A Total Balance Sheet Transition : A holistic transition plan guide linking the underwriting and investment portfolios of insurers and reinsurers

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<title>A Total Balance Sheet Transition</title>
<subTitle>: A holistic transition plan guide linking the underwriting and investment portfolios of insurers and reinsurers</subTitle>
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<dateIssued>2025</dateIssued>
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<abstract displayLabel="Summary">This report provides insurance market participants with a comprehensive and practical framework to develop and disclose credible, organisation-wide transition plans that fully link underwriting and investment portfolios. It fills a major gap in existing guidance by defining the essential components of a credible plan and offering clear criteria, frameworks and real-world examples to help insurers strengthen resilience, manage risks and capture opportunities in the net-zero transition.The report sets out six Total Balance Sheet (TBS) Principlesfrom unified strategic ambition to coordinated engagement, holistic metrics and integrated governancethat support alignment across the balance sheet while maintaining financial resilience. It explains how insurers can apply a proportionate and pragmatic approach that reflects different business models, geographies, liability profiles and data maturity, and highlights how underwriting and investment levers together can advance interconnected sustainability priorities, including resilience, the just transition, nature and biodiversity, and circularity</abstract>
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<topic>Mercado de seguros</topic>
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<topic>Empresas de reaseguros</topic>
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<topic>Criterios ESG</topic>
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<topic>Sostenibilidad</topic>
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<topic>Inversiones socialmente responsables</topic>
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<topic>Bonos verdes</topic>
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<title>Closing the Gap : The emerging global agenda of transition plans and the need for insurance-specific guidance</title>
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<publisher>Geneva : UNEP FI, 2024</publisher>
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<title>Underwriting the Transition : A deep-dive transition plan guide for insurance and reinsurance underwriting portfolios</title>
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<publisher>Geneva : UNEP FI, 2025</publisher>
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