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      We’ve found that as sustainability mandates evolve and diverge, comparability in insurers’ disclosures remains challenging.

      Insurers have an opportunity to provide clearer, more focused sustainability narratives with more insurance-specific data and that are better connected to the financial statements.

      Other key findings from our analysis include the following.

      • More insurers are publishing transition plans, but still not the majority, while many focus on extreme weather risk assessments.
      • There is notable progress on financed emissions, but calculations remain challenging for insurers.
      • Few still disclose insurance-associated emissions, reflecting data and methodology challenges.
      • Business conduct disclosures are mostly qualitative; more can be done to provide quantitative information, such as metrics and targets.

      Read our analysis for further insights.

       

      Sanja Kočović

      Partner, Audit

      KPMG in Serbia

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