Unepfi-银行气候目标设定指南——第3版（英）-2025.4_20页_2mb

报告摘要

Net-Zero Banking Alliance: Climate Target Setting Guidance Summary

Overview

The Net-Zero Banking Alliance (NZBA) provides guidelines for banks to set climate targets aligned with the Paris Agreement goals, aiming for a net-zero GHG emissions goal.

Key Principles

Ambition: Targets must be science-based, align with the Paris Agreement goals, and support the transition to a net-zero economy.
Scope: Covers lending, investment, and capital markets activities (Scope 3 emissions Category 15).
Targets: Banks should set 2030 and 2050 targets, with intermediate targets every five years.
Coverage: Includes GHG emissions from clients in significant sectors, with coverage increasing as data improves.

Recommendations

Recommendation 1: Set Long-Term & Intermediate Targets

Targets must cover GHG emissions from lending, investment, and capital markets activities (Scope 3 financed emissions).
Include carbon-intensive sectors (e.g., agriculture, aluminium, coal, oil and gas, etc.) and report annual progress.
Targets should be approved by executive levels and reviewed every five years.

Recommendation 2: Establish Emissions Baseline and Reporting

Annually measure and report emissions (absolute emissions and emissions intensity).
Disclose the scope and boundary of asset classes, emission measurement methods, and data sources.

Recommendation 3: Use Science-Based Scenarios

Scenarios should align with net-zero goals and be based on credible sources (e.g., IPCC/NASA).
Consider land-based carbon removal approaches and transparency.

Recommendation 4: Regularly Review Targets

Review targets every five years or sooner to align with latest climate science.
Ensure that targets are consistently applied as new climate assessment reports are published.

Additional Notes

Third-Party Assurance: Obtain independent third-party limited assurance reports.
UNEP Finance Initiative: The UNEP Finance Initiative works with banks to apply sustainability frameworks.

UNEP FI: Partnering for Sustainable Banking

UNEP FI connects the UN with financial institutions to shape sustainability frameworks, supporting the transition to a sustainable and inclusive economy. It engages over 500 banks and insurers collectively managing more than USD 100 trillion in assets.

For detailed information, visit https://unepfi.org.

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