2022-11-30-联合国环境署-负责任银行目标设定原则常见问题解答（英）_11页_469kb

Principles for Responsible Banking Target Setting Summary

Overall Framework

• Banks must follow 3 key steps during the 4-year initial period, beginning with an impact analysis to identify significant areas.
• A minimum of two targets must be set, addressing at least two different priority impact areas, and must be SMART (Specific, Measurable, Achievable, Relevant, Time-bound) and Ambitious.
• Targets should contribute to societal goals (SDGs) and be aligned with international, regional, and/or national frameworks (e.g., Paris Agreement, EU Taxonomy, NDCs).
• Banks must define Key Performance Indicators (KPIs), milestones, and action plans to track progress and be transparent in disclosure.

Key Areas for Targets

• Impact areas include:
  • Climate Change Mitigation: Align with 1.5°C pathway (Net-Zero Banking Alliance members by 2050).
  • Gender Equality: Support inclusion and address gender-based barriers.
  • Financial Health & Inclusion: Improve access and financial literacy, especially for low-income individuals.
  • Biodiversity: Eliminate deforestation and protect ecosystems.
  • Resource Efficiency & Circular Economy: Shift toward sustainable material flows.
  • Climate Adaptation: Address risks in vulnerable sectors where mitigation may not be sufficient.

Implementation Guidelines

• Timeline: Initial targets set by the end of Year 4 (4-year implementation). Year 2–3 can focus on transitional targets (e.g., portfolio shifts or client engagement). Post-4 years, progress toward impact indicators must continue.
• Types of Targets:
  • Practice Targets: Short-term actions like adjusting portfolio composition or client engagement (e.g., allocate funds to green sectors, engage clients in net-zero goals).
  • Impact Targets: Long-term, measurable changes in environmental or social outcomes (e.g., reduce financed emissions by 50% by 2030).
• Progressive Approach: Allowed for nascent areas (biodiversity, resource efficiency) where data/methodologies are limited; use intermediate targets (portfolio/composition) to build toward impact goals.

Monitoring and Alignment

• Use science-based targets and internationally recognized indicators where possible.
• Baseline assessment is critical for measuring progress.
• Address both positive (e.g., renewable lending) and negative (e.g., deforestation, exclusion) impacts; mitigation measures must be integrated.
• Align with frameworks like SDGs, Paris Agreement, and regional/national policies (e.g., NDCs).

Common Errors to Avoid

• Targeting minor operational issues (e.g., board diversity) instead of core business impacts.
• Failing to define a baseline or KPIs for tracking progress.
• Not addressing significant impact areas identified through impact analysis.
• Not considering national/regional contexts (e.g., lower ambitions in weaker policy environments).

Checklist for Target Setting

• Phase 1: Identify priority impact areas via analysis.
• Phase 2: Define SMART, ambitious targets and baselines.
• Phase 3: Set KPIs, milestones, action plans; report on progress.
• Ongoing: Review at least every 5 years; ensure transparency.