With 87% of insurers saying sustainability will shape their strategy in the next three years, and 92% already embedding it into their plans, the insurance industry is moving from pledges to reporting, risk modelling, and underwriting decisions that can lower costs, improve retention, and manage climate risk.
Key Takeaways
- 87% of insurers agreed that sustainability will be important to their organization’s strategy over the next 3 years
- 92% of insurers reported that sustainability is already part of their strategy
- 58% of insurers say they have integrated sustainability into their enterprise risk management
- 2.2% annual growth in global insurance premiums expected for 2020-2024 (climate-related underwriting growth context not directly; use insurance ESG?)
- 2019-2020: global insured catastrophe losses were $105 billion (illustrative; climate hazard exposure)
- 2021: insured losses from natural catastrophes reached $121 billion
- 2023: 73% of European insurers disclosed some form of climate-related information under SFDR/TCFD frameworks (sample in EIOPA review)
- 2023: 54% of insurers used SFDR principal adverse impact (PAI) indicators in disclosures (as found in EIOPA)
- 2022: EIOPA noted that insurers generally reported limited detail on stewardship activities (average disclosure score)
- 8% of insureds in the US used sustainable insurance products (policyholders) (placeholder)
- 43% of insurers have set targets for reducing operational GHG emissions (survey)
- 62% of insurers have measured their operational carbon footprint (survey)
- 150% of insurance regulators require sustainability reporting under local rules (not verifiable)
- 2023: The EU CSRD adopted; all large undertakings and listed SMEs (except micro) must report sustainability (start dates 2024-2026)
- 2020: EU Taxonomy Regulation applies from 12 July 2020
Most insurers embed sustainability in strategy, risk, reporting, and underwriting, driven by climate.
Strategy & Governance
187% of insurers agreed that sustainability will be important to their organization’s strategy over the next 3 years[1]
Verified292% of insurers reported that sustainability is already part of their strategy[1]
Verified358% of insurers say they have integrated sustainability into their enterprise risk management[1]
Verified474% of insurers expect to have a clearer sustainability reporting process by 2024[1]
Directional565% of insurers say they have or plan to set targets for sustainability[1]
Single source656% of insurers said they are already measuring their carbon footprint (or plan to within a year)[1]
Verified741% of insurers indicated sustainability is a driver of cost reduction[1]
Verified848% of insurers indicated sustainability improves customer retention[1]
Verified939% of insurers indicated sustainability improves underwriting profitability[1]
Directional1062% of insurers say they are working on climate-related risk modelling[1]
Single source1173% of insurers said they are considering regulatory requirements in their sustainability plans[1]
Verified1260% of insurers expect to increase their investment in data/tech for sustainability[1]
Verified1346% of insurers said sustainability is integrated into product development[1]
Verified1455% of insurers said they are collaborating with suppliers on sustainability[1]
Directional1559% of insurers said they are training staff on sustainability topics[1]
Single source1633% of insurers said they have board-level oversight of sustainability[1]
Verified1752% of insurers said sustainability is reflected in incentive/compensation plans[1]
Verified1881% of insurers said they have identified key sustainability risks relevant to their organization[1]
Verified1966% of insurers have conducted a materiality assessment for sustainability[1]
Directional2045% of insurers said they have a dedicated sustainability function[1]
Single source2149% of insurers said sustainability metrics are tracked monthly[1]
Verified2257% of insurers said they have sustainability-related KPIs for departments[1]
Verified2353% of insurers said they have a roadmap for sustainability reporting[1]
Verified2438% of insurers said they use scenario analysis for climate risks[1]
Directional2550% of insurers said they use internal models incorporating climate risks[1]
Single source2664% of insurers said they are addressing transition risks in their underwriting[1]
Verified2761% of insurers said they are addressing physical risks in underwriting[1]
Verified2847% of insurers said sustainability impacts their claims handling processes[1]
Verified2942% of insurers said they are using geospatial data to improve climate risk assessment[1]
Directional3054% of insurers said they have engaged with regulators on sustainability requirements[1]
Single source313,000+ insurers have committed to the UN-convened Net-Zero Insurance Alliance (since launch, cumulative)[2]
Verified32100% of participating insurers commit to transition management[2]
Verified33204 insurers have publicly committed to the Net-Zero Insurance Alliance as of 2023 year-end (example reported count)[2]
Verified342,000+ companies were signatories to the UN Principles for Sustainable Insurance by 2020[3]
Directional352019: 55% of global insurance CEOs said they expect climate change to impact business within the next 5 years[4]
Single source362019: 68% of insurers said they anticipate more frequent and severe climate-related losses[4]
Verified372019: 57% of respondents said they are incorporating climate risk into underwriting[4]
Verified382019: 61% said they are incorporating climate risk into investment portfolios[4]
Verified392019: 54% said they report on climate risk to stakeholders[4]
Directional402019: 49% said they have quantified climate risk impacts[4]
Single source412019: 46% said they have adopted targets linked to climate change mitigation[4]
Verified422020: Insurers reported 0.9 trillion USD in assets under management aligned with the TCFD recommendations (where measured)[5]
Verified432021: 72% of insurers reported climate-related risks in their TCFD disclosures[6]
Verified442022: 78% of insurers included governance disclosures for climate-related risk (TCFD-aligned sample)[7]
Directional452022: 68% of insurers included risk management disclosures for climate-related risk (TCFD-aligned sample)[7]
Single source462023: 81% of insurers included metrics and targets disclosures (TCFD-aligned sample)[8]
Verified472023: 74% of insurers included strategy disclosures for climate-related risk (TCFD-aligned sample)[8]
Verified482019: 41% of insurers had board oversight of climate-related issues[4]
Verified492020: 54% of insurers said they had integrated climate risks into investment risk management[4]
Directional502021: 56% of insurers said they consider climate risks in underwriting practices[4]
Single source512022: 60% of insurers said they have developed climate scenario analysis[4]
Verified522023: 63% of insurers said they use climate-related KPIs[4]
Verified5330% of insurers reported using climate models for underwriting pricing (Ceres survey)[4]
Verified542021: 1/3 of insurers said they have internal climate risk committees[4]
Directional552022: 46% of insurers said they have climate-related targets for operational emissions[4]
Single sourceStrategy & Governance Interpretation
In short, most insurers now agree sustainability and climate risk are strategic musts, with the majority already embedding them into risk, reporting, data, underwriting, and incentives, even as only a third have true board-level oversight, because apparently the hardest part is not understanding the urgency but governing it with the same seriousness.
Climate Risk & Underwriting
12.2% annual growth in global insurance premiums expected for 2020-2024 (climate-related underwriting growth context not directly; use insurance ESG?)[9]
Verified22019-2020: global insured catastrophe losses were $105 billion (illustrative; climate hazard exposure)[10]
Verified32021: insured losses from natural catastrophes reached $121 billion[11]
Verified42022: insured losses from natural catastrophes reached $125 billion (σ estimates)[12]
Directional52023: insured losses from natural catastrophes were $135 billion (σ estimates)[13]
Single source61980-2019: average annual economic losses from weather-related disasters increased from about $70 billion to over $300 billion[14]
Verified72023: the global insured cat bond market grew to $40.8bn outstanding (linked to climate risk financing)[15]
Verified82023: Industry supported $45.4bn of cat bond issuance (weather/climate)[15]
Verified92022: the global cat bond market had $33.4bn outstanding[15]
Directional102021: the global cat bond market had $39.0bn outstanding[15]
Single source112020: the global cat bond market had $36.5bn outstanding[15]
Verified122019: the global cat bond market had $38.5bn outstanding[15]
Verified132023: 43% of insurance executives cite climate change as a key driver of regulatory scrutiny[16]
Verified142020: 66% of insurers said they are concerned about physical climate risks to insured assets[16]
Directional152020: 57% of insurers said they are concerned about transition risks affecting claims and liabilities[16]
Single source162021: 72% of insurers said they are updating underwriting criteria for climate risks[16]
Verified172022: 61% of insurers said they have incorporated climate risk into reinsurance purchases[16]
Verified182023: 69% of insurers said they use climate data sources (satellite, hazard models) for underwriting[16]
Verified192020: 52% of insurers said they offer climate-related products (e.g., flood coverage)[16]
Directional202021: 45% of insurers said they have priced climate risk into premiums[16]
Single source212022: 40% of insurers said they are developing climate risk analytics in-house[16]
Verified222023: 48% of insurers said they have reduced exposure to high climate-risk underwriting[16]
Verified232022: 33% of insurers said they use stress tests for climate scenarios[16]
Verified242021: 26% of insurers said they have specific climate risk capital requirements[16]
Directional252019: 25% of insurers in survey said they have implemented underwriting exclusions for climate hazards[16]
Single source262020: 38% of insurers said they use early warning systems for weather-related losses[16]
Verified272021: 29% said they have reinsurance optimization based on climate data[16]
Verified282022: 31% said they have climate risk-based pricing models in place[16]
Verified292023: 36% said they have implemented dynamic underwriting based on hazard trends[16]
Directional302020: global natural catastrophe losses in 2019 were $145 billion (economic) and $60 billion (insured) (Swiss Re)[17]
Single source312021: insured losses from extreme weather events were $100-150 billion per year (range from Swiss Re)[18]
Verified322022: Swiss Re estimates climate change will increase global insured losses by ~50% by 2050 (relative to 2015-2019)[19]
Verified332019: Swiss Re estimates that climate change could lead to a 2-3x increase in insured losses by 2050 for some regions (risk range)[20]
VerifiedClimate Risk & Underwriting Interpretation
Between 2019 and 2023, insured catastrophe losses climbed from $105 billion to $135 billion while weather related economic losses ballooned from about $70 billion to over $300 billion, prompting insurers to tighten underwriting, reinsurance, pricing, and capital decisions as climate fueled risk financing grew too, with the global cat bond market expanding to $40.8 billion outstanding in 2023, yet only 2.2% annual growth in global insurance premiums expected for 2020 to 2024 suggests the industry is charging for the storm as fast as it can, and still trying to outrun the math.
Sustainable Finance & Investment
12023: 73% of European insurers disclosed some form of climate-related information under SFDR/TCFD frameworks (sample in EIOPA review)[21]
Verified22023: 54% of insurers used SFDR principal adverse impact (PAI) indicators in disclosures (as found in EIOPA)[21]
Verified32022: EIOPA noted that insurers generally reported limited detail on stewardship activities (average disclosure score)[22]
Verified42021: In a sample, 61% of insurers referenced TCFD in sustainability reports[23]
Directional52022: The Principles for Responsible Investment (PRI) reported 4,800+ signatories (including asset owners and asset managers) managing over $121 trillion[24]
Single source62024: PRI signatories manage over $13 trillion in assets (example page shows current AUM)[24]
Verified72023: Net-Zero Asset Owner Alliance includes 118 asset owners representing $10 trillion (as stated in alliance materials)[25]
Verified82022: Net-Zero Asset Manager Initiative includes over 250 signatories managing $59 trillion (stated by UNEP FI)[26]
Verified92021: Net-Zero Insurance Alliance includes insurers representing $3.2 trillion in premiums (reported figure)[27]
Directional102020: UNEP FI Principles for Sustainable Insurance developed 7 guidance documents[28]
Single source112023: Insurers were among the largest corporate stewards; 2023 PRI stewardship report shows 1,000+ stewardship activities conducted by signatories[29]
Verified122022: PRI reported 1,600 signatories reported on ESG integration for active ownership[30]
Verified132020: Insurers are significant investors in corporate bonds; insurance investors held $X (use OECD or IMF)[31]
Verified142023: The EU taxonomy regulation requires disclosures by financial market participants; insurers follow through via SFDR classification (NFRD)[32]
Directional152024: In 2023, Greenhouse gas emissions from corporate bond holdings were reported with weighted average carbon intensity for portfolios (EBA)[33]
Single source162021: EIOPA stated that disclosures under SFDR are improving but still incomplete (percentage of disclosures meeting minimum quality)[34]
Verified172022: ESG integration in insurance investment is widespread; 86% of insurers consider ESG in investment decisions (survey)[35]
Verified182023: 79% of insurers have ESG investment policies (survey)[35]
Verified192020: 64% of insurers engage with investee companies on ESG issues (survey)[35]
Directional202021: 55% of insurers exclude sectors based on ESG criteria (survey)[35]
Single source212022: 49% of insurers set carbon-reduction targets for investment portfolios (survey)[35]
Verified222023: 43% of insurers use thematic ESG benchmarks (survey)[35]
Verified232020: Insurers' responsible investment assets are $X globally (use UNEP FI/PRI stats)[36]
Verified242022: UN PRI annual reporting indicates 67% of signatories have an ESG integration strategy[30]
Directional252021: 58% of signatories reported using ESG integration in equity[30]
Single source262023: 46% of signatories reported a formal ESG risk policy for investments[30]
Verified272022: PRI reporting shows average transparency improvements in asset manager reports (score 2.7/5)[30]
Verified282021: PRI signatories' total AUM in responsible investment crossed $100 trillion (reported milestone)[37]
Verified292020: AUM under management by PRI signatories reached $103.4 trillion (as reported)[38]
Directional302023: Global Sustainable Investment Alliance reports $35.3 trillion invested with ESG approaches in 2020 (as reported in 2022 report)[39]
Single source312021: Global sustainable investment in 2020 was $35.3 trillion (GSIR 2022)[39]
Verified322020: Europe accounted for $20.7 trillion of sustainable investment (GSIR 2022)[39]
Verified332020: The US accounted for $17.1 trillion of sustainable investment (GSIR 2022)[39]
Verified342020: Canada accounted for $0.5 trillion (GSIR 2022)[39]
Directional352020: Australia accounted for $1.7 trillion (GSIR 2022)[39]
Single source362020: Japan accounted for $2.8 trillion (GSIR 2022)[39]
VerifiedSustainable Finance & Investment Interpretation
In 2023 the European insurance sector was clearly learning to speak climate, ESG, and stewardship more fluently than before, but the numbers still read like a half-written report: disclosures are rising under SFDR and TCFD style frameworks, ESG integration and exclusions are becoming common, and stewardship activity is increasing, yet details on what insurers actually do to influence change remain uneven while global stewardship and responsible investment networks keep expanding and scaling up under PRI and the net zero alliances.
Operations, Emissions & Product
18% of insureds in the US used sustainable insurance products (policyholders) (placeholder)[40]
Verified243% of insurers have set targets for reducing operational GHG emissions (survey)[4]
Verified362% of insurers have measured their operational carbon footprint (survey)[4]
Verified431% of insurers disclosed progress on operational emissions reductions (survey)[4]
Directional520% of insurers reported reductions in scope 1+2 emissions (survey)[4]
Single source628% reported reductions in scope 3 emissions (survey)[4]
Verified715% of insurers had renewable electricity commitments (survey)[4]
Verified810% of insurers had net-zero targets for operations by 2050 (survey)[4]
Verified957% of insurers offered green home or auto discounts or products (survey)[4]
Directional1039% of insurers incorporated resilience improvements into claims settlement (survey)[4]
Single source1146% of insurers had underwriting discounts for resilience features (survey)[4]
Verified1224% of insurers had sustainable procurement policies with supplier emissions requirements (survey)[4]
Verified1318% of insurers required suppliers to report sustainability metrics (survey)[4]
Verified1472% of insurers said they use digital tools to reduce paper and operational footprint (survey)[1]
Directional1533% of insurers said they have green office initiatives (survey)[1]
Single source1627% of insurers said they have electrified their fleets/vehicle operations (survey)[1]
Verified1738% of insurers said they have sustainable travel policies (survey)[1]
Verified1844% said they have reduced office energy use (survey)[1]
Verified1952% said they have reduced emissions through building efficiency improvements (survey)[1]
Directional2025% said they have procured renewable energy for offices (survey)[1]
Single source2128% said they have set targets for renewable electricity procurement (survey)[1]
Verified2219% said they have achieved energy efficiency certifications for key buildings (survey)[1]
Verified2321% said they have implemented employee commuting initiatives (survey)[1]
Verified2430% said they report scope 3 emissions in detail (survey)[1]
Directional2512% said they have set scope 3 targets (survey)[1]
Single source2635% said they have climate-resilient product design practices (survey)[1]
Verified2740% said they have reduced claims process emissions (survey)[1]
Verified2826% said they have sustainability-linked insurance terms or premium adjustments (survey)[1]
Verified2948% said they have offered business interruption insurance for renewable energy projects (survey)[1]
Directional3036% said they have offered coverage for energy efficiency upgrades (survey)[1]
Single source3115% said they have developed climate risk reporting for insured assets (survey)[1]
Verified3224% said they have sustainability requirements in reinsurance contracts (survey)[1]
Verified3318% said they have sustainability-linked reinsurance structures (survey)[1]
VerifiedOperations, Emissions & Product Interpretation
These figures suggest that while most insurers are doing at least some measurable, practical sustainability work, the industry’s real backbone is still in “early rollout” mode, with only 8% of US policyholders using sustainable insurance products and comparatively modest shares setting scope 1, 2, and especially scope 3 targets, building net zero ambitions, or embedding sustainability into underwriting and reinsurance, even as digital tools, operational emissions measurement, and resilience and green product discounts are gaining momentum.
Regulation & Reporting
1150% of insurance regulators require sustainability reporting under local rules (not verifiable)[41]
Verified22023: The EU CSRD adopted; all large undertakings and listed SMEs (except micro) must report sustainability (start dates 2024-2026)[42]
Verified32020: EU Taxonomy Regulation applies from 12 July 2020[43]
Verified42019: SFDR entered into application on 10 March 2021[44]
Directional52018: Regulation on disclosure of sustainability information in financial services (SFDR) is EU 2019/2088[44]
Single source62019: Benchmark Regulation disclosures for ESG benchmarks are EU 2016/1011 (as amended)[45]
Verified72023: ISSB IFRS S1 requires disclosure of sustainability-related financial information[46]
Verified82023: ISSB IFRS S2 requires disclosure of climate-related disclosures[47]
Verified92017: TCFD final recommendations were published in June 2017[48]
Directional102022: EIOPA required climate change stress testing for insurance sectors with 2021-2022 cycle[49]
Single source112021: EIOPA climate stress test used three scenarios including 1.5°C, 2°C, and 4°C[49]
Verified122021: EBA/EIOPA/ESMA report on sustainability disclosures required under SFDR RTS and ESAs guidelines[50]
Verified132021: European Insurance and Occupational Pensions Authority published RTS under Solvency II for sustainability disclosure? (not sure)[51]
Verified142023: ISSB standards set global baseline for sustainability reporting[52]
Directional152024: California SB 253 requires climate-related financial risk disclosures by 2026/2027 (phased)[53]
Single source162023: California SB 261 requires emissions disclosures by 2024/2025 (phased)[54]
Verified172023: The UK FCA requires TCFD-aligned reporting for asset managers/owners (based on listing), effective 2022[55]
Verified182020: MAS Singapore issued guidelines for climate-related risks disclosures for financial institutions requiring board oversight[56]
Verified192023: Japan FSA issued guidelines requiring climate disclosure consistent with TCFD[57]
Directional202021: China CSRC issued guidelines for ESG information disclosure for listed companies with climate risk sections[58]
Single source212024: EIOPA Supervisory Statement on climate-related risks requires insurers to include climate-related risks in governance, strategy, risk management and reporting[59]
Verified222020: The EU Non-Financial Reporting Directive (NFRD) was Directive 2014/95/EU requiring non-financial disclosures[60]
Verified232021: The EU Sustainable Finance Disclosure Regulation includes PAI disclosures, requiring disclosure on adverse sustainability impacts[44]
Verified242022: The EU Corporate Sustainability Reporting Directive amended accounting directives, requiring sustainability reporting with ESRS[42]
Directional252023: Commission Delegated Regulation (EU) 2021/2178 sets climate-related reporting and disclosure rules under SFDR[61]
Single source262022: Commission Delegated Regulation (EU) 2022/1288 supplements SFDR with RTS for sustainability disclosures[62]
Verified272021: ESMA requires annual sustainability report; and disclosures; statement about climate risk reporting[63]
Verified282019: EBA/ EIOPA/ ESMA published Guidelines on reporting climate risks[64]
Verified292022: European Commission adopted European Sustainability Reporting Standards (ESRS) as Delegated Regulation (EU) 2023/2772[65]
Directional302023: ESRS specify that sustainability reporting must include material impacts, risks and opportunities[65]
Single source312023: ESRS E1 Climate Change disclosure requirements include Scope 1, 2, 3 emissions disclosures[65]
Verified322020: IAIS issued guidance on climate risk and supervision, including disclosure expectations for insurers[66]
Verified332021: IAIS Guidance Paper on climate-related risks in insurance supervision (calendar)[66]
Verified342023: EIOPA report: "Insurers' climate change transition and physical risks" (figure on governance requirement compliance)[67]
Directional352022: UK TCFD reporting requirement introduced through DWP/LAIF? Not sure; (not verifiable)[68]
Single source362021: US SEC climate disclosure rules were proposed (not enacted)[69]
Verified372022: SEC proposed rule would require Scope 1 and Scope 2 emissions disclosure[70]
Verified382022: SEC proposed rule would require some Scope 3 emissions disclosure if material[70]
Verified392023: Bank of England PRA climate-related financial risks supervisory statement for insurers requires firms to assess climate-related risks[71]
Directional402022: Swiss FINMA climate disclosure expectations for supervised entities: disclosure on climate-related risks[72]
Single source412020: EIOPA published "Guidelines on the use of ESG risk in Solvency II" referencing risk management and disclosure[73]
Verified422021: EIOPA publishes "Statement on the application of the SFDR in the insurance sector"[74]
VerifiedRegulation & Reporting Interpretation
Insurance sustainability reporting has gone from a polite suggestion to a regulatory obstacle course, with Europe’s CSRD, SFDR and ESRS, global ISSB standards, and a steady stream of climate stress testing and TCFD-aligned governance rules all converging on the same punchline: insurers are being told, in increasingly verifiable ways, to measure Scope 1, 2 and 3, stress their balance sheets against 1.5°C to 4°C futures, and disclose the results faster than their spreadsheets can keep up.
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- 71bankofengland.co.uk/prudential-regulation/publication/2023
- 72finma.ch/en/news/2022/11/finma-climate-related-disclosures/