Abstract
This article discusses the issues of accounting by Russian insurers of environmental factors as the basic factors of sustainable development. The principles of responsible insurance, prepared with the participation of the UN in 2012, on which the institution of “green” insurance is based, are indicated. In addition, international documents in the field of “green” insurance are defined, and the provisions of the Report of the Bank of Russia on the impact of climate risks on the activities of insurers are given, which the regulator proposes to take into account for insurance companies in conjunction with other risks. On the basis of the current Russian legislation, provisions on parametric (index) insurance, on mechanisms for compensating damage from natural disaster risks are submitted for consideration. In connection with determining the directions for the development of the insurance market, taking into account climate risks, questions about the tasks of stress testing, organizing the process of collecting statistical and topographic information are revealed.
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