UNDP’s SIF report showcases the collected insights on supervisory perspectives from insurers representing about 30% of global net insurance premium underwritten. Developed under the guidance of SIF’s working group encompassing 15 members, it investigates the potential roles that insurance supervisors can take on as insurers work towards decarbonization, examines the current regulatory landscape, highlights the challenges of developing guidance on transition plans, and identifies key components of credible transition plans