Regulations and key stakeholders in national decarbonization efforts
1 – Legislation
• Is there a legislative framework for carbon accounting?
o Yes/No
o What is its name?
o What are the regulations concerning reporting (financial and non-financial)?
For example, in Germany, the government adopted the German Sustainability Code (DNK) in 2011,
which transposes the European Non-Financial Reporting Directive (NFRD) into German law.
• Does your country have carbon neutrality targets? Are there intermediate targets set?
o Yes/No
o If yes, specify the years
o If so, what are they?
• Have strategies been established to achieve these targets?
o Yes/No
o Are there sector-specific strategies in place?
2 – Key Stakeholders in the low-carbon transition
• Is there a public body responsible for low-carbon initiatives?
o Yes/No
o Which is(are) it(they)?
For instance, the Umweltbundesamt is the German government’s environmental agency, operating
under the jurisdiction of the Federal Ministry for the Environment, Nature Conservation, and Nuclear
Safety.
• Is there an organization dedicated to sustainable finance?
o Yes/No
o What is(are) its(their) name(s)?
• Are there NGOs or institutes specializing in sustainability/decarbonization strategies?
o Yes/No
o What is(are) its(their) name(s)?
In Germany, the German Council for Sustainable Development (RNE) is an independent body that
advises the federal government on sustainable development policy issues.
• Is a decarbonization ecosystem developing nationwide?
o Yes/No
o What is(are) its(their) name(s)?
For instance, there is a network of regional sustainability strategy offices (RENN – Regionale Netzstellen
Nachhaltigkeitsstrategien) in Germany.
