SBTi Sector Guidance Applies to You?
SBTi publishes guidance for buildings, transport, steel, cement, maritime, FLAG, power, aviation, chemicals and apparel. What exists, its vintage, and why oil and gas has no route.
- →
Is a Transition Plan Actually Required in Jordan or the GCC?
CBJ Regulations No. 2 of 2025 require climate risk management, not a transition plan. CBJ has signalled one for later. What a bank in Jordan owes its regulator today.
- →
Who Owns Transition Plan Guidance Now: TPT, IFRS and GFANZ
Two of the three bodies behind transition plan guidance no longer exist in the form their documents suggest. What replaced them, and which framework to cite in 2026.
- →
Sea Turtle Nesting and GCC Coastal Projects: What Triggers an Assessment
Turtle presence rarely stops a project. It constrains when and how you can work, and the lighting design is the impact that lasts for the whole operational life.
- →
Coral Reefs and Coastal Development in the GCC: What an ESIA Has to Cover
Gulf corals already live near their thermal limit, which changes how any additional stressor is read. The three impact pathways, and why turbidity catches projects out.
- →
Mangroves in the UAE: Blue Carbon, Offsets and What Developers Must Assess
Mangroves carry three arguments stacked on one habitat. Why planting is not sequestration, why hydrology matters more than clearance, and what a project nearby triggers.
- →
Biodiversity Credits, and How They Differ From Carbon Credits
The carbon analogy breaks immediately, because biodiversity is not fungible. What a credit tries to represent, how to judge a scheme, and an honest read on maturity.