Are Banks Adapting Well at Each Stage of Financed Emission Disclosure? explores how financial institutions are progressing in measuring, managing, and reporting financed emissions amid rising regulatory requirements and stakeholder expectations. Using the lifecycle of a butterfly as a metaphor, the paper describes the evolving maturity journey banks undergo as they develop carbon accounting and disclosure capabilities. As regulators, investors, and customers increasingly demand transparency regarding portfolio-level emissions, banks face challenges related to data quality, methodology selection, reporting consistency, and target setting. The report examines how institutions adapt at different stages of disclosure maturity, from initial measurement efforts to more advanced reporting and dec

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