การประยุกต์การวิเคราะห์ข้อความสำหรับการวิเคราะห์ช่องว่างการเปิดเผยข้อมูลสภาพอากาศของสถาบันการเงินไทย

Financial institutions, globally, have addressed climate change issues after the implementation of the supervision practice from their central bank. Both physical and transition risks attack the financial system in the forms of the transmission to traditional financial risk: operational, credit, liquidity, market as well as sovereign risk. Therefore, they try to build a financial system more resilient against climaterelated risks in several forms.

After the birth of the rachet mechanism -Paris Agreement-, UN members have announced the path of carbon neutrality, net-zero strategy, and reports of climate adaption and mitigation in the Nationally Determined Contribution (NDC.) and adjusted the goal tighter for every five years. All nations face several challenges to net-zero strategy such as determinations of interim goals, weakened carbon accounting, industry engagement, and so on. To rectify this, all nations across industries try to force the industry to report climate-related risks disclosure. As Peter Drucker is often quoted as saying, "You can't manage what you can't measure”.

Financial institutions provide financial transactions and contribute as a mediator in economic activities; therefore, studying climate-related risk disclosure them will support national NDC. To this concern, the prime objective of this study is to analyze climate-related risk disclosure in Thai financial institutions against the Task Force on Climate-related Financial Disclosures (TCFD) from their sustainability and one report. The reports have been written with text, thus, text analytics will be adopted as a main tool in this study. The result of this study will display the gap in climate-related risk disclosure in TCFD's four recommendations: governance, strategy, risk management, and target. Furthermore, apart from gap analysis, the second objective is to propose a financial institution transition plan in the aspects of corporate strategic alignment, comprehensive approach to emission reductions, interim targets and pathways as well as net-zero strategy.

According to Thailand’s 2nd updated NDC, one of the key limitations of our nation is the lack of support from financial institutions for energy efficiency and renewable energy investments. The outcome of this research can contribute towards the gap result as a practical contribution. Additionally, most of the transition plans in the Thai industry focus on the energy, industrial, and transportation sectors. Financial institutions' transition plan is still a need. Therefore, the outcome of this study will be an initial step to achieve the climate risk goal.