By Simon Jessop and Carolyn Cohn LONDON (Reuters) – Europe’s biggest insurer Allianz plans to take a harder line on insuring the oil and gas industry as part of efforts to align its underwriting policies with the world’s climate goal, the company said on Friday. The move is the latest by a major insurer to curtail insurance to the energy sector, a leading driver of greenhouse gas emissions, and comes as scientists warn of a rapidly closing window to limit the worst effects of global warming. It follows a report from the International Energy Agency last year which said no more investment was ne…